National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Daňové zatížení práce a jeho vliv na ekonomiku
Jakobová, Markéta
Jakobová, M., Labour Taxation and its Impact on the Economy. Master thesis. Brno: Mendel University, 2019. This master thesis deals with labour taxation and its impact on the economy. It contains comparisons of labour taxation in the Czech Republic and the European Union with relation to various tax indicators. The EU countries are divided into several groups containing similar labour tax characteristics with the use of cluster analytics. The labour tax impact on the economy is considered regarding its effect on GDP growth and unemployment rate by using panel regression analysis; the results are discussed. The recommendations suitable for CR are stated in the discussion.
Vliv interakce daňového a dávkového systému na nabídkovou stranu trhu práce
Homolová, Pavlína
Mutual interaction of wage taxation, social security contributions and social benefits influences a motivation to work. Insufficient linkage of these elements causes that some people are not interested in increasing work effort. With increasing labour supply and gross income they lose a claim to some social benefits and it causes slump in their net income. This dissertation shows the components of tax and benefit systems that have a negativ impact on motivation to work of model households. The thesis discusses an efficiency of changes in these systems that occured in monitored years. The highest attention was paid to finding the reasons for the fall into the poverty trap. The analysis used the model of marginal effective tax rates.
Vliv nominální sazby daně z příjmů fyzických osob na progresi efektivního zdanění příjmů fyzických osob v zemích Evropské unie
Váňová, Petra
The thesis deals with influence of different types of nominal rate of personal income tax on the progressivity of effective taxation of different types of taxpayers in the member states of the European Union. The thesis is conceived for the year 2012. The first part of the thesis presents views of the economists on the progressivity of taxation. Next part contains a summary of scholarly literature that deals with effective taxation, tax progressivity and influence of individual elements of a personal income tax system on the effective taxation. The own work deals at first with research of effective taxation and progressivity of effective taxation in selected individual states of the European Union, which are: the Republic of Bulgaria, the Czech Republic, the Republic of Latvia, the Republic of Poland and the Republic of Austria. This part describes how individual elements of the personal income tax system affect effective taxation and its progressivity. Second part of the own work is focused on comparison of the effective taxation and its progressivity across the selected countries.

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