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Comparison of the tax burden of employees in the Czech Republic and in Belgium
Hrubanová, Adéla ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
The thesis analyzes and compares tax burden on employees in the Czech Republic and Belgium. The first part summarizes the tax systems of the two countries, and describes how to proceed in the calculation of their tax burden. The second part deals with the comparison of effective tax rates for different types of taxpayers. The third part discusses the tax progressivity in terms of local progressivity, which is measured by using provided intervals and determines for which income categories is the progressivity most important. Lorenz curve in the last part shows graphically global tax progressivity and redistribution of income in society. The Gini coefficient measures it. Final evaluation highlights the important ties between the two countries, compares with other countries of the European Union and its future development especially in the area of taxation of wages.
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Income redistribution and measurement of income inequality in the Czech republic
Beldíková, Michaela ; Klazar, Stanislav (advisor) ; Roženský, Vojtěch (referee)
This thesis is focused on questions of state redistribution and income inequality in the Czech republic. It explains the main ideas of state redistribution, income inequality and relation between them. It anlyzes the particular instruments of state redistribution such as tax systems and systems of social transfers which the government uses to achiave more equal distribution of incomes in society. The object of the thesis is to find out how the particular instruments contribute to filling the essentials goal - lower the income inequality in society. It is based on the data from years 2006 until 2008 from the statistics of household accounts published on the web site of the Czech statistical office. Finally, it is devoted to the trends of state redistribution and income inequality in OECD countries.
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Comparison of income redistribution through state social support benefits in the Czech Republic and Great Britain
Trávníčková, Jana ; Klazar, Stanislav (advisor) ; Bauernöplová, Veronika (referee)
The thesis is focused on the exploration of income inequality among citizens of the Czech Republic and Great Britain. It is a comparison that evaluates the state income redistribution through state social support benefits. It provides information, in which country exists greater income inequality in income distribution among households and whether the income inequality among the citizens decreased due to the payment of these benefits or not. The theoretical parts of the work are devoted to explanation of basic terms (such as income redistribution, instruments of redistribution, relationship between social policy and redistribution) and tools for measuring income inequality (Lorenz curve, Gini coefficient, Robin Hood index, Interquintile share ratio S80/S20). The text also describes the various state social support benefits of both countries. The main research section contains calculations and graphical representations of all the above mentioned indicators. The final values are compared and the results are summarized.
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