Comparison of the Personal Income Tax in Selected Countries

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dc.contributor.advisorLisztwanová, Karolina
dc.contributor.authorLiu, Jingyuan
dc.contributor.refereeKrzikallová, Kateřina
dc.date.accepted2019-08-28
dc.date.accessioned2019-09-26T07:33:57Z
dc.date.available2019-09-26T07:33:57Z
dc.date.issued2019
dc.description.abstractThe aim of this thesis is to compare personal income tax on selected types of taxpayers in selected countries with a focus on income based on personal income tax legislation in Thailand, Vietnam, Laos, Cambodia, Philippines, Malaysia, Singapore, Hong Kong, India, and Indonesia. The first part will focus on the characteristics of personal income tax. This chapter will also describe social security contributions and define the tax burden indicators for international comparison. The second part will be devoted to the description of legislative adjustments of personal income tax in individual selected countries, which will then be compared. The third part will focus on the analysis and comparison of the tax burden of selected types of taxpayers in selected countries.en
dc.description.abstractThe aim of this thesis is to compare personal income tax on selected types of taxpayers in selected countries with a focus on income based on personal income tax legislation in Thailand, Vietnam, Laos, Cambodia, Philippines, Malaysia, Singapore, Hong Kong, India, and Indonesia. The first part will focus on the characteristics of personal income tax. This chapter will also describe social security contributions and define the tax burden indicators for international comparison. The second part will be devoted to the description of legislative adjustments of personal income tax in individual selected countries, which will then be compared. The third part will focus on the analysis and comparison of the tax burden of selected types of taxpayers in selected countries.cs
dc.description.department154 - Katedra financícs
dc.description.resultdobřecs
dc.format.extent1746863 bytes
dc.format.mimetypeapplication/pdf
dc.identifier.otherOSD002
dc.identifier.senderS2751
dc.identifier.thesisLIU0015_EKF_N6202_6202T010_2019
dc.identifier.urihttp://hdl.handle.net/10084/138599
dc.language.isoen
dc.publisherVysoká škola báňská - Technická univerzita Ostravacs
dc.rights.accessopenAccess
dc.subjectpersonal income tax basic information on personal income tax tax liability tax burden social securityen
dc.subjectpersonal income tax basic information on personal income tax tax liability tax burden social securitycs
dc.thesis.degree-branchFinancecs
dc.thesis.degree-grantorVysoká škola báňská - Technická univerzita Ostrava. Ekonomická fakultacs
dc.thesis.degree-levelMagisterský studijní programcs
dc.thesis.degree-nameIng.
dc.thesis.degree-programHospodářská politika a správacs
dc.titleComparison of the Personal Income Tax in Selected Countriesen
dc.title.alternativeKomparace osobní důchodové daně ve vybraných zemíchcs
dc.typeDiplomová prácecs

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Vysokoškolské kvalifikační práce Ekonomické fakulty / Theses and dissertations of Faculty of Economics (EKF)