Home > Search Results: Smetanová, Linda
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Analysis of the progressivity of the personal income tax
 Smetanová, Linda ; Klazar, Stanislav (advisor) ; Kučerová, Zuzana (referee)
The goal of this diploma thesis is to analyze the evolution of the tax progressivity of the personal income tax in the Czech Republic in 1993-2010. The first part focuses on the interpretation of personal income tax and definition of terms such as a taxpayer, a tax subject, a creation and a modification of a tax base, rates and options for tax liability adjustments. The second part deals with methods for measuring tax progressivity with key focus on global indicators. In the third part the analysis itself is carried out. I measure the tax progressivity of the personal income tax by selected indicators (the Musgrave-Thin index and the Kakwani index). The Household Budget Statistics published annually by the Czech Statistical Office serves as input data. According to the results of this paper, tax progressivity of the personal income tax in the Czech Republic is low, but with increasing tendency.
Detailed record
Life insurance and reform of pension system
 Smetanová, Linda ; Daňhel, Jaroslav (advisor)
This diploma work is concerned with the analysis of life insurance. In addition to this it also touches upon retirement insurance in the Czech Republic as a possible tool of maintaining a financially secure standard of living in the old age in connection to the current reform of the pension system. What is paid attention to in the analysis is the pension system itself and also the demographic progress as the main cause of the insufficiency of the present-day pension system. Next, there follows an analysis of the proposals and the conclusive verison of the pension reform as well as of the way in which it will affect the life insurance market in our country. The final part of the work deals with the products of life and pension insurance and offers a comparison between these. The goal of this work is to clarify the the pension system itself and the pension reform, to point out the necessity of individual ex-ante savings and last but not least to bring in the possible products available on the market.
Detailed record

See also: similar author names
2 Smetanová, Lenka
1 Smetanová, Lenka,
1 Smetanová, Libuše
4 Smetanová, Lucie
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