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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
The Influence of Single Tax Rate on Efficiency and Equity
 Kalašová, Hana ; Musil, Martin (advisor) ; Peková, Jitka (referee)
This thesis studies the problem of efficiency and equity in the area tax on personal income. The theoretical part describes the basic definitions related to this topic and the given problem. The practical part of the thesis analyses in details the single tax on personal income in terms of its influence and impact on efficiency and equity in comparison with progressive tax.
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The Income Taxation of Individuals in The Czech Republic and Slovakia
 JÁNOVÁ, Veronika
The aim of thesis was to evaluate aspects of a single rate personal income tax in the Czech Republic in comparison with the experience of Slovakia. The work is focused on the method of calculating the personal income tax and what effect it had on the amendment of the Income Tax Act of 2007. In the theoretical part of thesis is to present the issue of taxes in the Czech Republic. Recovery of available literature and Internet resources listed in the literature. In drawing up the practical part of the work I was based on theoretical knowledge referred to in literature research. As entrepreneurs, as natural persons, not under the Act to publish information about the company and do not like to provide sensitive information to foreign persons, in the example is based on modified date not listed companies, on which calculations were made. First is an example of calculated rolling force for progressive manner as the income accruing to the tax year 2007, before the amendment of the Income Tax Act No. 261/2007 Coll .. Later on the same example applies the uniform rate of income tax imposed FOR amendment of the Income Tax Act No. 261/2007 Coll .. These two calculations are described and evaluated. At the end of the work are summarized evidence to which I have in my thesis and was compared with experience in Slovakia.
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