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Personal income tax and its redistributive impacts - time analysis
Burdová, Markéta ; Klazar, Stanislav (advisor) ; Doležalová, Ivana (referee)
The thesis analyses a redistributive impacts of a personal income tax. Its aim is to find the main tax changes that influence the most an effective tax rate and a tax progressivity from 1993 to 2011. Since 1993 until present day has gone the personal income tax trough many changes, what has affected an income redistribution. The most important changes happened in 2005 and 2006 and also changes in 2008 when came into charge a super-gross wage and linear tax rate. The first part of the thesis describes particular structural element of the tax and tax changes in years 1993-2011. The second part treats the income redistribution, tax equity and describes the tools that measures the tax progressivity. The last part contains an analysis of four model situations with effective tax rate and tax progressivity index.
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Attitude of the Public to the Application of the Social Solidarity Principle in the Czech Republic
POTŮČKOVÁ, Barbora
The aim of the thesis was to find out the view of common Czech Republic population on the principle of social and intergenerational solidarity implementation into the society and to find out the rate of confidence of citizens in the state social system. In the theoretical part of my thesis I deal with the principle of the social solidarity, the history of development of the social policy, the social security system and the care about the social security system. I focus on social solidarity target groups and the way of the social security funding, too. My research work is based on the technique of the questionnaire which was performed by questionning in the region of {\clqq} Vysočina land`` via e-mail. I think that I accomplished the stated targets and both hypotheses were proved. Results of the research work are that Czech citizens prove great deal of the social feeling. Conclusions resulted from the research work may serve as warning on the common social tuning and as an indicator of dearth in the social system which would be suitable to solve as the first one.
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Flat tax and its impact on redistribution of income in Czech republic
Chládek, Jan ; Klazar, Stanislav (advisor) ; Eisenwort, Lukáš (referee)
This thesis discuss the phenomenon in income taxes during last decade - the flat tax. The paper analyzes historical development of income taxes and ideas of flat tax, how it worked in history and how economists elaborated different proposals of flat tax in 20th century. The main accent has concept of american economists Robert Hall and Alvin Rabushka, which is well-developed and which was the lodestar of czech tax reform in 2008. Thesis consists of analysis of their theoretical model, its effects and consequences. The comparison of czech implementation with original concept follows on some model examples of czech taxpayers. That illustrates how the implementation worked out.
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Redistribution aspects of taxes and social insurance in the Czech Republic
Těhlová, Jana ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
This thesis is focused on redistribution of wealth in the Czech Republic. It explains the role of public finance and state budget as the main instruments of redistribution. The thesis indicates the factors that affect the degree of redistribution in the Czech society. Key factors for redistribution are the tax system and social and health insurance. The purpose of this work is to confirm or disprove the hypothesis that in the Czech Republic there is no equal redistribution of household income. Verification of this hypothesis is made on the basis of data from household budget statistics that are published on the Czech Statistical Office web site.
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Redistributing aspects of public finance (CZ and SK)
Karasová, Veronika ; Klazar, Stanislav (advisor) ; Klazar, Stanislav (referee)
This bachelor thesis is focused on the issue of redistributing of public finance. The attention is paid especially on the state social expenditures, which are allowed from the state budget to various types of households. The households are divided into ten deciles according to their income- from the lowest to highest. The data used for comparison were taken from the statistics of the Czech republic and Slovakia in the year 2007. The main goal of my bachelor thesis is to examine redistribution of state social benefits and other transfers in the Czech republic and Slovakia.
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Efektivnost přerozdělování daní v ČR
Pavlíčková, Veronika ; Klazar, Stanislav (advisor)
Práce popisuje a hodnotí systém přerozdělování daní v České republice od roku 2001 do současnosti. Problém přerozdělování daní je zkoumán z hlediska velikostní kategorie obce a dalších zákonných kritérií. Důležitou součástí je analýza odpovědí představitelů obcí na otázky, týkající se přípravy nového zákona o rozpočtovém určení daní, který by měl vstoupit v platnost v roce 2010. Zástupci obcí byli osloveni prostřednictvím emailových dotazníků.
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