Historically in the area of tax regimes an increased attention was focused on income tax. However, recent trends in theory and day-to-day practice suggest a worlwide shift toward taxation of consumption. It is generally assumed that collection of taxes through consumer tax is more efficient than through income tax burden. This document analyzes factors of consumer and income taxes in the Czech Republic since 1993 and assesses risk and benefits associated with transition between both taxes.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:17459 |
| Date | January 2009 |
| Creators | Ruttnerová, Olga |
| Contributors | Petrášek, František, Šindel, Jaromír |
| 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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