Analýza daňového systému v České republice a na Slovensku od roku 1989 do současnosti se zaměřením na nejvýraznější odlišnosti a jejich vliv na ekonomiku daných zemí

The goal of thesis is an analysis of taxation system in Czech and Slovak Republic. Furthermore the thesis focuses on macroeconomic effects of changes in taxing. In theoretical section are defined terms related to taxing matter. In this section we are looking at taxes as government revenue, which is more discussed in practical section of this thesis. Next there are defined macroeconomic indicators - GDP, unemployment and tax quota; those are also discussed and used further. In practical section is at first oulined situation in Czechoslovakia in 1989. Next there are introduced reasons and requirements for in 1993. In next part there is discussed taxation systems analysis in Czech and Slovak Republic since 1993 itself. In this section are stated main differences and similarities between these two taxation systems. Last parts of practical section are dedicated to evolution of macroeconomic indicators analysis in context of changes in taxing. In last part - conclusion - can be found an evaluation of differences and similarities between systems. Despite the separation of both countries and frequent changes in taxation, the systems are much alike. Most distinctions can be found in income taxation, especially in a period when flat tax came into effect, which was expected, however that does not apply anymore due to its abolishment. But even after abolishment of flat tax, the most noticable distinction can still be found in income taxation.