Komparace základů daně z příjmů ze závislé činnosti ve vybraných zemích

The aim of this thesis is to describe and compare the principles and rules of the tax base of income tax from dependent activity in Portugal, Norway and Switzerland. A partial goal is to describe and compare bases for the calculation of social insurance in the above mentioned countries and also to examine the level of tax burden between the states. First, in the thesis is a description of the general income tax, structural elements of taxes and the possibility of an integration of income tax and social insurance. There is also description of types of incomes is subject to income tax from employment and social insurance in the mentioned countries. The last part of the thesis includes a comparison of the income tax base from dependent activity and calculation of the tax burden, respectively possible tax savings in the application of basic tax deductions, expenses incurred in connection with obtaining this type of income, or even tax credits. In connection with these calculations it was found that the lowest tax burden is in Portugal, due to possibilities of various tax deductions and tax credits to which international statistics do not count. Conversely, the highest tax burden is faced by Norwegian taxpayers.