Identifikace daňového zatížení příjmů fyzických osob v České a Slovenské republice

Vrablicová, H. Identification of the income tax burden of individuals in the Czech Republic and Slovak Republic. Bachelor thesis. Brno: Mendel University in Brno, 2013. Thesis is focused on the identification of the income tax burden of individuals in the Czech Republic and Slovakia . The work deals with the income from employ-ment and income of self-employed persons. Literature review section describes basic concepts of taxation and discusses the individual paragraphs of the Law on Income Tax . In the practical part of thesis are concrete examples showing diffe-rences in taxation in both countries . In conclusion, country which is the favorable tax treatment of taxpayer's income is recommended