Daňový systém Spojených států a možnosti implementace do daňového práva ČR

The diploma thesis provides the reader with a comprehensive view of the U.S. tax system and other vital information about U.S. taxation. The thesis deals with analysis of the tax system in the United States, which can be characterized as very sophisticated and complex. The basic tax theory in the context of the U.S. environment are stated in the first part of thesis. The paper also includes information about taxes that are levied on U.S. federal, state and municipal level. The thesis deals with the anti-crisis measures introduced and proposed in the United States in fiscal matters. The significant part is focused on the possibility of implementation of tax issues to the Czech tax law. The thesis contains also proposals for improvement of the Czech tax law, particularly the improvement of tax payment discipline and enhancing legal certainty. The possible procedural elements, the access and quality of information, the reducing the tax burden, the tax structure and education in taxation could also improve the Czech tax system.