Persons at MENDELU


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prof. Ing. Danuše Nerudová, Ph.D.
Identification number: 1304
University e-mail: danuse.nerudova [at] mendelu.cz
 
Academic staff - university professor - Department of Accounting and Taxes (FBE)
Head of department - Department of Accounting and Taxes (FBE)
Rector - Mendel University in Brno
 
Externí oponentka IGA - Faculty of Forestry and Wood Technology (MENDELU)

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Basic information

Basic information about a final thesis

Type of thesis: Bachelor thesis
Thesis title:Comparison of the income taxation in the Czech Republic and the Slovak Republic
Written by (author): Bc. Petr Špirk
Department: Department of Accounting and Taxes (FBE)
Thesis supervisor: prof. Ing. Danuše Nerudová, Ph.D.
Opponent:Ing. Lenka Kubíčková
Final thesis progress:Final thesis was successfully defended.


Additional information

Additional information about the final thesis follows. Click on the language link to display the information in the desired language.

Language of final thesis:Czech

Czech        English

Title of the thesis:Comparison of the income taxation in the Czech Republic and the Slovak Republic
Summary:Špirk, P. Comparison of the income taxation in the Czech Republic and the Slovak Republic. Bachelor's Degree work. Brno, 2008 The main task of my Bachelor's work is the comparison of the income taxation in the Czech Republic and the Slovak Republic. Tax systems of both countries emanate from common basis, so they are still very similar even after fifteen years of the federation dividing. My intention is to accentuate the most important differences between the individual income tax and the corporate income tax in both countries. I also try to compare tax burden in the Czech Republic and the Slovak Republic. In this work are used model instances, which show factual differences.
Key words:individual income tax, tax rate, corporate income tax, object of tax, exemptions, assessment base, tax payer, tax-return form

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