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National Repository of Grey Literature

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Důvody pro a proti zavedení rovné daně z příjmů fyzických osob v České republice Plevková, Dana ; Klazar, Stanislav (advisor) Tato bakalářská práce je zaměřena na posouzení důvodu pro a proti zavedení rovné daně z příjmů fyzických osob v České republice. Budu se zde zabývat předpoklady kladenými na dobrý daňový systém. Dále zde nastíním základní principy, na který je rovná daň založena. Především však budu porovnávat jednotlivé aspekty rovné daně. Pro posouzení dopadů jejího zavedení provedu stručnou analýzu ročního působení tohoto systému na Slovensku. Závěrem shrnu uvedená fakta a vyjádřím svůj postoj k reformě daňové soustavy v podobě rovné daně z příjmů fyzických osob. Detailed record

Redistribution aspects of Public finance Plevková, Dana ; Klazar, Stanislav (advisor) ; Teklý, Lukáš (referee) This diploma thesis deals with the problematics of redistribution of public finance. The factors interfering in the process of redistribution are described here. The attention is paid to equality of redistribution of incomes within the group of monitored households. Since the level of redistribution is influenced by different factors, their analyses are carried out here. The levels of incomes redistribution inequality here are measured in monitored Czech hoseholds in the years 2005 until 2007. Calculations comprise analyses of individual types of incomes and items which influence equality of redistribution. A part of conclusion consists of comparison of the results from the mentioned statistics with the data published by OECD. The main aim of the thesis is confirmation or negation of the following hypothesis: "Tax system and social security system markedly influences redistribution of incomes in Czech households.". Detailed record

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