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Změny v daních a vývoj daňových příjmů v době ekonomické krize / Changes in taxes and development of tax revenues during the economic crisis

The work deals with changes in tax area and development of tax state budget revenues during the economic crisis, in the period from 2008 to the present. Theoretical part describes the economic crisis in terms of its origin, development and consequences on the macroeconomic indicators within EU and Czech Republic. The basic concepts of economic theories in order to resolve the economic crisis are stated. Practical part analyzes the specific measures in the tax system and its impact on the economic development. It shows that these measures has failed to fulfill the expected stabilization of the state budget, that the intended reduction of direct taxes and increase indirect taxes has been fulfilled, and also it verifies that effects of discretionary government measures are most evident in 2010-2011, subsequently followed by a decline.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:198863
Date January 2011
CreatorsNurmatova, Madina
ContributorsSlintáková, Barbora, Mikušová, Pavla
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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