Global ETD Search

61	Progresivita daně z příjmů / The impact of the non-taxable items on the tax base in the Czech Republic Číž, Bronislav January 2008 (has links) The diploma thesis is focused on the distribution of non-taxable items, respectively their impact on the distribution of the income or tax base between diverse income groups in the Czech Republic. The aim of the empirical research was to measure redistributional effects of total and particular non-taxable items by various income inequality metrics.
62	Efektivní zdanění práce v ČR a na Slovensku / Effective taxation of labour in the Czech republic and Slovakia Kohoutová, Kateřina January 2013 (has links) The aim of this thesis is to compare effective income tax rate in Czech and Slovak republic. After introduction follows chapter which describes the tax systems in both countries with focus on personal income tax and social insurance. The third chapter defines indicators of effective labour taxation which are used for international comparison. Chapter four is comparing effective labour taxation in Czech and Slovak republic based on indicators defined in previous chapter. The fifth chapter is analysing inequality of income distribution and influence of income tax on redistribution. The progressivity of personal income tax in Czech and Slovak republic is measured by interval and global progressivity method. The conclusion is summarizing the outcomes of the thesis and suggests improvements for Czech tax system.
63	Komparace daňové zátěže zaměstnanců v ČR a v Rakousku / Comparison of the tax burden of employees in the Czech Republic and in Austria Krčmářová, Simona January 2014 (has links) This master´s thesis compares a taxation of employment in the Czech Republic and in Austria. The effective tax rate and the effective rate of the total burden employee analyzes the tax burden on emplyee for various types of taxpayers. The next chapter examines the interval progressivity of taxes in both states and it evaluates, for which taxpayers a degree of progressivity of the income tax is the most sensitive. Lorenz curve before and after taxation in the last chapter shows the distribution of income between employees and the impact of taxation in order to redistribute the income in society. Coefficients compiled from the Lorenz curve for the Czech Republic and Austria quantify the degree of income redistribution through a progressive income tax.
64	Komparace daňové zátěže zaměstnanců v ČR a v Irsku / Comparison of the tax burden of employees in the Czech Republic and in Ireland Křivanová, Jana January 2015 (has links) The purpose of the thesis is to compare the taxation of the employee income in the Czech Republic and in Ireland with appropriate legislation of 2015. In theoretical part, I describe tax system of both states with an emphasis on taxation of income from employment. The theoretical part contains also a short summary of tax systems development. Practical part is divided into two different sections. First of them is focused on the calculation of effective tax rate for taxpayers in different types of households and the second one deals with the calculation of interval and global progressivity of tax in both countries, together with an analysis of income equality or inequality in society by using the Lorenz curve and the Gini coefficient. The calculations showed a progressive tax effects in both the Czech Republic and Ireland, with higher rate of tax progression and higher degree of income inequality in Ireland. From the perspective of effective income tax rates, higher tax burden is imposed in Ireland. The effective tax rate is on average 13.5 of percentage points higher than in the Czech Republic. This is also confirmed by the legal provision of the relevant tax legislation.
65	Tasks for tests and A-levels using CAS Metzger-Schuhäker, Heidi 07 May 2012 (has links) Tasks for different years of the secondary level II are presented on the basis of long lasting experience with computer-assisted mathematics instruction. They include applications of mathematical skills as well as the testing of theoretical knowledge. Finally relevant A-levels tasks are presented that integrate different mathematical contents into every day connections from economy, medical science, sports asf. info:eu-repo/classification/ddc/510 ddc:510
66	Investigating the Correlation Between Happiness and Macroeconomic Variables / En studie om korrelationen mellan lycka och makroekonomiska variabler Rafid, Mohammed, Hovsepyan, Ashot January 2021 (has links) This thesis aimed to find the correlation between happiness and macroeconomic variables using multiple linear regression analysis. The macroeconomic variables considered were GPD per capita, the Gini coefficient, unemployment rate, tax revenue of GDP, government spending on education and inflation. The data for self-reported happiness were collected from a global happiness survey. GDP per capita, the Gini coefficient and government expenditure on education were found to be positively correlated with happiness. Meanwhile, the unemployment rate and tax revenue of GDP showed a negative correlation. Inflation were found to not have a statistically significant relationship with happiness. Furthermore, the Gini coefficient was investigated more closely since the positive correlation was partially contradictory to previous research within the field. A simple linear regression analysis was therefore performed, which showed a negative relationship between happiness and