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Tax progresivity of health insurance revenues in the CZ
Staňová, Jana ; Bryndová, Lucie (advisor) ; Šlegerová, Lenka (referee)
This work deals with the analysis of the tax progressivity of public health insurance revenues in the Czech Republic. The key role in its determination is played by the application of the minimum and maximum assessment base. Scientific works that dealt with this issue within the Czech Republic in the past examined the impact of health insurance contributions on the individuals. Our thesis investigates impact of health insurance contributions on groups of individuals and households in which income inequality occurs. For the purposes of this analysis, we used data from the sample survey called European Union Statistics on Income and Living Conditions conducted by the Czech Statistical Office. Measures of the tax progressivity used in the thesis are the Lorenz and concentration curve, the Gini and concentration index and the Kakwani index. The results show a slightly regressive impact of the minimum assessment base within all working persons and predominantly proportional taxation within the entire households of these persons.
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Development of the tax burden on individual tax payers of personal income tax
NOVOTNÁ, Radka
This master thesis deals personal income tax, its developments in the year 2007-2017. The thesis follows the development of personal income tax on change of tax burden of model taxpayers in the monitored period. To achieve the main goal of this thesis, the basic concepts of tax theory, the structure of personal income tax and its legislation´s adjustment are mentioned in the theoretical part. And also the possibilities of assessing the individual tax burden of this tax. In the practical part the model income of employee and self-employed, are adjusted to the tax base, including the calculation of the tax from this basis. In addition, the thesis examines the burden of taxpayers through and effective tax rate and methods of measurement progressivity by using the rate of tax progressivity. The conclusion summarizes the results and reasons for differences in the tax burden of employee and self-employed persons in the monitored period 2007-2017. It also evaluates the results of tax progressive analysis in 2007,2012 and 2017.
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The Role of Income Tax Progressivity in GDP Smoothening: Empirical Analysis
Žofák, Pavel ; Baxa, Jaromír (advisor) ; Cahlík, Tomáš (referee)
This thesis studies the relationship of income tax progressivity and output volatility. Using our dataset of 31 OECD countries and Bayesian model averaging (BMA) approach to address the model uncertainty issue, we find positive evidence that higher income tax progressivity leads to lower output volatility. This effect is robust to different prior specifications in BMA and to different tax progressivity measures, including our newly constructed measure which is based on the slope of the average tax curve. We also find a strong effect of tax progressivity on the consumption volatility and the volatility of hours worked which we see as the main channels for the reducing effect of tax progressivity on output volatility.
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The impact of tax on personal income tax to a select group of taxpayers
BODEŠÍNSKÁ, Tereza
The thesis is focused on the analysis of the impact of income tax on individuals selected group of taxpayers. The aim is to evaluate the tax burden of taxpayers and tax progressivity of the income tax of individuals. The impact of the tax is measured at sixteen model situations, which have two main variables. The first variable is the amount of income the taxpayer. For the thesis are chosen four different level of monthly gross wages of the taxpayer. The second variable is the social situation of the household in which the taxpayer breadwinner. For this variable also identifies four different scenarios. Both variables are in different model situa-tions present in combination. Progressivity of the income tax is measured by the index of tax progressivity. This index reflects the progression of the tax in a particular point. The key finding from the work suggests that the impact of taxes on taxpayers is different ac-cording to the amount of the taxpayer's income. Level of income is a main element influencing the impact of taxes on the taxpayer. Burden of taxpayers with higher incomes are dispro-portionately higher than the burden of taxpayers with lower incomes. This is primarily due tax progressivity. When assessing the tax progressivity this phenomenon was confirmed. The results of the cal-culations of tax progressivity implies that the tax progressivity is much higher for taxpayers with lower incomes. At the level of the average income is low and gradually increase the amount of income also increases. Progressivity of the income tax was at work compared with progressivity in the groundbreaking years 2007 and 2012.
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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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The influence of income taxeson the inequality rate in the Czech Republic
Chvojková, Tereza ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
The goal of this thesis is to analyse the influence of income taxeson the inequality rate in the Czech Republic. The incometaxes in this paper include the person income tax, the health insuranceand the social security insurance. In the relevant period a significant change in the system of income tax was implemented. While the year 2007 was the last year when tax brackets, i.e. the concept of the progressive tax system, were used, since 2008 we encounter the so-called flat tax where the rate is set at 15%, i.e. the linear tax system. The first chapter of this paper looks into the possibilities of analysing the tax progressiveness in general. The presentation of the methods proceeds from the simplest to the more complicated ones. The second part sums up the results of several foregoing researches in this field. The third chapter deals with an analysis of gross monetary income of households and their tax burden. This analysis and the one carried out in the fourth chapter are based on data provided by the Czech Statistical Office. The fourth chapter of this thesis studies the development of tax progressivity in the relevant period. For this analysis four methods were chosen: the Lorenz 5 curve and the Gini coefficient,the Musgrave-Thin index, the Kakwani index and the Robin Hood index. From the results reached by these indexes can be concluded that the level of income tax progressivity in the Czech Republic is low.
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Analysis of the progressivity of the personal income tax
Smetanová, Linda ; Klazar, Stanislav (advisor) ; Kučerová, Zuzana (referee)
The goal of this diploma thesis is to analyze the evolution of the tax progressivity of the personal income tax in the Czech Republic in 1993-2010. The first part focuses on the interpretation of personal income tax and definition of terms such as a taxpayer, a tax subject, a creation and a modification of a tax base, rates and options for tax liability adjustments. The second part deals with methods for measuring tax progressivity with key focus on global indicators. In the third part the analysis itself is carried out. I measure the tax progressivity of the personal income tax by selected indicators (the Musgrave-Thin index and the Kakwani index). The Household Budget Statistics published annually by the Czech Statistical Office serves as input data. According to the results of this paper, tax progressivity of the personal income tax in the Czech Republic is low, but with increasing tendency.
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