The main aim of the Master`s thesis is to compare and evaluate the system of flat tax in the Baltic States and the Slovak Republic. In the first chapter the reader will learn about a brief history of the flat tax and the general terms that relate to the topic. The second and third chapter is devoted to an analysis of the tax systems in the countries surveyed. This thesis analyzes the political and economic situation of each country before the tax reform, a description of the tax systems as originally introduced and changes over time to present. The last chapter is devoted to a detailed analysis of macroeconomic indicators in the form of graphs and verbal descriptions. Finally, in the section "4.6 The overall assessment" there is a summary of the gathered facts and the impact of flat tax on the economy of each relevant country.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:76859 |
| Date | January 2009 |
| Creators | Šugrová, Jana |
| Contributors | Kubátová, Květa, Schvábová, Andrea |
| 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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