Komparace daňových systémů České republiky a Irské republiky v letech 2005 - 2019

The aim of this thesis is to compare the tax systems of the Czech Republic and the Republic of Ireland between the years 2005 and 2019 by analysing selected taxes and other indicators, especially economic growth. The theoretical part of the thesis firstly provides a theoretical background of the field of taxation. Furthermore, theories relevant for this thesis are presented, such as business cycle theory or the Gini coefficient. The most important for the theoretical part of the thesis are theories of optimal taxation, such as the Laffer curve or the Ramsey rule. The practical part is then divided into two parts. The first part is focused on analysing the tax burden at the microeconomic level. It compares the impact of taxation on citizens of both countries, for example by comparing the tax wedge or the tax complexity index. The second part of the practical part analyses the tax burden at the macroeconomic level through analysing the development of selected tax rates and tax revenue between the years 2005 and 2019. This development is simultaneously put into the context of selected macroeconomic indicators, in particularly gross domestic product and its growth. The thesis also contains economic policy recommendations for the optimal setting of tax systems, mainly with economic growth in mind. The author concludes that the Irish tax system, which is less complex and taxes citizens and companies less than the Czech tax system, is an important component for the economic growth of Ireland.