This master's thesis presents a comparison of the tax burden in the Czech Republic and in Germany. The first two chapters cover the major types of taxes and differences in the tax systems of both countries. In the third part of the thesis is about key features of the Czech and the German Income Tax Act and it is primarily focused on taxation of employment. The practical part is compared to taxation of certain types of taxpayers at different levels of the average wage.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:198225 |
| Date | January 2013 |
| Creators | Sirotková, Blanka |
| Contributors | Kubátová, Květa, Kostohryz, Jiří |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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