| dc.contributor.advisor | Lisztwanová, Karolina | |
| dc.contributor.author | Liu, Jingyuan | |
| dc.date.accessioned | 2019-09-26T07:33:57Z | |
| dc.date.available | 2019-09-26T07:33:57Z | |
| dc.date.issued | 2019 | |
| dc.identifier.other | OSD002 | |
| dc.identifier.uri | http://hdl.handle.net/10084/138599 | |
| dc.description.abstract | The aim of this thesis is to compare personal income tax on selected types of taxpayers in selected countries with a focus on income based on personal income tax legislation in Thailand, Vietnam, Laos, Cambodia, Philippines, Malaysia, Singapore, Hong Kong, India, and Indonesia. The first part will focus on the characteristics of personal income tax. This chapter will also describe social security contributions and define the tax burden indicators for international comparison. The second part will be devoted to the description of legislative adjustments of personal income tax in individual selected countries, which will then be compared. The third part will focus on the analysis and comparison of the tax burden of selected types of taxpayers in selected countries. | en |
| dc.description.abstract | The aim of this thesis is to compare personal income tax on selected types of taxpayers in selected countries with a focus on income based on personal income tax legislation in Thailand, Vietnam, Laos, Cambodia, Philippines, Malaysia, Singapore, Hong Kong, India, and Indonesia. The first part will focus on the characteristics of personal income tax. This chapter will also describe social security contributions and define the tax burden indicators for international comparison. The second part will be devoted to the description of legislative adjustments of personal income tax in individual selected countries, which will then be compared. The third part will focus on the analysis and comparison of the tax burden of selected types of taxpayers in selected countries. | cs |
| dc.format.extent | 1746863 bytes | |
| dc.format.mimetype | application/pdf | |
| dc.language.iso | en | |
| dc.publisher | Vysoká škola báňská - Technická univerzita Ostrava | cs |
| dc.subject | personal income tax
basic information on personal income tax
tax liability
tax burden
social security | en |
| dc.subject | personal income tax
basic information on personal income tax
tax liability
tax burden
social security | cs |
| dc.title | Comparison of the Personal Income Tax in Selected Countries | en |
| dc.title.alternative | Komparace osobní důchodové daně ve vybraných zemích | cs |
| dc.type | Diplomová práce | cs |
| dc.contributor.referee | Krzikallová, Kateřina | |
| dc.date.accepted | 2019-08-28 | |
| dc.thesis.degree-name | Ing. | |
| dc.thesis.degree-level | Magisterský studijní program | cs |
| dc.thesis.degree-grantor | Vysoká škola báňská - Technická univerzita Ostrava. Ekonomická fakulta | cs |
| dc.description.department | 154 - Katedra financí | cs |
| dc.thesis.degree-program | Hospodářská politika a správa | cs |
| dc.thesis.degree-branch | Finance | cs |
| dc.description.result | dobře | cs |
| dc.identifier.sender | S2751 | |
| dc.identifier.thesis | LIU0015_EKF_N6202_6202T010_2019 | |
| dc.rights.access | openAccess | |