The diploma thesis deals with changes in the system of taxation in the Czech Republic, 2008 -- 2013. The aim of the thesis is to analyze particular changes in the system of taxation in each year and determine what form of fiscal policy was applied and whether it was in accordance with tax theory. The examined taxes are: personal and corporate income tax, social security contributions, health insurance, value added tax and excise duties. The first part of the thesis deals with causes and consequences of the financial crisis that began in 2008. The second part of the thesis deals with fiscal policy theory and its measures. The third part of the thesis is an analysis anti-crisis measures applied throughout the European Union during the financial crisis. The fourth part analyzes the changes in the system of taxation in the Czech Republic, 2008 -- 2013.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:199498 |
| Date | January 2013 |
| Creators | Lukschanderlová, Simona |
| Contributors | Kubátová, Květa, Hartlová, Alena |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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