Home > Search Results: BODEŠÍNSKÁ, Tereza
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
The impact of tax on personal income tax to a select group of taxpayers
 BODEŠÍNSKÁ, Tereza
The thesis is focused on the analysis of the impact of income tax on individuals selected group of taxpayers. The aim is to evaluate the tax burden of taxpayers and tax progressivity of the income tax of individuals. The impact of the tax is measured at sixteen model situations, which have two main variables. The first variable is the amount of income the taxpayer. For the thesis are chosen four different level of monthly gross wages of the taxpayer. The second variable is the social situation of the household in which the taxpayer breadwinner. For this variable also identifies four different scenarios. Both variables are in different model situa-tions present in combination. Progressivity of the income tax is measured by the index of tax progressivity. This index reflects the progression of the tax in a particular point. The key finding from the work suggests that the impact of taxes on taxpayers is different ac-cording to the amount of the taxpayer's income. Level of income is a main element influencing the impact of taxes on the taxpayer. Burden of taxpayers with higher incomes are dispro-portionately higher than the burden of taxpayers with lower incomes. This is primarily due tax progressivity. When assessing the tax progressivity this phenomenon was confirmed. The results of the cal-culations of tax progressivity implies that the tax progressivity is much higher for taxpayers with lower incomes. At the level of the average income is low and gradually increase the amount of income also increases. Progressivity of the income tax was at work compared with progressivity in the groundbreaking years 2007 and 2012.
Detailed record
Behavioural Economics - How Expensive is Ownership
 BODEŠÍNSKÁ, Tereza
Behavioural economics is a connection between economics and psychology. Especially, it examines human irrationality. One of the topics of behavioural economics is an ownership. It deals with a relationship between the ownership and the price. The first part of the thesis describes the theory of behavioural economics. It introduces history, present and the important personalities of this field to the reader. Further it deals with the persons that contributed with their knowledge about the connection of psychology and economics. The second part describes an experiment which is done to verify the theoretical knowledge. The experiment examines how influential the ownership is towards the price (for a consumer). The students of the Faculty of Economics in our University answer the questionnaire and the results of the experiment are explained at the end of the thesis.
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English