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Analýza daně z příjmů fyzických osob z genderového hlediska / Analysis of personal income tax from a gender perspective

This thesis deals with analysis of the differences between men and women in the labour market and their impact on personal income tax. Analysis of labour market is made from two perspectives. First is the comparsion of the situation of Czech Republic throughout the European Union. In the second part I also compare these conditions between years 2000 and 2008. Analysis of tax revenue is made from data available in the United Kingdom, its results is evaluation of the factors which have impact on the total tax revenue. In the end, all of the findings are applied to major shortcomings of the Czech Republic system. The proposed solutions are mainly in the part-time employment, affordable and quality childcare and dependents, and a system of providing parental leave and parental allowances.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:76512
Date January 2009
CreatorsSmýkalová, Martina
ContributorsLáchová, Lenka, Klazar, Stanislav
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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