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Analýza vývoje progresivity daně z příjmů fyzických osob / Analysis of the progressivity of the personal income tax

The goal of this diploma thesis is to analyze the evolution of the tax progressivity of the personal income tax in the Czech Republic in 1993-2010. The first part focuses on the interpretation of personal income tax and definition of terms such as a taxpayer, a tax subject, a creation and a modification of a tax base, rates and options for tax liability adjustments. The second part deals with methods for measuring tax progressivity with key focus on global indicators. In the third part the analysis itself is carried out. I measure the tax progressivity of the personal income tax by selected indicators (the Musgrave-Thin index and the Kakwani index). The Household Budget Statistics published annually by the Czech Statistical Office serves as input data. According to the results of this paper, tax progressivity of the personal income tax in the Czech Republic is low, but with increasing tendency.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:85946
Date January 2011
CreatorsSmetanová, Linda
ContributorsKlazar, Stanislav, Kučerová, Zuzana
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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