Komparace daně z příjmů fyzických osob v České republice a na Slovensku

The final thesis deals with the analysis of personal income tax in the Czech Republic and Slovakia. The aim of the work is to compare the tax burden and the amount of net wages for employees and persons self-employed in these states using possible statutory tax deductions and discounts. In the first and second chapters, I deal with the theoretical description of the personal income tax persons, social and health insurance. The third chapter compares taxpayers in the Czech Republic and Slovakia, for comparison I used calculations using model examples individual types of individual income tax payers. To compare the tax and levy burden on natural persons, the rate of taxation will be used, which represents the share of the taxpayer's total levies on his gross income.