This work analyse the current discussions and theoretical approaches to personal and corporate taxation (not only in OECD countries). After the introduction, which is focused on theory of income taxation, follows chapters, that analyze the attitudes and issues of personal and corporate taxation. This two main chapters contain synthetic parts, whose outputs are the emerging trends in the future. The emphasis was put on OECD outcomes and recommendations.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:18271 |
| Date | January 2009 |
| Creators | Horáková, Markéta |
| Contributors | Vítek, Leoš, Pavel, Jan |
| 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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