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Dissertations / Theses on the topic 'System of personal income taxation'

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Published: 30 May 2022

Last updated: 31 July 2025

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1

Balfoussias, A. T. "Personal income taxation : Tax responsiveness, distributional and incentive effects; the case of Greece." Thesis, University of York, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.377286.

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2

Khokrishvili, Elguja. "Good Taxation und die Neukonzeption der Einkommens- und Gewinnbesteuerung in Georgien." Phd thesis, Universität Potsdam, 2008. http://opus.kobv.de/ubp/volltexte/2009/2761/.

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Die Umsetzung theoretisch fundierter Besteuerungsprinzipien in die Praxis hat seit längerer Zeit einen prominenten Platz in der finanzwissenschaftlichen Forschung. Dabei besteht kein Zweifel, dass es ein größeres Interesse daran gibt, nicht nur theoretisch fundierte Prinzipien abzuleiten, sondern diese auch auf ihre Anwendbarkeit zu prüfen. Dieses Interesse an der optimalen Ausgestaltung eines Steuersystems in der Praxis wurde mit dem Zusammenbruch der sozialistischen Planwirtschaften in den 1990er Jahren nochmals verstärkt. Im Rahmen dieser umfassenden Transformationsprozesse ist es unabding

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3

Khokrishvili, Elguja. ""Good Taxation" und die Neukonzeption der Einkommens- und Gewinnbesteuerung in Georgien /." Potsdam : Universitätsverlag, 2010. http://deposit.d-nb.de/cgi-bin/dokserv?id=3463247&prov=M&dokv̲ar=1&doke̲xt=htm.

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4

Скрипник, А. І. "Оподаткування доходів фізичних осіб в Україні". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Skrypnyk.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглянуто теоретичні аспекти прибуткового оподаткування,а саме економічну сутність, основні функції,історичні етапи розвитку та охарактеризовано нормативно-правове регулювання системи оподаткування доходів фізичних осіб. Проаналізовано фіскальну роль податку з доходів фізичних осіб в доходах Зведеного бюджету та проведено моніторинг надходжень податків з доходів до місцевих бюджетів. Запропоновано напрямки підвищення ефективності оподаткування доходів фізичних осіб в Україні.<br>The w

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5

Martins, Ricardo Lacaz. "Tributação da renda imobiliária." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-03092009-121252/.

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O presente trabalho parte da análise das normas que regem a tributação da renda no mercado imobiliário com a finalidade de possibilitar a identificação de um sistema jurídico dotado de princípios e valores próprios, que possibilite o estudo de suas normas de maneira destacada em relação às demais disposições que versam sobre a imposição da renda. Não se tem por pretensão a busca de uma autonomia das mencionadas normas; pelo contrário, o estudo parte da premissa de um único sistema jurídico, mas que pode ser estudado sob diferentes pontos de vista: um sistema que comporta subsistemas normativos

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6

Duncan, Denvil R. "Essays on Personal Income Taxation and Income Inequality." Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/econ_diss/62.

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This dissertation comprises two essays that attempt to determine, empirically, the relationship between personal income taxation and income inequality. The first essay examines whether income inequality is affected by the structural progressivity of national income tax systems. Using detailed personal income tax schedules for a large panel of countries, we develop and estimate comprehensive, time-varying measures of structural progressivity of national income tax systems over the 1981–2005 period. Our findings suggest that progressivity has a strong negative effect on inequality in reported

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7

Олексіч, Жанна Анатоліївна, Жанна Анатольевна Олексич, Zhanna Oleksich та Р. О. Науменко. "Аналіз видів факторів впливу на ПДФО". Thesis, Видавничий дім «Ельдорадо», 2020. https://essuir.sumdu.edu.ua/handle/123456789/82515.

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Одним із ключових питань бюджетоутворення є забезпечення достатнього за обсягами та своєчасного наповнення доходної частини бюджету країни. Податок на доходи фізичних осіб (ПДФО) виступає в ролі одного з основних бюджетоутворюючих податків та відіграє значну роль у перерозподілі доходів громадян та забезпеченні фіскальної достатності бюджету. Даний податок є соціальним регулятором, адже через сплату цього податку встановлюється зв;язок між платником та державою.<br>Одним из ключевых вопросов бюджетообразования есть обеспечение достаточного по объемам и своевременного наполнения доход

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8

Науменко, Р. О. "Аналітика та удосконалення системи оподаткування податку з доходів фізичних осіб в україні з урахуванням світового досвіду". Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/79172.

