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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Individual income tax and its redistributive impacts
 Kavková, Petra ; Klazar, Stanislav (advisor) ; Maaytová, Alena (referee)
This thesis analyzes the redistributive impact of the individual income tax over the time. The aim is to analyze and compare the tax burden on taxpayers and the degree of progressivity from 2000 to 2010. During those ten years, several significant changes, regarding the components of individual income tax, had occurred. In particular, there was transition from the standard deduction from the tax base to the tax credits in 2005 and 2005, and then in 2008 a change in the tax base as so-called super-gross wage, the introduction of linear 15% tax rate and in the case of the social insurance to the introduction of the maximum assessment base for employees. In this thesis the requirements for personal income tax are described at first, with focus on equity and related redistribution and measurements of the tax progressivity. The second part of this thesis describes the various structural elements of the personal income tax and their changes in individual years. The final section contains both analysis of the impact of these changes on the average tax rate for individual taxpayers and the degree of progressivity and then comparison of the average tax rate and the degree of progressivity in these ten years.
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An impact of individual income tax law changes from the year 2007 to 2008 on the income of population
 Kavková, Petra ; Weberová, Jana (advisor) ; Weberová, Jana (referee)
This thesis is aimed at changes of individual income taxation between years 2007 and 2008. The aim is to analyse the incidence of these changes on various taxpayers groups and their households. In the year 2008 the tax revision came into operation. In the case of individual income tax it was primarily the introducing of linear 15% tax rate, which is related with introducing of so-called super gross wage. At first I describe individual income taxation in both mentioned years. In the second part of the thesis I show on model exercises, how this changes had influenced the tax liability and net income of various groups of taxpayers. In conclusion I investigate relative impact of these changes and I'm comparing the tax liability of employees and entrepreneurs.
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