Systém zdaňování ve vybraných zemích Evropské unie s důrazem na daň z příjmů fyzických osob
Loading...
Downloads
3
Date issued
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Vysoká škola báňská - Technická univerzita Ostrava
Location
Signature
Abstract
The thesis "System of Taxation in Selected Countries of the European Union with Emphasis on Personal Income Tax" deals with the comparison of tax systems in the Czech Republic, the Slovak Republic and the Republic of Lithuania with emphasis on income tax of natural persons. The theoretical part characterizes and describes tax systems in selected countries of the European Union, with emphasis on income tax of natural persons from dependent activity. The practical part is focused on the calculations of the progressivity of the average tax rate and the efficiency of the tax rate. It contains a comparison of the results in tables and charts, and a proposal to change the system of taxing income of natural persons from dependent activity in the Czech Republic.
Description
Subject(s)
Tax system, progressive of average tax rate, efficiency of tax rate, equal tax rate, natural person, selected countries of the European Union.