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Податок на доходи фізичних осіб є одним із прямих податків, що генерують бюджет, і тому його правильний облік та звітність, з огляду на постійно мінливу економічну ситуацію, є дуже важливим для держави. Україна перебуває на стадії економічних перетворень і має дуже високу залежність від бюджетної системи, особливо в часи глобальних криз та пандемій. Дефіцит бюджету створює значні проблеми для подолання кризи та економічного зростання. Виходом із цієї ситуації може бути реформа податкової системи, а саме податку на доходи фізичних осіб, розширення бази оподаткування, створення нової прогресивн

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9

Conevová, Ema. "Zdanění práce v Bulharsku." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360165.

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The aim of this diploma thesis is the analysis and comparison of labour taxation in the Czech Republic and Bulgaria. After the introduction, in which the goal and methods of solving are defined, there are two chapters that describe theoretically tax systems in both compared countries with focus on personal income tax and social security systems. The following chapter is devoted to indicators of effective taxation of labour, which are used for international comparisons. Another chapter will describe the comparison of the effective taxation of labour based on the achieved results. There is also

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10

Sankarasubramanian, Lakshminarayanan. "The impact of personal taxes on two areas in the theory of financial markets." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/27524.

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This thesis considers the impact of taxation on two problems in the theory of financial markets. The first paper deals with the optimal choice of debt made by value-maximising firms. We consider a one-period world with personal and corporate taxation and distinguish between the repayment of principal and the payment of interest on corporate debt. It is shown that at optimum, a value-maximising firm may choose to issue multiple debt contracts with differing seniorities. In addition, the impact of a change in the tax rates (corporate or personal) on the optimum level of debt is seen to be ambigu

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11

Lau, Mak Yee-ming Alice. "An appraisal of the income distribution effects of the Hong Kong taxation system." [Hong Kong] : University of Hong Kong, 1985. http://sunzi.lib.hku.hk/hkuto/record.jsp?B12316167.

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12

Doubravová, Lucie. "Daň z příjmů fyzických osob v České republice a Spojených státech amerických." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264584.

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This diploma thesis describes the topic of personal income taxation in the Czech Republic compared to the United States of America and on the case studies it compares the tax burden of the family with two children earning average income from employment in the Czech Republic and in the United States of America. The aim is to prove that the results comply with the OECD statistics saying that the tax burden difference between those two states is approximately the same. The fractional aim is to examine if the tax burden for the same family with the above-average employment income in the United Sta

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13

Mahuma, Keaobaka Percival. "A group income tax system for South Africa." Master's thesis, University of Cape Town, 1997. http://hdl.handle.net/11427/17345.

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Bibliography: pages [115]-120.<br>This thesis establishes a group income tax system for South Africa so that equity may be achieved between the burden of company income tax borne by shareholders who invest in companies that are structured through subsidiaries and shareholders that invest in companies that are structured through divisions. For example, intercompany profits and losses of a revenue nature are subject to income tax whereas interdivisional profits or losses of a revenue nature are not subject to income tax. Also, tax losses incurred by a company are not deductible from taxable inco

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14

Rasmussen, Emma Helen. "Increasing progressivity in South Africa's personal income tax system." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25503.

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This dissertation uses NIDS Wave 4 to simulate past, present and future personal income tax progressivity in South Africa. It is divided into two main sections. The first section investigates changes in progressivity between tax years 1996 and 2017. Using the Kakwani index I find increased progressivity over this time period. However, pre-and post-Gini coefficients show decreased progressivity. The second section uses a static, arithmetic microsimulation model to simulate two policies aimed at increasing progressivity: a negative income tax and increased tax rates for high income earners. The

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15

Lau, Mak Yee-ming Alice, and 劉麥懿明. "An appraisal of the income distribution effects of the Hong Kong taxation system." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1985. http://hub.hku.hk/bib/B31974430.

