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Redistributive aspects of tax reform in 2008
Vorlíková, Ivana ; Klazar, Stanislav (advisor) ; Klazar, Stanislav (referee)
This bachelor thesis is focused on the tax reform of year 2008. The tax reform in 2008 has brought many changes, and my goal is to not only characterize these changes, but also show the effects of this reform on the state budget. The theoretical part is focused on the revenue side of public funds. The income tax and the views on the tax system in the Czech Republic are mainly reported here. In the practical part the tax reform of 2008 is presented in further detail, in particular changes in each type of the taxes. This thesis analyzes the impact of the tax reform on the state budget, the development of revenue in years 2007 and 2008 and their comparison.

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