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National Repository of Grey Literature 2 records found  Search took 0.02 seconds. 
Development the tax wedge specifically on tax burden on labour in the Member States in the European Union.
 Neumannová, Petra ; Tepperová, Jana (advisor) ; Peroutka, Vojtěch (referee)
The thesis deals with the tax wedge specifically on tax burden on labour in the Member States in the European Union. The issue is described in the theoretical part in the first chapter, the practical part is introduced in the second and the third chapter. The aim of the thesis is to analyze the development the basic micro and macro indicators of tax wedge specifically on tax burden on labour. The analysis including graphs is describe from the beginning of the millennium. The Member States are divided into groups according to measured data in the second part and to the data connection to the European Union in the third part. This classification is done for easier to understand and more meaningful value. All analysis illustrate that the highest tax burden is in Belgium and Denmark, lowest in Bulgaria.
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Comparison of the tax burden on labor costs in the Czech Republic and in the European Union and its influence on the extent of employment in the years 2005-2013
 Zedková, Daniela ; Vostrovská, Zdenka (advisor) ; Štípek, Vladimír (referee)
This bachelor thesis deals with the comparison and development of the tax burden on labor costs in the European Union countries, with subsequent evaluation of the tax burden on income of individuals in the Czech Republic, especially in the years 2005-2013. The thesis also evaluates the effect of the tax burden on the cost of labor unemployment rate in the European Union in the period mentioned above. Using the implicit tax rate on labor, there is an international comparison of the tax burden on the income of the individual countries of the European Union and subsequently the position of the tax burden on labor costs in the Czech Republic is evaluated, there was found out a significantly highly above average tax burden in comparison with the European Union countries. In the next section is examined the influence of the tax burden of labor costs on the unemployment range, where is a significant relationship observed among them, but with due regard to other factors affecting the unemployment rate
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