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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Vstupní data jako determinant výsledků měření daňové progresivity
 Opluštilová, Monika
Opluštilová, M. How the measurement of tax progressivity is determined by input data. Diploma thesis. Brno: Mendel University, 2018. The diploma thesis deals with the influence of input data on the final values of the measurement of tax progressivity. For the calculation of the Gini coefficient and other selected indicators for 2015 are used data from Household Budget Survey and the Statistics on Income and Living Conditions (EU-SILC), which are published by the Czech Statistical Office. It was also examined the impact of equivalence scales on the Gini coefficient before taxation and after taxation, as well as the impact of the change in the quantile distribution of income from deciles to quintiles, which occurred in 2016 in Household Budget Survey. The results of the thesis show the significant impact of the chosen survey and the quantile distribution of income. On the other hand, it shows the negligible impact of equivalence scales.
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The Impact of Excise Duty on Tobaco Products to Consumers in the Czech Republic
 KADLECOVÁ, Kateřina
This bachelor thesis aims to compute and then compare the effective tax rate on tobacco products and to determine the impact of the tax rate on taxpayers of various income groups. Finding effective tax rate and the impact it is done for the years 2009 to 2014 using data from the household budget statistics. Progressivity index is checked by Kakwani´s method which is based on comparing curves tax concentration curves and income concentration, Lorenz curve. The second method, the effective tax rate, which are used for two different tax bases, the spending on tobacco and net income. The comparison analysis is a regressive impact of the tax on tobacco products into ten income groups. Tax more falls on taxpayers with lower incomes. Results at the effective rate is the basis for spending on tobacco were different from other results. According to verbal assessment progressivity index is mostly proportional impact in all years except 2012, which is slightly regressive. To analyze the impact of taxes on tobacco products would not recommend using the method of effective tax rates, which are used as the denominator in the tax base expenditure on tobacco.
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