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The Flat Tax Application in The Czech Republic in Relation to Tax Revenues of State Budget
BŘEHOVSKÝ, Miroslav
This work deals with problems of flat tax, especially problems of personal income tax. The introduction is focused on Czech tax reform´s characterization, especially on reasons of this reform and on expected benefits. Subsequently there are mentioned and analyzed principles of a good tax system and of course there are mentioned the key principles of the flat tax. The practical part of this work deals with the flat tax´s impact on the state budged - could flat tax decrease income to state budget and consequently increase the public debt? In summary are recapitulated all facts about Czech flat tax. Follow there is evaluation of this reform {--} if flat tax encourage economic growth and if flat tax simplifies the tax system, if is Czech reform successful and reform´s advantages and disadvantages.
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Transition of income taxation to taxation of consumption in the Czech Republic
Ruttnerová, Olga ; Petrášek, František (advisor) ; Šindel, Jaromír (referee)
Historically in the area of tax regimes an increased attention was focused on income tax. However, recent trends in theory and day-to-day practice suggest a worlwide shift toward taxation of consumption. It is generally assumed that collection of taxes through consumer tax is more efficient than through income tax burden. This document analyzes factors of consumer and income taxes in the Czech Republic since 1993 and assesses risk and benefits associated with transition between both taxes.
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