Taxation of employment income in the Czech republic and Great Britain

The aim of this thesis within the theoretical and comparative part to identify the similarities and differences in the taxation of income from employment in the Czech Republic and Great Britain in the context of structural components and on the basis of facts to determine any recommendations for the Czech Republic, whose introduction could have positive impact on the resulting tax burden or, conversely, find and highlight solutions that are applied in the Czech tax system. The application will demonstrate these differences and specifics on examples aimed to seek lower tax liability for a selected amount of income tax and show the way of taxation of income from employment