the Gini coefficient. This could indicate that important regressors were not included in the main model. In conclusion, this thesis showed that the investigated macroeconomic variables have a statistically significant impact on the happiness of individuals. / I detta kandidatexamensarbete undersöks korrelationen mellan lycka och makroekonomiska variabler med hjälp av multipel linjär regression. De makroekonomiska variablerna som studerades är BNP per capita, Ginikoefficienten, arbetslöshet, skattekvot av BNP, offentliga utgifter för utbildning och inflation. Data för självuppskattad lycka hämtades från en global undersökning. BNP per capita, Ginikoefficienten och offentliga utgifter för utbildning visade sig ha en positiv korrelation med lycka, medans arbetslöshet och skattekvoten av BNP hade en negativ korrelation. Inflation visade sig ej ha en statistiskt signifikant korrelation med lycka. Vidare undersöktes Ginikoefficienten mer djupgående då den positiva korrelationen delvis motsätter sig tidigare forskning inom ämnet. Därav genomfördes en simpel linjär regressionsanalys, som nu visade på ett negativt samband mellan lycka och Ginikoefficienten. Detta kan vara ett tecken på att viktiga variabler inte har inkluderats i huvudmodellen. Sammantaget visar dessa resultat att de undersökta makroekonomiska variablerna har en statistiskt signifikant inverkan på individers lycka. Regression analysis applied mathematics happiness correlation macroeconomics gdp gini coefficient unemployment rate government spending on education tax revenue inflation inequality Regressionsanalys tillämpad matematik lycka samband korrelation makroekonomi bnp gini arbetslöshet offentliga utgifter för utbildning skatt skatteintäkter inflation ojämlikhet Probability Theory and Statistics Sannolikhetsteori och statistik
67	Poverty reduction strategies in South Africa Mbuli, Bhekizizwe Ntuthuko 31 March 2008 (has links) Between 45-57% of South Africans are estimated to be engulfed by poverty. In an attempt to identify policy instruments that could help change this status quo, the various strategies that have been implemented in countries (e.g. China, Vietnam and Uganda) that are known to have been relatively successful in reducing poverty are reviewed. In the process, this dissertation discusses the literature regarding poverty, with a particular emphasis on the definition, measurement and determinants thereof. Furthermore, South Africa's anti-poverty strategies are discussed. It turns out that these have met limited success. This is largely due to insufficient pro-poor economic growth, weak implementation/administration at the municipal level, slow asset redistribution, high income/wealth inequality, low job generation rate by SMME's, high HIV/AIDS infection rate, public corruption and inadequate monitoring of poverty. Therefore, if meaningful progress towards poverty reduction is to be achieved, the government needs to deal with the foregoing constraints accordingly. / Economics / M.Comm. (Economics) Poverty Poverty reduction Anti-poverty strategies Poverty alleviation Safety nets Absolute poverty Chronic poverty Transient poverty Relative poverty Inflation Social security system Head count ratio Gini-coefficient Pro-poor economic growth Globalisation Unemployment Human capital Unskilled labour Productive assets Trickle- down effect principle Basic needs HIV/AIDS Land reform programme Infrastructure investment Household Natural disasters Household head SMME Population growth Former homelands Market access Good governance Apartheid Democracy South Africa China Vietnam Uganda African National Congress 339.460968 Poverty -- South Africa
68	Poverty reduction strategies in South Africa Mbuli, Bhekizizwe Ntuthuko 31 March 2008 (has links) Between 45-57% of South Africans are estimated to be engulfed by poverty. In an attempt to identify policy instruments that could help change this status quo, the various strategies that have been implemented in countries (e.g. China, Vietnam and Uganda) that are known to have been relatively successful in reducing poverty are reviewed. In the process, this dissertation discusses the literature regarding poverty, with a particular emphasis on the definition, measurement and determinants thereof. Furthermore, South Africa's anti-poverty strategies are discussed. It turns out that these have met limited success. This is largely due to insufficient pro-poor economic growth, weak implementation/administration at the municipal level, slow asset redistribution, high income/wealth inequality, low job generation rate by SMME's, high HIV/AIDS infection rate, public corruption and inadequate monitoring of poverty. Therefore, if meaningful progress towards poverty reduction is to be achieved, the government needs to deal with the foregoing constraints accordingly. / Economics / M.Comm. (Economics) Poverty Poverty reduction Anti-poverty strategies Poverty alleviation Safety nets Absolute poverty Chronic poverty Transient poverty Relative poverty Inflation Social security system Head count ratio Gini-coefficient Pro-poor economic growth Globalisation Unemployment Human capital Unskilled labour Productive assets Trickle- down effect principle Basic needs HIV/AIDS Land reform programme Infrastructure investment Household Natural disasters Household head SMME Population growth Former homelands Market access Good governance Apartheid Democracy South Africa China Vietnam Uganda African National Congress 339.460968 Poverty -- South Africa

Search results