Zdanění příjmů z činnosti ve vybraných zemích

The thesis focuses on the taxation of personal income in the Czech Republic, in the Germany, in the Poland, in the Austria and in the Slovakia. Personal income includes earnings from dependent activity or from employment and income from self-employment or from business. Both of these activities are subjected to be taxed and to be paid the social security and health contributions. The aim of the diploma thesis is to compare the tax and contribution burden of income from the dependent activity and the independent activity in the states of the central Europe. The first part of the thesis is devoted to methods of comparison of selected states in the field of direct taxation and tax competition, coordination and harmonization between states of the European Union. The following section deals with a description of the activities and the social insurance according to valid legislation in selected countries. The practical part of the thesis is devoted to the determination of the amount of the tax and social security contributions and the net income of individuals in every country with various high of the income. The results of the comparison point to the high differences between tax legislations in selected countries and to the inequality of the tax burden of the income due to the social aspects of the tax payer in the form of non-taxable parts of the tax, figure deductible from the tax base or directly using the tax allowance.