The diploma thesis deals with the affect of tax exemption as a structural element of personal income tax at the rate of taxation in the Nordic countries. The first part of the analysis consists of a comparison of the structure of personal income tax in selected countries and an analysis of exempt income, with a focus on social benefits. The final analysis includes calculation of the rate of taxation for several types of households and several levels of income. The results are then compared across selected countries.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:199058 |
| Date | January 2012 |
| Creators | Korousová, Alice |
| Contributors | Vančurová, Alena, Pšurná, Pavla |
| 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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