Specifika francouzského přímého zdanění a jeho terminologické aspekty

Abstract

This thesis originated as part of the academic project IGA FMV VSE no. 13/2010 (European terminology within the field of economy and law) and focuses on the system of direct taxation in France, especially on direct taxes we would not find in the Czech Republic. The goal is to describe these specific taxes and related terminological differences. The first part of this thesis describes the specific aspects of the French system of direct taxation and its structure compared to the structure of direct taxation in the Czech Republic. The next part is divided into four sections (personal income taxes, corporate income taxes, property taxes, and local taxes). Each section deals in more detail with particular taxes which do not exist in the Czech Republic (who is the taxpayer, tax rates applied, existence of tax reliefs related to the tax, etc.) and their terminological equivalents. At the end, there is a thematic Czech-French glossary which should facilitate the reader´s understanding of a specialized French text dealing with tax-related issues.