The theoretical part of this work is focused on a tax harmonization and the position of tax on custom in tax systems of some countries which are members of the European Union. The practical part is focused on a measuring of the tax incidence in the Czech Republic. The tax incidence of excises in the Czech Republic in the time period from 2002 to 2007 is measured on the base of the statistical events which are published by the Czech Bureau of Statistics. The own calculation of the tax incidence is implemented by rate of progressivity by Norbert Kakwani.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:48236 |
| Date | January 2009 |
| Creators | RŮZHOVÁ, Eliška |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
Page generated in 0.0021 seconds