Komparace daňových systémů České republiky a Japonska

The aim of my bachelor's work is comparison of Czech and Japanese taxation system and then the analysis the tax burden of tax payers in these countries. In the first two chapters there is the tax system in Japan and in the Czech Republic described and in the third chapter there is the theoretic knowledge applied to the practical examples to compare the tax burden of a tax payers. The comparison is used for taxation of the individual income -- particularly for taxation of the employment income. In the practical part of my work is applied the comparison to the specific fictitious employee in the Czech Republic and in Japan. Then there is the system of calculation the assets tax depreciation in both countries applied and its impact to the tax base. Finally there is a comparison of taxation the fictitious corporation in the Czech Republic and in Japan, where the profit is adjusted to find out the tax base and the possibility how to utilize the tax loss and how to calculate the tax burden for a corporation.