Tax System of the Czech Republic and the Republic of Serbia

Adriana Hercigonja

Diplomová práce

Anotace:

This mater thesis focuses on the comparison of current tax system of the Czech Republic and the Republic of Serbia. In theoretical part of the thesis, individual taxes in both countries are characterized and defined. Additionally, in the analytical part of the thesis, tax systems are compared using selected indicators. Comparison of the two tax system is made in terms of Serbia's tax system harmonization as one of the country candidates for the EU accession.

Abstract:

This mater thesis focuses on the comparison of current tax system of the Czech Republic and the Republic of Serbia. In theoretical part of the thesis, individual taxes in both countries are characterized and defined. Additionally, in the analytical part of the thesis, tax systems are compared using selected indicators. Comparison of the two tax system is made in terms of Serbia's tax system harmonization as one of the country candidates for the EU accession.

Klíčová slova

EU country, non-EU country, daně, Srbská republika, Česká republika

Keywords

Republic of Serbia, Czech Republic, EU country, non-EU country, taxes, comparison

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 26. 5. 2014

Obhajoba závěrečné práce

• Obhajoba proběhla 12. 2. 2015
• Vedoucí: Stanislav Klazar
• Oponent: Savina Finardi

Vysoká škola ekonomická v Praze

Magisterský studijní program:
Finance and Accounting for Common Europe