Komparace zdanění práce zaměstnanců v České republice a v Rakousku

The subject of the thesis is a comparison of labor taxation in the Czech Republic and Austria. The purpose of the thesis is to evaluate the effective personal income tax rate of employees in both countries and to define how this tax rate changes depending on the level of income and social conditions of employees which means to assess the progressivity of this taxation. The main method for determining the income tax rate of employees is to calculate the effective income tax rate considering social security and health insurance paid by the employee. The tax progressivity is evaluated using methods known from the literature, namely the method of interval and global tax progressivity. While the effective tax rate and the interval tax progressivity indicator are based on different multiples of the average wage of taxpayers in a given country, global tax progressivity is assessed through Gini coefficient and Lorenz curve indicators, using information about incomes from employment in both countries, which are available from statistical office data. The benefit of the thesis is a clear comparison of labor taxation in the Czech Republic and Austria, considering statutory social and health insurance contributions, and an analysis of labor income redistribution in both countries using tax progressivity indicators.