Legalizace prostituce a její dopad na veřejné rozpočty

Abstract

This Master thesis is looking into estimating the net income flowing from prostitution to public budgets, including proposed possible taxation of prostitutes. In the beginning the prostitution was defined as a part of shadow economy. The share of prostitution on shadow economy is difficult to estimate, so official estimate numbers are used. It is followed by a comparison of legislation of various states. The last chapter of the thesis is concerned with determining the estimate of the net income to the public budget. Impact on public budget was modified by annual inflation for better comparison with the previous years. Thesis also aimed to estimate income from the local fees, administrative fees, income from taxes on immovable assets and finally income from taxes on personal income and taxes on corporate income.