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Efektivní daňové sazby daně z příjmů fyzických osob v zemích EU / Effective tax rates of the personal income tax in the EU countries

Diploma thesis is focused on average effective tax rates of personal income tax. The thesis defines average effective tax rate in its first chapter, and indicates different methods of computation of average effective tax rate. In second chapter, the thesis is focused on average effective tax rates in selected EU countries. These countries are member EU countries, which apply flat personal income tax rate - Czech Republic, Bulgaria, Estonia, Lithuania, Latvia, Romania and Slovak Republic. The thesis describes basic characteristics of personal income tax and social insurance in these countries. Further effective tax rates are calculated for employees and sole traders in specific income categories. The thesis compares amounts of tax allowances in its last chapter, and compares the impacts of these allowances on tax liability of taxpayers. In the end, obserevd effective tax rates in selected countries are compared.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:17087
Date January 2009
CreatorsČerná, Kateřina
ContributorsVančurová, Alena, Eisenwort, Lukáš
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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