The aim of this diploma thesis is to describe and analyze legal regulation of individual income tax in the Czech Republic and in the United States, to compare the legal regulation in both countries and to assess the possibility of implementation of certain institutes of American federal tax law in the Czech Republic. The first chapter of this thesis deals with tax issues in general and with basic tax law terminology. The second chapter briefly describes elementary organization of the tax system and the structure of taxes in the Czech Republic and in the United States. The third chapter of this thesis discusses in more detail legal regulation of individual income tax in the Czech Republic according to individual elements of the tax construction. This chapter is divided into five subchapters, which deal with individual elements of the tax construction. The purpose of this chapter is to describe the Czech legal regulation of individual income tax and to underline problematic parts of this legal regulation. The fourth chapter, which is similarly structured as the third chapter, deals with legal regulation of individual income tax in the United States. This chapter is divided into two subchapters, the first of which discusses individual income tax on the federal level and the second one on the level of...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:310972 |
| Date | January 2012 |
| Creators | Machýčková, Hana |
| Contributors | Boháč, Radim, Kohajda, Michael |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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