Taxation

Sazby daně z příjmů v Česku jsou moderní a nízké. Ale v Česku je jedno z nejvyšších sociálních a zdravotních pojištění v EU. Daň z příjmu právnických osob je jedna z nejnižších v EU – v roce 2009 pouze 20 % (v roce 2010 pouze 19 %). V Česku je zavedena rovná patnáctiprocentní daň z příjmu fyzických osob (od ledna 2008).

Income tax rates in Czech Republic are moderate and low. But social and health insurance in Czech Republic is one of the higher in EU. The corporate income tax is one of the most lowest in EU – in 2009 only 20 % (in 2010 only 19 %). In Czech Republic is a flat 15 percent personal income tax (effective from January 2008). The tax year for individuals and corporate is a calendar year. Other important taxes in Czech Republic are: VAT, social and health insurance and excise duties.

In Belgium are three levels of tax authority: national, regional and local. Belgium has one of highest tax burden in EU, including social security it is the highest in EU for single earner. The total tax revenue is 55 %; average in EU is 41 %. 

Tax burden in Denmark is quite high, compared with other countries. Only Sweden had a greater tax burden than Denmark of late years. Danish tax system is one of most complicated in EU. The receipt of tax comes from many different tax sources including: income tax, property tax, corporate tax and various duties. About 52 % of the total tax revenue comes from income tax. This includes tax on wage income, interest and dividends as well as property value tax and the labor market contribution. 

Total receipts of tax and insurance in Denmark: 

The government replaced in Romania in 2005 progressive tax system with a flat tax of 16 % for both personal income and corporate profit, resulting in the country having the lowest fiscal burden in the European Union. This is the factor which has contributed to the growth of the private sector. The total taxation in Romania is the lowest in EU.

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Primary tax law in Russia is the Russian Tax Code. The Code is designed as a complete national system for federal, regional and local taxes but excludes customs tariffs. Rules and rates of regional and local taxation must conform to the framework established by the Code. Russian tax system tends to use moderate, flat or regressive tax rates. 

Tax revenue is distributed to Slovakia’s two levels of government: the central government and local authorities. Most of the revenue is earned by VAT and income tax. The Municipalities taxes can use exclusively the revenue of property tax and charges. From 2004 is the taxation in Slovakia low. For instance: the property and personal income taxes are the lowest in EU.

Total receipts of tax and insurance in Slovakia:

In Spain are three levels of tax authority: national (the State), regional (Comunidad Autonoma) and local (Towns). The main direct taxes applicable in Spain are: corporate income tax, personal income tax and non-resident income tax. The main indirect taxes applicable in Spain are: VAT, transfer and stamp tax. 

Total receipts of tax and insurance in Spain:

• 30 % - social and health insurance
• 29 % - VAT
• 19 % - personal income tax
• 13 % - other
• 9 % - corporation income tax

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Tax revenue is distributed to Hungary’s two levels of government: the central government and local authorities. Most of the revenue is earned by VAT and income tax. These taxes are used by federation and States by quota. The Municipalities taxes can use exclusively the revenue of property tax and charges. 

Total receipts of tax and insurance in Hungary:

• 37 % - VAT
• 30 % - social and health insurance 
• 20 % - personal income tax
• 7 % - corporation income tax
• 6 % - other

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• Daňovú sústavu Slovenskej republiky tvoria priame a nepriame dane.
• Priame dane: daň z príjmov (daň fyzickej osoby a právnickej osoby), daň z nehnuteľností (daň z pozemkov, daň zo stavieb, daň z bytov) a ostatné priame dane (daň za psa, daň za užívanie verejného priestranstva, daň za ubytovanie, daň za predajné automaty, daň za nevýherné hracie prístroje, daň za vjazd a zotrvanie motorového vozidla v historickej časti mesta, daň za jadrové zariadenie, daň z motorov