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Income tax in the United States of America
Dragomirecký, Erik ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of this bachelor thesis is an analysis of the United States' tax system. The main attention is concentrated on direct taxes, especially on the federal and state level, where they are collected. The thesis is aiming to give the reader a complex view of the options of the tax determination in chosen federal republic, in which each state has relatively big autonomy. There are three chosen states in this work, on which are shown distinctions in the tax system. As a whole, the tax system can be determined as very sophisticated. The mentioned data are valid for the tax year 2012 unless otherwise stated.
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Development of personal income tax in Russia
Rusanova, Irina ; Klazar, Stanislav (advisor) ; Dugová, Alena (referee)
The main objective of this thesis is to describe the evolution of personal income tax in Russia over the past ninety years. In this work are marked by major changes in personal income tax. In writing the work was devoted attention to the legislation of the Russian Federation on the development of macroeconomic indicators of the state and the impact of political changes in Russia's tax system.
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Analysis of the tax system in Russia
Kazakova, Yulia ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
The work focuses on the current tax system of the Russian Federation. It reveals the analysis of russian tax system development. The work is divided into three chapters. The first chapter provides a brief historical overview of taxes in Russia (pre-revolutionary period, the USSR and the formation of a modern tax system in Russia). The content of the second chapter, the main principles of Russia's tax system and a description of selected taxes, their nature and functions, legislation on taxes and fees (especially Tax Code of the Russian Federation). The third part identifies the most significant problem areas of Russia's tax system as well as provides some ways for their solution.
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