Thesis (M.P.A.)--University of Hong Kong, 1994. / Includes bibliographical references.

Thesis (M.P.A.)--University of Hong Kong, 1994. / Includes bibliographical references. Also available in print.

Thesis (M.S.)--Naval Postgraduate School, 2002. / Thesis advisor(s): David R. Henderson, Raymond E. Franck. Includes bibliographical references (p. 31). Also available online.

Inaug.-Diss.--Basel. / "Litteratur" at head of each chapter.

Thesis (Ph. D.)--Columbia University, 1921. / Vita. Published also as Studies in history, economics and public law, ed. by the Faculty of political science of Columbia university, vol. CI, no. 1; whole no. 229. Bibliography: p. 241-243.

Akademisk afhandling--Stockholms högskola. / "Det vetenskapliga syftet med denna avhandling är att klarlägge grunden för och den inre konstruktionen av inkomstakattens objekt."--Företal. "Litteraturförteckning": p. [v]-viii.

Inaug.-Diss.--Basel. / "Litteratur" at head of each chapter.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1970. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Taxation of Personal Income (a comparison of the legislation in the Czech republic and selected countries of EU) The topic of taxation of personal income has been chosen by the author of this diploma thesis. The original purpose was to describe and analyze the legislation in two states, Czech Republic and Slovak Republic, which had existed as a common state more than 70 years in the 20th century. Therefore it could be interesting to follow up, what had happened during the last 20 years after the disintegration of the common state. This thesis is divided into five parts (including an introduction and a conclusion), which are generally subdivided into the chapters and subchapters. The thesis was written in accordance with the law applicable on the 1st October 2013. In the first part of the thesis, the author deals with the Czech laws regulating an income tax of individuals. She defines and briefly explains an essential terminology related to that part of legislation including some proposed amendments of the Acts. As a main source the Law on Income Taxes, no. 586/1992 was used. It is important to highlight also the chapter number 4 which is focused not only on the Czech territory, but which analyses the problem with an international double taxation of worldwide incomes of a natural persons, including...

57 9. Summary In my thesis I analyze the legislation on personal income taxes applicable in the Czech Republic, in the Slovak Republic and in a few selected member states of the European Union, with its main purpose to highlight the specificity of the legislation and to state reasons why it is most unlikely to achieve the full harmonization of personal income tax within the European Union. The thesis is divided into an introduction, four main chapters and a conclusion. The Introduction is focused on the reasons of my choice of the topic and I point out the importance of the issue. In Chapter Two, firstly, I analyze the concept of taxation in general, then other individual terms related to the income tax and the specific legislation according to the Act no. 586/1992 Coll., on Income Tax, another tax related legislation, and other specifics of the Czech income tax legislation. Similarly has been continued in Chapter Three, which briefly describes the evolution and the applicable legislation of personal income tax in the Slovak Republic. Chapter Four deals with the harmonization process within the European Union, the methods of elimination of the international double taxation, legislation applicable on this issue in the Czech Republic and mainly it analyzes the personal income tax legislation applicable in a...