Comparison of the personal income tax in the Czech Republic and a selected European country

Ing. Arbër Lika, BA

Master's thesis

Anotácia:

The master thesis deals with the Personal Income Tax in Czech Republic and a selected European country with the aim to identify differences, advantages and disadvantages of both systems and to suggest possible optimization regarding the personal income tax in both of the systems using model examples. The two systems are firstly to be described by the selected literature and legal acts. According to the comparison study, the main differences, advantages and disadvantages are found out and then demonstrated on the model examples on the point of Personal Income Tax.

Abstract:

The master thesis deals with the Personal Income Tax in Czech Republic and a selected European country with the aim to identify differences, advantages and disadvantages of both systems and to suggest possible optimization regarding the personal income tax in both of the systems using model examples. The two systems are firstly to be described by the selected literature and legal acts. According to the comparison study, the main differences, advantages and disadvantages are found out and then demonstrated on the model examples on the point of Personal Income Tax.

Keywords

Personal Income Tax, Czech Republic, Germany, Tax, Comparison, Tax burden, Tax Credit

Jazyk práce: English

Datum vytvoření / odevzdání či podání práce: 25. 2. 2019

Obhajoba závěrečné práce

• Obhajoba proběhla 27. 6. 2019
• Vedúci: Ing. Josef Nešleha
• Oponent: Ing. Bc. Jana Hvozdenská, Ph.D.

Masaryk University

Faculty of Economics and Administration

Master programme / odbor:
Finance and Accounting / Finance (Eng.)