This diploma thesis analyses the development of tax collection from personal income tax in the Czech Republic from 2000 to 2012. The first chapter describes the tax reforms that took place in the period in the Czech Republic. Furthermore, it describes the relationship of collection and GDP. In the second chapter I analyse the PIT collection as whole. By regression and correlation analysis I shall identify the relationship and the degree of dependence between collection and different variables such as GDP, the number of taxpayers, unemployment and sub-collections. In the third chapter, the PIT collection is divided into three sub-collections -- levied on tax returns, from employment and withholding. Each of the sub-collection is analysed separately. I describe factors that in a given year or in group of years the most influenced their size. By regression and correlation analysis I shall identify the relationship and the degree of dependence between the sub-collections and GDP. Likewise, I shall identify the relationship and the degree of dependence between the sub-collections each other. In the last chapter the PIT collection is divided by individual financial authorities, ie by region. The development of tax collection in each region is analysed and by regression and correlation analysis is detected the relationship and the degree of dependence between the regional collections and GDP.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:192672 |
| Date | January 2013 |
| Creators | Šubová, Lucie |
| Contributors | Láchová, Lenka, Kouba, Tomáš |
| 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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