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Tax System of the Czech Republic and the Republic of Serbia – Adriana Hercigonja

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Adriana Hercigonja

Master's thesis

Tax System of the Czech Republic and the Republic of Serbia

Tax System of the Czech Republic and the Republic of Serbia

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.

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.

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

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

Language used: English

Thesis defence

  • Date of defence: 12. 2. 2015
  • Supervisor: Stanislav Klazar
  • Reader: Savina Finardi

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Institution archiving the thesis and making it accessible: Vysoká škola ekonomická v Praze
http://www.vse.cz/vskp/eid/57775


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