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16

Rodjun, Jirasak. "Legal solutions to the conflict between equity of income redistribution and economic efficiency of taxation in relation to personal income tax law in Thailand and the United Kingdom." Thesis, University of Edinburgh, 2006. http://hdl.handle.net/1842/25131.

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The purpose of this thesis is to examine and compare Thai and UK income tax laws to establish how they cause conflict between equity of income redistribution and efficiency of taxation. This thesis also aims to validate theories that optimal tax structures and efficient tax legislation and administration can resolve the conflict. Chapter One reviews concepts of equity and efficiency. Research in the components of income tax law to establish optimal tax structures offers a novel way to resolve the conflict. Chapter Two concerns a progressive rate structure. At present, there are few low margina

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17

Barnes, Andrew. "A financial planning model for retirement, taking into account the impact of pre-retirement funding income, age and taxation." Thesis, Rhodes University, 2006. http://hdl.handle.net/10962/d1004532.

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Individuals are often not aware of the required level of contributions needed to fund a retirement savings plan. This problem is compounded by the fact that the assistance provided to these individuals by way of commercially-available retirement planning models does not take into account the effect of income tax on the level of required retirement savings contributions and recent changes in the tax legislation to the income tax payable by individuals has had a significant effect on these required levels. As a preamble to the research process, an exploratory questionnaire was administrated to a

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18

Mosupye, S. (Sedumedi). "Expatriate tax in Africa : the taxation of inbound Expatriate working in Botswana, Namibia, Nigeria and South Africa." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41218.

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The growth in multinational corporations looking to expand and invest in foreign countries, particularly in the emerging markets such as Africa, has grown tremendously. “Africa is already the world’s second fastest growing economy after expanding 5% a year in the past two years, well above the global average.” (World Economic Forum, 2013). This has resulted in the movement of human capital between different tax jurisdictions and an increase in expatriates all across the world. The focus of the study is to expand on the current knowledge on the taxation of inbound expatriates working within

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19

Nesteckis, Antanas. "Gyventojų pajamų mokesčio įtaka savivaldybių biudžetų pajamoms." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090114_153917-18506.

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Antanas NESTECKIS Gyventojų pajamų mokesčio įtaka savivaldybių biudžetų pajamoms Magistrantūros studijų baigiamasis darbas, 53 puslapių, 8 paveikslai, 13 lentelių, literatūros šaltinių, priedai. RAKTINIAI ŽODŽIAI: gyventojų pajamų mokestis, savivaldybės biudžetas, mokesčio tarifas, gyventojų pajamų apmokestinimas. Tyrimo objektas - gyventojų pajamų mokesčio pajamos Kauno apskrities savivaldybėse. Tyrimo dalykas - gyventojų pajamų mokestis. Tyrimo tikslas – nustatyti gyventojų pajamų mokesčio įtaką savivaldybių biudžetų pajamoms. Tyrimo uždaviniai: 1. Nustatyti gyventojų pajamų mokesčio re

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Formánková, Barbara. "Jednotka zdanění jako faktor odvodového zatížení osobních příjmů ve státech OECD." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360561.

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This Masters thesis elaborates on the influence of tax unit on the amount of the personal income tax burden in OECD countries. Its aim is to analyse the effect of the nominal tax rate on the development of the tax units application. In the first part I deal with the possible theoretical settings of the tax unit and assesses the advantages and disadvantages that such settings bring about. The second part reflects the practical way of taxation in relation to a particular taxing unit and the related tax relief taking into consideration the social status of the taxpayer. In the final part, which a

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Ricketts, Robert C. (Robert Carlton). "Alternative Social Security Taxing Schemes: an Analysis of Vertical and Horizontal Equity in the Federal Tax System." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc331574/.

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The objectives of this study were twofold. One objective was to analyze the effects of growth in the social security tax, when combined with recent changes in U.S. income tax law, on the distribution of the combined income and social security tax burden during the 1980s. The second objective was to estimate the effects of certain proposals for social security tax reform upon that distribution. The above analyses were performed using simulation techniques applied to the 1984 IRS Individual Tax Model File. The data from this file were used to estimate the income and social security tax liabiliti

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Paclíková, Veronika. "Osvobození penzí od osobní důchodové daně ve vybraných zemích EU." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199508.

