Abstract:

The primary goal of this paper was to determine whether there are differences in the concept of individual taxes in the tax system of the Czech Republic and the Germany concerning the progressiveness of taxes towards different economically disposable taxpayers. Within individual direct and indirect taxes, tax rates were identified, and tax rebates and benefits could lead to varying burdens on individual taxpayers. This paper is based mainly on a description of the legislation of the Czech Republic and Germany. Differences in the progressiveness of taxation were found mainly in direct taxes. The key is the personal income tax, which shows considerable progressivity in Germany, as the range of tax rates is from 0% to 45%. Within the framework of income tax, as well as within the framework of the real estate tax and real estate transfer, it can be found that some persons are disadvantaged by the fact that in addition to federal tax rates, there are also multipliers determined by individual municipalities. In the Czech Republic, a completely absent church tax creates considerable progress in the territory of Germany among persons registered and not registered for this tax. Within the main indirect tax, which is VAT, higher progressivity is found in the Czech Republic due to the existence of three tax rates.