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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Comparison of the tax burden of employees in the Czech Republic and in Sweden
 Štáhl, Jiří ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
The purpose of this master thesis is comparison of the tax burden of Czech a Swedish employees. The first part describes tax systems of both analyzed states focusing on the taxation of income from employment according to the 2016 legislation in order to successfully perform the calculations in the following sections. The second, practical part is dedicated to the comparison of selected indicators. It consists of two parts. The first is focused on the calculation of average effective tax rate for various income groups and various types of taxpayers. The next part compares values of redistribution indicators, which are interval and global progressivity indicators (Lorenz curve, Gini coefficient). The final section is devoted to the comparison of conclusions of this thesis with conclusions of thesis with similar subject, that have been successfully defended.
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Effective taxation of labour in the Czech republic and Slovakia
 Kohoutová, Kateřina ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
The aim of this thesis is to compare effective income tax rate in Czech and Slovak republic. After introduction follows chapter which describes the tax systems in both countries with focus on personal income tax and social insurance. The third chapter defines indicators of effective labour taxation which are used for international comparison. Chapter four is comparing effective labour taxation in Czech and Slovak republic based on indicators defined in previous chapter. The fifth chapter is analysing inequality of income distribution and influence of income tax on redistribution. The progressivity of personal income tax in Czech and Slovak republic is measured by interval and global progressivity method. The conclusion is summarizing the outcomes of the thesis and suggests improvements for Czech tax system.
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