Komparácia podmienok uplatňovania daňového bonusu na deti v susedných krajinách V4 a v Rakúsku

Abstract

Tax legislation provides taxpayers with various tax benefits, which allow them to reduce their tax base in the tax return or on a monthly basis in wages. The amount of the tax benefit varies depending on the country and also the tax policy of the country.The aim of this paper is to present and characterize the tax benefits provided to individuals by the tax legislation of the Slovak Republic in the form of a tax bonus and subsequent comparison with similar tax benefits provided in the Visegrad countries and neighboring Austria. All processed data are summarized and compared on a practical case study, on the basis of which it is possible to assess the country with the most advantageous tax benefits in the area of the tax bonus. This topic has not been so comprehensively processed by any author so far and is highly topical due to constant changes in legislation.