This work deals with problems of flat tax, especially problems of personal income tax. The introduction is focused on Czech tax reform´s characterization, especially on reasons of this reform and on expected benefits. Subsequently there are mentioned and analyzed principles of a good tax system and of course there are mentioned the key principles of the flat tax. The practical part of this work deals with the flat tax´s impact on the state budged - could flat tax decrease income to state budget and consequently increase the public debt? In summary are recapitulated all facts about Czech flat tax. Follow there is evaluation of this reform {--} if flat tax encourage economic growth and if flat tax simplifies the tax system, if is Czech reform successful and reform´s advantages and disadvantages.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:48234 |
| Date | January 2009 |
| Creators | BŘEHOVSKÝ, Miroslav |
| 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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