Komparace daňového systému Dánského a Švédského království

The bachelor thesis compares the aspects of the tax systems of the kingdoms of Denmark and Sweden. The first chapter addresses the topic of taxes (and, to a lesser extent, that of public finances in general) in both countries – starting with the economic effects of individual taxes, through the history of their local systems, up to the recent events in the field. The next two chapters describe the systems by the individual tax construction elements, the method of administration and other relevant facts regarding the individual countries, all pertaining to the year of 2021. The fourth chapter compares the tax burdens of employees for both theoretical taxpayers and the real ones (based on the income intervals). All calculations are also conducted for taxpayers taxed in the other state (with wages adjusted through the purchasing power parities). The chapter proves a higher Danish tax burden on employment.