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National Repository of Grey Literature

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Ekonomické dopady slovenské daňové reformy Pudil, Petr ; Urban, Luděk (advisor) ; Chalupníček, Pavel (referee) Předmětem práce je posouzení slovenské daňové reformy z roku 2004 z hlediska vlivu na vývoj makroekonomických ukazatelů v následujících 3 letech. Reforma byla postavena na konceptu tzv. rovné daně a spolu se souborem reforem v dalších odvětvích slovenského národního hospodářství představovala jednu z nejradikálnějších pravicových reforem v celosvětovém měřítku. V teoretické části rozebírám nejčastější argumenty vznášené proti či ve prospěch rovného zdanění, resp. progrese, čímž chci odhalit oprávněnost či neoprávněnost, smysluplnost či nesmysluplnost debat vedených na toto téma. V praktické části se pak zaměřuji na zkoumání makroekonomických ukazatelů a událostí z praxe, které hodnotím v kontextu s provedenou reformou v daňové oblasti. V závěru pak tato zkoumání shrnuji a potvrzuji, že reforma odstartovala následný hospodářský růst. Detailed record

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14	Pudil, Pavel

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