Browsing by Author "Poršová, Gabriela"
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- ItemKomparace českého a španělského daňového systému(Technická Univerzita v Liberci, 2008) Poršová, Gabriela; Hyblerová, ŠárkaThe thesis {\clqq}Comparison between Czech and Spanish tax systems`` deals with the characteristic of Spanish tax system in comparison with the Czech one. There is described the tax system of Spanish Kingdom in detail. The emphasis is put on taxes set down by government and local taxes, significant to the whole burden of tax subjects, are described shortly. The Czech tax system than is sketched very briefly. Two last parts of the thesis focuses on comparison of both systems and proposes recommendations for Czech Republic. By the comparison of Czech and Spanish tax systems was found out that both systems are considerably different. The difference is in the structure of tax systems and number and content of used taxes. The competences of self-governments in the tax matters also differ, because Spanish autonomous provinces and municipalities have influence on each tax tariff. In the conclusion of the thesis there are formulated recommendations for the Czech Republic