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Zdaňování příjmů fyzických osob ve vybraných členských státech Evropské unie / Individual income taxation in selected European Union countries

87 Abstract Individual income taxation in selected European Union countries This thesis explores income tax of private individuals in the Czech Republic and draws comparison with tax laws of two other European Union member countries: Federal Republic of Germany and Hungary. German government has managed to operate with balanced budget for several consecutive years, suggesting their tax system is well adjusted. Hungary was chosen for its geographical and demographical similarity to the Czech Republic as well as shared parallels in the history of both countries. Additionally, between the years 2010 and 2013, Hungarian tax system used super-gross income as tax base, which matches the current (2017) Czech tax system. Besides introduction and conclusion, the thesis comprises of six chapters and is structured as follows: Introductory parts aim review theoretical background regarding taxes in general including definitions, development in historical context, functions and individual tax elements. After that comes a breakdown of direct tax treatment at the international level, both in the context of European Union and international treaties. Thesis then follows with analysis of specific treatments of income tax of private individuals. The final section compares tax systems of the three countries and uses the...

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:372896
Date January 2018
CreatorsBorecká, Sabina
ContributorsKarfíková, Marie, Vybíral, Roman
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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