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Publication . Master thesis . 2015

Vliv nominální sazby daně z příjmů fyzických osob na progresi efektivního zdanění příjmů fyzických osob v zemích Evropské unie

Váňová, Petra;
Published: 01 Jan 2015
Country: Czech Republic
The thesis deals with influence of different types of nominal rate of personal income tax on the progressivity of effective taxation of different types of taxpayers in the member states of the European Union. The thesis is conceived for the year 2012. The first part of the thesis presents views of the economists on the progressivity of taxation. Next part contains a summary of scholarly literature that deals with effective taxation, tax progressivity and influence of individual elements of a personal income tax system on the effective taxation. The own work deals at first with research of effective taxation and progressivity of effective taxation in selected individual states of the European Union, which are: the Republic of Bulgaria, the Czech Republic, the Republic of Latvia, the Republic of Poland and the Republic of Austria. This part describes how individual elements of the personal income tax system affect effective taxation and its progressivity. Second part of the own work is focused on comparison of the effective taxation and its progressivity across the selected countries.

daň z příjmů fyzických osob; efektivní zdanění; lineární daňová sazba; progresivní daňová sazba; progresivita efektivního zdanění

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