Taxation of individuals in Namibia and the Czech republic – Christella Swartbooi

Anotace:

The aim of the thesis is to compare taxation of individuals in the Czech Republic and Namibia from many aspects, such as the basic logic of taxation, calculation of the tax base, tax rates, obligatory forms of tax returns, terms for tax return submission etc. The procedures of taxation will be shown on model situations of fictitious citizens of both analysed countries and compared with each other.