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The main objective of diploma thesis is the comparison of the taxation of taxpayers who receive pension and concurrently have an income from employment in the selected countries of the European Union which are the Czech Republic, Germany, Hungary, Austria and United Kingdom. The diploma thesis is divided into four chapters. The first chapter contains the characteristics and classification of the tax expenditures. In the second chapter the pension systems of the selected countries are characterized and the results of studies of OECD concerning the issue and the comparison of pension politics ar

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Ugaz, Olivares Mauro, and Prentice Alejandra Alvarado. "Staff costs from the perspective of Labor Tax Law." THĒMIS-Revista de Derecho, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/109386.

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Nowadays, the extensive development ofTax Law has left no branch of Law to remindout of its influence, Labor Law not beingany exceptions. In fact, some Labor Law institutions such as remuneration and utilitiescan have important tributary consequences.Because of this link, the author, in the present article, makes a tributary analysis of Labor Law, reflecting on aspects related to personnelcosts and their tax implications.<br>En la actualidad, el amplio desarrollo que ha tenido el Derecho Tributario hace que no haya rama del Derecho que no se relacioneen algún punto con éste, no siendo el

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Ferreira, Rui Miguel de Sousa. "O impacto do E-factura nas taxas efectivas de imposto em sede de IRS." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/14315.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Esta dissertação tem por objetivo medir o efeito do sistema e-fatura na taxa efetiva dos contribuintes em sede de IRS. Para tal vamos revisitar alguns estudos feitos anteriormente e analisar as teorias económicas e as teorias psicológicas sociais fiscais, para que consigamos compreender os fatores que afetam o comportamento dos contribuintes no que concerne ao cumprimento fiscal. A compreensão deste comportamento poderá auxiliar, de forma mais eficaz no aumento do cumprimento fiscal e no combate à fraude e evasão fiscal. A amos

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Ткаченко, В. О. "Прямі податки в системі державного регулювання доходів юридичних і фізичних осіб". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12582.

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У роботі досліджено теоретичні засади прямого опадаткування, розглянуто ретроспективний аналіз становлення сисиеми прямого опадаткування. Узагальнено нормативно-правове забезпечення оподаткування доходів юридичних та фізичних осіб в Україні, проаналізовано практику справляння податку на доходи фізичних осіб, податку на прибуток та розглянуто окремі аспекти податкових надходжень від реалізації спрощеної системи опадаткування в Україні.<br>The theoretical bases of direct taxation are investigated in the work, the retrospective analysis of formation of system of direct taxation is considered. The

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Ruttnerová, Olga. "Přechod od zdanění důchodů ke zdanění spotřeby v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17459.

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Historically in the area of tax regimes an increased attention was focused on income tax. However, recent trends in theory and day-to-day practice suggest a worlwide shift toward taxation of consumption. It is generally assumed that collection of taxes through consumer tax is more efficient than through income tax burden. This document analyzes factors of consumer and income taxes in the Czech Republic since 1993 and assesses risk and benefits associated with transition between both taxes.

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Heger, Václav. "Komparace daňového systému České republiky a Spojených států amerických." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224291.

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This thesis describes the tax systems in the Czech Republic and the United States of America and their subsequent comparison. The work is divided into three parts, namely the theoretical, analytical and practical part. In the first section we describe the basic concepts and issues. In the second part of the thesis are first described the tax systems of the Czech Republic and the United States, followed by their evaluation and comparison, the accent is put on the taxation of personal incomes. In the third part of the thesis the author's attention is pointed to suggestions and recommendations le

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Abdul-Jabbar, Hijattulah. "Income tax non-compliance of small and medium enterprises in Malaysia: determinants and tax compliance costs." Thesis, Curtin University, 2009. http://hdl.handle.net/20.500.11937/2115.

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This study examines the influence of tax compliance costs on non-compliance behaviour, taken together with the business characteristics and managerial perceptions of corporate taxation. The study focuses on corporate Small and Medium Enterprises (SMEs) in Malaysia under the Income Tax Self-Assessment System (SAS). This is the first study on corporate income tax compliance in the Malaysian context and among the first to integrate tax compliance costs, tax attitudes and the likely compliance behaviour of corporations, both in Malaysia and internationally. Thus it makes a significant contribution

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Khokrishvili, Elguja. "Das georgische Steuersystem im Transformationsprozess." Universität Potsdam, 2007. http://opus.kobv.de/ubp/volltexte/2008/1874/.

