Komparace stability daňových systémů ve vybraných státech

This thesis focuses on comparing the tax system of the United Kingdom, Czech Republic and the Russian Federation in terms of frequency of changes that took place in the tax legislations of these countries during the last thirteen years. The main objective is to determine whether the tax system of the Czech Republic can be considered stable compared with the tax systems of selected countries. In the theoretical part there are indicators which, according to previous surveys, affect the stability of the tax system. In the practical part, the tax systems and theirs stability are described in terms of selected indicators. The analytical part contains a comparison of the tax systems of selected countries, on which all conclusions are based corresponding to the major objectives of this thesis.