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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Comparison of stability and predictability of tax systems in the Czech republic and Ireland
 Fortuník, Jan ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
The aim of this bachelor thesis is to find out whether the Czech tax system is way less stable and less predictable than a tax system of a western European country, particularly Ireland. This is done by comparing the number of changes that took place in the tax systems of these two countries during years 2004 to 2014 and the amount of time available for tax payers to adapt to those changes. Three taxes were chosen for the purpose of this analysis: personal income tax, corporate income tax and value added tax. The result show that the Czech tax system is less stable and predictable than the Irish tax system, but the difference between these two tax systems is not as significant as assumed.
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