Zdanění příjmů domácnosti ve vybraných státech Evropské Unie

Personal income taxes nowadays occurs, with a few exceptions, in every tax system and they are subjects of various discussions and analyzes. The biggest concern is the burden of personal income tax and the possibility of comparing it. However, the calculation of the tax burden itself affects the number of factors that need to be known. The aim of the bachelor thesis is to make the comparison of the personal income tax burden of selected households in Luxembourg, Germany, France, Spain, the Czech Republic and Portugal based on the average pension of gross income from dependent activity.