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Issue of Flat Tax

By Jaroslav Balabán

Abstract

This Bachelor Thesis “Issue of Flat Tax” defines the crux of the flat taxation. The theoretical part of this thesis comprises information about the core idea, principles of the flat tax and advantages and disadvantages of its implementation. The analytical part of the thesis describes the evolution of the flat tax in the Czech Republic after the year 2007. The last analytical part deals with the analysis of the flat tax in Slovakia and compares systems of those two countries. The proposal part of the thesis comprehends a model example of Czech and Slovak taxpayer of the personal income tax and sketches further possible method of approaching the essence of the flat tax

Topics: Výhody a nevýhody rovné daně; Personal income tax.; Tax system; Progresivní zdanění; Daň z příjmu fyzických osob.; Progressive taxation; Rovná daň; Daňová reforma; Fiscal reform; Flat tax; Daňový systém; Advantages and disadvantages of flat tax
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2012
OAI identifier: oai:invenio.nusl.cz:247196
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