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Design criteria of tax burden
 Plocková, Monika ; Klazar, Stanislav (advisor) ; Maaytová, Alena (referee)
Bachelor thesis deals with sense of taxes in today's world and focuses especially on tax burden measurement and comparability of tax systems in OECD and EU member states. Emphasis is placed on economic analysis made on topic "level of tax burden in international comparison" and on their enunciation capability verification. This work is divided into five chapters dealing with the historical development of attitudes towards tax rate, indicators of the overall tax burden indicators, using microdata, and the relationship between tax revenues and government spending. International comparison has been made in the final chapter.
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