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Comparison of the tax burden of employees in the Czech Republic and in Austria
Krčmářová, Simona ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
This master´s thesis compares a taxation of employment in the Czech Republic and in Austria. The effective tax rate and the effective rate of the total burden employee analyzes the tax burden on emplyee for various types of taxpayers. The next chapter examines the interval progressivity of taxes in both states and it evaluates, for which taxpayers a degree of progressivity of the income tax is the most sensitive. Lorenz curve before and after taxation in the last chapter shows the distribution of income between employees and the impact of taxation in order to redistribute the income in society. Coefficients compiled from the Lorenz curve for the Czech Republic and Austria quantify the degree of income redistribution through a progressive income tax.
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Effective taxation of labour in the Czech republic and Slovakia
Kohoutová, Kateřina ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
The aim of this thesis is to compare effective income tax rate in Czech and Slovak republic. After introduction follows chapter which describes the tax systems in both countries with focus on personal income tax and social insurance. The third chapter defines indicators of effective labour taxation which are used for international comparison. Chapter four is comparing effective labour taxation in Czech and Slovak republic based on indicators defined in previous chapter. The fifth chapter is analysing inequality of income distribution and influence of income tax on redistribution. The progressivity of personal income tax in Czech and Slovak republic is measured by interval and global progressivity method. The conclusion is summarizing the outcomes of the thesis and suggests improvements for Czech tax system.
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Factors of progressivity of personal income tax
Kočíbová, Barbora ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
Study focuses on the influence of deductions and credits on progressivity of the personal income tax in the Czech Republic. The study is based on tax statistics, which collects information from filed tax returns. Progressive influence of selected elements of tax technique is assessed through effective tax rate, Lorenz curve and Gini coefficient. Examined period is mostly year 2013, because it contains the newest published data. The results from year 2013 are compared to the results from year 2009 in order to construe some values and to compare changes over time. Study also contains general treatise about tax progressivity and about personal income tax construction in Czech Republic. Marginally is mentioned also historical development of some design elements of this tax. In this part of the study are especially used legislative documents and their expository materials.
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Zatížení obyvatel při změnách sazeb daně z přidané hodnoty
Hudcová, Dagmar
This thesis focuses on tax incidence of selected products falling into the reduced VAT rate. This thesis analyzes the impact of changes of the reduced VAT rate on the consumer. It identifies the possible factors influencing the tax transfer and the tax impact and effects arising from it. The analysis focuses on reduced VAT rate in 2012, where there was an increase by four percentage points and on reduced VAT rate in 2013, where the rate was increased again by one percentage point. To determine the percentage impact of the change of reduced VAT rates, the average prices of food from the Czech Statistical Office are used in both cases. Finally the thesis gives recommendations on tax policy in the field of the reduced VAT rate.
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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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Redistribution aspects of Public finance
Plevková, Dana ; Klazar, Stanislav (advisor) ; Teklý, Lukáš (referee)
This diploma thesis deals with the problematics of redistribution of public finance. The factors interfering in the process of redistribution are described here. The attention is paid to equality of redistribution of incomes within the group of monitored households. Since the level of redistribution is influenced by different factors, their analyses are carried out here. The levels of incomes redistribution inequality here are measured in monitored Czech hoseholds in the years 2005 until 2007. Calculations comprise analyses of individual types of incomes and items which influence equality of redistribution. A part of conclusion consists of comparison of the results from the mentioned statistics with the data published by OECD. The main aim of the thesis is confirmation or negation of the following hypothesis: "Tax system and social security system markedly influences redistribution of incomes in Czech households.".
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