Aplikace vybraných exaktních metod při vyhodnocení rozdílů u osobní důchodové daně v České republice a v Singapuru
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Vysoká škola báňská - Technická univerzita Ostrava
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Thesis „Application of Selected Exact Methods in Evaluation of Differences of Personal Income Tax in the Czech Republic and Singapore“ focuses on evaluation of differences in compilation of personal income tax in the Czech Republic and Singapore. The first part deals with the characteristics of the tax system in the Czech Republic, the second part defines the personal income tax in Singapore. In the third final part, the theory defined in the previous parts is applied to determine different variants of the income tax for individual countries. These tax variants were subsequently evaluated and compared based on multiple-criteria decision analysis.
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Personal income tax, taxable income, chargeable income, deductions, tax rebates, multiple-criteria decision analysis