Daňové systémy Vietnamské socialistické republiky a České republiky

Abstract

Nguyen, Thi Hoa. Tax Systems of the Socialist Republic of Vietnam and the Czech Republic. VŠB-TU Ostrava, EKF, 2014. Supervisor: prof. Ing. Jan Široký, CSc., Diploma thesis. The main goal of this thesis is to provide the reader with primary information on the tax system of Vietnam and demonstrate specific tax characteristics of the system. The second chapter deals with political and economic development in Vietnam. It focuses on the impact of the Asian currency and financial crisis on the economies of Southeast Asia and clarifies the current political and economic position of Vietnam in the region. The third chapter provides a description of the tax system in Vietnam. This chapter introduces reforms in the tax system of Vietnam. It presents the overall structure of the tax system and eventually the tax burden through tax quota is evaluated both theoretically and practically. The fourth chapter is the main part of the thesis. Firstly, it compares and evaluates tax systems of Vietnam and the Czech Republic and then determines the tax burden on a taxpayer of Vietnam and the Czech Republic with an average wage, in particular through indicators of progressivity in tax liability and effective tax rates.