Daňové zatížení fyzických osob osobní důchodovou daní ve vybraných zemích Evropské unie

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Strnadová, Marie

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Vysoká škola báňská - Technická univerzita Ostrava

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Abstract

The thesis entitled „Tax Burden of Natural Persons with Personal Income Tax in the Selected European Union Countries“ analyses the personal income tax in the Czech Republic, Slovak Republic and Polish Republic with the aid of calculations and graphical representations. It deals with the comparison of values of net incomes to the shares of gross incomes, the comparison of the values of tax burden of employees and also with the comparison of tax progressivity in particular countries.

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Import 22/07/2015

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Personal income tax, gross income, social insurance, net income, tax burden, effective tax rate, tax progressivity.

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