Vztah nominální a efektivní sazby daně ze závislé činnosti ve vybraných státech

The bachelor thesis deals with the relationship of nominal and effective rates of tax on dependent activity in selected central and eastern European countries. The aim of the work is to assess the extent to which the nominal rate of tax corresponds to the actual tax burden on workers. The theoretical part defines the basic concepts related to the taxation of personal income and indicators of the tax burden on labour. The practical part compares the design of the taxation of employees in the Czech Republic, Austria, Germany, Poland, Hungary and Slovakia. The analysis is based on model taxpayers with different income levels and range of tax credits applied, with the actual tax burden measured using a tax wedge. The results show that the effective tax rate is significantly influenced by the system of tax credits and compulsory social security contributions. The biggest differences between nominal and effective tax rates were found in low-income taxpayers. Thesis confirms that the nominal rate of tax alone is not a sufficient indicator of the actual rate of labour taxation.