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During the transformation process, the reform of public finances (in particular the tax system) is crucial for Georgia. There are a lot of proposals and suggestions in the financial literature concerning the introduction of tax systems in transition countries. Individual taxes or the entire tax system should be elaborated regarding certain criteria. This paper analyzes the tax reform procedures during the transition of Georgia to the free-market economy as well as the existing tax system. Concerning the taxes, the current tax system is more or less duplicated from the Western European countrie

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Baumgarten, Jörg. "Drei empirische Untersuchungen zu Aufkommens- und Verteilungs-fragen im Zusammenhang mit diskutierten Tarifreformvorschlägen in den Jahren 2009 - 2013." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2015. http://dx.doi.org/10.18452/17201.

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Die vorliegende Arbeit beinhaltet drei Beiträge, die sich den Aufkommens- und Verteilungsfragen diskutierter Tarifreformvorschläge in den Jahren 2009-2013 widmen. Der erste Beitrag kommt zu dem Ergebnis, dass durch die Abschaffung des Mittelstandsbauchs weder das Phänomen der kalten Progression beseitigt werden kann noch untere Einkommensbezieher überdurchschnittlich entlastet werden können. Der zweite Beitrag zeigt, dass durch Einkommensteuersenkungen im Vergleich zur Senkung des Solidaritätszuschlags Geringverdiener sowie Steuerpflichtige mit Kindern überdurchschnittlich entlastet werden kö

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Іванов, І. Д. "Оподаткування доходів фізичних осіб в Україні". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Ivanov.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні засади становлення та розвитку податку на доходи фізичних осіб. Проаналізовано нормативно-правове забезпечення механізму стягнення ПДФО. Визначено роль ПДФО у формуванні доходів бюджету, його фіскальну ефективність. Запропоновано введення диференційованої шкали ставок податку; повне зарахування податку в місцеві бюджети; зарахування податку за місцем реєстрації (проживання) платника податку; розширити діапазон доходів громадян, який дозволить отримувати по

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França, Diana Margarida Rodrigues. "Impacto do englobamento obrigatório dos rendimentos de capitais e prediais em IRS." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21000.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O atual governo (2019-2023) pretende "construir um sistema fiscal mais justo e progressivo" através "do englobamento dos diversos tipos de rendimentos em sede de IRS, eliminando as diferenças entre as taxas". Nesta investigação, pretende-se analisar a perceção dos contribuintes sobre o impacto do englobamento obrigatório dos rendimentos de capitais e prediais. Esta questão surge pelo facto de não se conhecerem quais os impactos multidimensionais que uma medida destas tem na economia portuguesa. Para abordar a questão de investi

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Rulíšková, Pavla. "Komparace daně z příjmů fyzických osob v České republice a Finsku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224510.

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This diploma thesis is focused on taxation of personal income of dependent activity in the Czech republic and Finland. First, the basic context of primary freedoms in European union are defined. Then the relevant legislation concerning taxation of chosen income category in the Czech republic and Finland are described. Using these informations we calculate and compare the tax burden of several model taxpayers in these two countries.

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Los, Jakub. "Vliv daňové konkurence na poskytování veřejných statků - Příklad Švýcarska." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-124994.

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The main aim of this paper is to assess the impact of tax competition on the functioning of the public sector in the real economy. In particular it follows up the public finances and the impact of tax competition on the amount and structure of publicly provided goods and services. The paper is based on the economic theory of tax competition and fiscal federalism, taking into account the arguments both against and in favor of tax competition. It examines tax competition in a particular example of Switzerland and shows how tax competition works here. The paper analyzes tax competition in Swiss c

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Співаков, В. О. "Реформування податку на доходи фізичних осіб в Україні з урахуванням закордонного досвіду". Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81584.

