Tax System in the Czech and Slovak Republic

The thesis is focused on comparison of tax systems between Czech republic and Slovak republic in the years 2008 to 2012. In theoretical part, individual taxes in both countries are characterized focusing on evolution in the years 2008 to 2012. Tax systems are compared in the analytical part of thesis using selected indicators, with emphasis on the competitiveness of countries and from the perspective of business entities and in terms of the impact on employment