Issue of Flat Tax

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