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Taxation of income from the employment of a tax resident of the Czech Republic
 GAJANOVÁ, Daniela
The aim of this master thesis is to compare the tax burden of income from employment in the Czech Republic and Austria and to calculate the amount of tax paid by a tax resident of the Czech Republic on foreign income. In the theoretical part, there are mentioned basic informations about the tax system of the Czech Republic and Austria. First of all the issue is a way to determine the tax base, what tax rates are in each country and wheater the tax can be reduced by some amounts. In the practical, the knowledge is applied to the calculation of payroll tax in the Czech Repub-ic and Austria. It compares the differences in the calculation and the amount of tax in both countries and evaluates the tax burden on the gross income of a resident of the Czech Repub-lic working abroad. It also describes the method of taxation of foreign income in the Czech Republic. It was found that the income tax burden in Austria is higher than in the Czech Republic. In the Czech Republic, the effective rate even reaches negative values - the tax bonus is paid out. Considering the high tax rates in Austria, this situation will never occur.
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