The comparison of tax system of Czech Republic and Finland

The bachelor thesis deals with comparison of tax system of Czech Republic and Finland. The objective of this work is to make a comparative analysis of the tax systems. Partial goal of this thesis is to describe the tax systems of both countries and also to compare the tax burden of employees and students (residents and nonresidents). The first chapter focuses on the characteristic of the Czech tax system. The second chapter describes the tax system of Finland. The income tax of employees and students (residents and nonresidents) is calculated in the third chapter. The fourth chapter deals with the comparison of the tax systems based on tax mix, tax-to-GDP ratios, implicit tax rates and structure of taxes by level of the government