The aim of this diploma thesis is the analysis and comparison of labour taxation in the Czech Republic and Bulgaria. After the introduction, in which the goal and methods of solving are defined, there are two chapters that describe theoretically tax systems in both compared countries with focus on personal income tax and social security systems. The following chapter is devoted to indicators of effective taxation of labour, which are used for international comparisons. Another chapter will describe the comparison of the effective taxation of labour based on the achieved results. There is also an interval and global progressiveness that are used to measure the progressivity of the personal income tax in the Czech Republic and Bulgaria. In conclusion, there is a summary of the findings and aims of this thesis.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:360165 |
| Date | January 2017 |
| Creators | Conevová, Ema |
| Contributors | Kubátová, Květa, Beneš, Jonáš |
| 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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