Lineární versus progresivní sazba daně z příjmů
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Authors
Olejáková, Markéta
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The aim of the bachelor thesis is to analysis of linear and progressive rate of tax on personal income in the CR using the selected indicators. This thesis is divided into five chapters including an introduction on and a conclusion. Firstexplains the concept of tax and the tax system in the Czech Republic. In the next chapter described in detail the tax on personal income. The fourth chapter is devoted to comparisons own effective tax rate and tax progressivity indicators. Comparison takes place at the average wage in the period 1993 - 2013.
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Import 06/11/2014
Subject(s)
Tax, Personal income tax, Progresivity, Comparison