This diploma thesis is concerned with the identification of strong aspects of the tax system of selected Nordic countries and their potential application to the Czech Republic with a target of simplifying and streamlining the Czech tax system and tax collection in general. The theoretical part is concerned with the description of the tax systems of the Czech Republic, Denmark, Finland, Norway and Sweden. Cluster analysis classifies the EU Member States and EEA in individual clusters based on the criteria of tax revenue and transparency of the tax system. The resulting strong aspects of the Nordic tax systems are suggest for application to the Czech tax law.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:176998 |
| Date | January 2014 |
| Creators | Winigová, Šárka |
| 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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