The aim of my diploma work is to present advantages of a flat tax system and compare its level of justice with progressive taxation system.In the first part I want to start with theoretical background and general economic mindset to the problem. The second part describes the real impact of the adoption of the system on public finance, a frequent subject of controversy, focusing on the economic environment of Slovakia and Czech republic. I will work with the official data from Czech Statistical Office using graphs and tables to show the trend of the general budget revenue before and after the adoption and the final impact on the general tax revenue. Adopting the system in 2008 and confronting the general tax revenue dropout during the financial crisis, the Czech data may not testify sufficiently. However, the flat tax adoption in Slovakia dated back in 2004 gives us four more years of statistics, which may adequately demonstrate what Czech numbers can't. The conclusion summarizes the total influence of the flat tax rate system on the economies of Czech republic and Slovakia
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:17390 |
| Date | January 2010 |
| Creators | Řezanina, Pavel |
| Contributors | Vostrovská, Zdenka, Halás, Vladimír |
| 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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