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Efektivní zdanění práce v ČR a na Slovensku / Effective taxation of labour in the Czech republic and Slovakia

The aim of this thesis is to compare effective income tax rate in Czech and Slovak republic. After introduction follows chapter which describes the tax systems in both countries with focus on personal income tax and social insurance. The third chapter defines indicators of effective labour taxation which are used for international comparison. Chapter four is comparing effective labour taxation in Czech and Slovak republic based on indicators defined in previous chapter. The fifth chapter is analysing inequality of income distribution and influence of income tax on redistribution. The progressivity of personal income tax in Czech and Slovak republic is measured by interval and global progressivity method. The conclusion is summarizing the outcomes of the thesis and suggests improvements for Czech tax system.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:197797
Date January 2013
CreatorsKohoutová, Kateřina
ContributorsKubátová, Květa, Hartlová, Alena
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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