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Komparace daňové zátěže zaměstnanců v ČR a v Rakousku / Comparison of the tax burden of employees in the Czech Republic and in Austria

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.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:201848
Date January 2014
CreatorsKrčmářová, Simona
ContributorsKubátová, Květa, Beneš, Jonáš
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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