Legal issues of tax rates

Master thesis Czech RESTRICTED
Sadílek, Jiří (2010)
  • Subject:
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

Tax rate problems The subject of the graduation thesis is legal problems of tax rate. The aim of this thesis is description and estimation of the flat tax rate and states, where is established. First of all I define the basic kinds of tax systems - the tax system with one tax rate, the progressive tax system and the flat tax system. Further I deal with the principles and elements of the flat tax rate as interpreted by American economists Robert E. Hall and Alvin Rabushka who are generally acknowledged as fathers of the flat tax rate. Their concept results from three fundamentals - simplicity, equity and efficiency. Hall and Rabushka define the flat tax rate as a tax system with a constant tax rate and minimal tax allowances but it is necessary point out that their flat tax is determined only for income tax - the individual income tax and the business tax. Second I description and judge the most significant arguments for and contra the flat tax rate. The frequently used arguments in favour of the flat tax rate are that the flat tax offers simpler and more effective tax system, refuses double taxation or that motivates more to economic activity. On the contrary critics say that this tax system is unfair because is advantage only for rich people and reduces budget revenues. In the next chapter I analyze and...
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