Zdanění závislé činnosti v Norsku a v České republice

The reason for making this bachelor thesis for me was interest in finding out in which of the selected countries employees bear more of a tax burden, thus in what country employees have a higher disposable income. I have set an aim to describe theoretically the taxation of income from dependent service in the Norwegian tax system after reform in 2016. Special attention is also dedicated to rights of citizens of the European Economic Area who work in the Kingdom of Norway. Source of information was especially the Norwegian Tax Administration website. In the practical part I have focused on comparing the average tax burden according to OECD methodology in both countries in the current year 2016. The actual calculated results of average tax burden were in addition compared with the average tax burden which were published by the OECD in book called Taxing Wages 2015. Examples also serve as a demonstration of the algorithm for calculating tax in the Czech Republic and the Kingdom of Norway. Calculated results showed that employees, except for one type of household, pay more to the public budget in the Kingdom of Norway than in the Czech Republic. The tax burden of households is significantly affected by child benefit. Households with children have lower average tax burden. Personal income taxes are constructed in each country quite differently. On one hand the Czech tax system prefers tax credits, on the other hand the Norwegian tax system, where is huge redistribution of wealth, prefers deductions.