Efektivní zdanění práce ve vybraných zemích světa

The theme of this thesis is to explore and compare the effective taxation of labour in selected countries in the world. The work is divided into two main parts. The first part characterizes the personal income tax and social security system in the Czech Republic, France, Japan, Germany and Switzerland. The second part determines the taxation of labour in different income groups of employees in the compared countries. The results of the practical part are analyzed, graphically illustrated and commented. The work finds the differences and common features in the taxation of labour income of individual countries and groups of employees.