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У роботі досліджено сутність, роль та функції податку на доходи фізичних осіб. Проаналізовано організаційно-функціональні засади та практику оподаткування податком на доходи фізичних осіб в Україні та світі. Основною метою цього дослідження є розробка пропозицій щодо вдосконалення механізму оподаткування з урахуванням досвіду зарубіжних країн.<br>Organizational and functional bases and practical bases of personal income tax taxation in Ukraine and the world were analyzed. The main purpose of this study is to develop proposals for improving the tax mechanism taking into account the expe

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Špetla, Ondřej. "Vliv zdanění na ochotu darovat neziskovým organizacím." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-3928.

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The thesis examines the influence of the tax deduction by reason of granting the donation on the taxpayers' behavior. The examination is working with Household Expenditure Survey (2004, 2005) of Czech Statistical Office and with author's own questionnaire survey (2007). In the first part the regression of demographical and economic characteristics on the amount of donation and its probability is run. There are the internal opinions of informant according to the filled questionnaire described in the second part. The regression was processed using Logit, Probit and Tobit models; the following se

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Krčová, Veronika. "Mezinárodní zdanění příjmů daňového rezidenta České republiky s příjmy z USA." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224812.

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The diploma thesis focuses on taxation of employment income of a resident of the Czech Republic who receives income from sources within the United States of America. It analyzes the relevant convention for the avoidance of double taxation and domestic as well as foreign tax legislation. Basing on the analysis, methodology for determination of tax liability of a defined taxpayer is suggested at simultaneous utilization of available means of tax optimization.

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Buček, Jan. "Komparace daňové zátěže zaměstnanců v ČR a v USA." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-263884.

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The purpose of the master thesis is to compare the tax burden of employees in the Czech Republic and in the United States of America according to the legislation in 2016. The theoretical part is devoted to the description of tax systems, focusing on the taxation of income from employment. In the part United States I briefly mention the development of the tax system. The practical part consists of two chapters. The first one is focused on the calculation of the effective tax rate for taxpayers from selected types of households. The second one deals with global progressivity of the income tax. E

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Hall, Bethane Jo Pierce. "An Analysis of the Equity and Revenue Effects of the Elimination or Reduction of Homeowner Preferences." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc332080/.

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One perceived deficiency in the tax system is its unfairness (inequity). One area in which unfairness has been alleged is the favoritism shown toward homeowners. The focus of this study was on the effects of homeowner preferences on the Federal tax system. The overall impact of homeowner preferences can be said to produce three major results—loss of revenue, reduction in horizontal equity, and reduction in vertical equity.

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Segéňová, Daniela. "Mezinárodní zdaňování příjmů daňového rezidenta ČR dosahujícího příjmu z Irska." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224813.

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This thesis focuses on international taxation of individuals in the Czech Republic and Ireland. The thesis includes an explanation of taxation procedure of personal income from wages earned in Ireland while being tax resident of the Czech Republic. Relevant legislation and basic concepts of taxation are introduced as well.

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Туманова, А. І. "Система прибуткового оподаткування: українські реалії та іноземний досвід". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12583.

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У роботі розглядаються теоретичні аспекти прибуткового оподаткування, а саме: сутність податкової системи та роль прибуткового оподаткування в ній, особливості формування вітчизняної системи прибуткового оподаткування та її нормативно-правове регулювання. Проаналізовано фіскальну ефективність прибуткових податків в Україні та досліджено їх вплив на діяльність юридичних та фізичних осіб. За допомогою методів математично- економічного моделювання розроблено прогноз номінальних надходжень прибуткових податків до Зведеного бюджету України на 2020-2021 роки. Проведено аналіз світової практик

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Krymláková, Kateřina. "Vývoj daňového systému." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-71993.

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This thesis deals with the history of taxation and development of tax system in the Czech Republic from 1989 to the end of year 2010. Thesis compares the tax system in the CR based on progressive taxation and taxation based on the concept of flat rate tax with a focus on a personal income tax. Thesis shows the influence of the development of tax system on the state budget.

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Serrano, Antón Fernando. "Report on OCDE’s tax bases erosion and shifting benefits: origin and implementation within international and global framework." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115680.

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This work is intended to analyze circumstances leading to OCDE’s report on tax bases erosion and shifting benefits. Inconsistency of tax systems and unilateralism in current economic globalization framework might have led to asymmetric tax situations, mostly exploited by multinational companies. Means and tools used and proposed by several international institutions in order to implement legally binding actions through soft law and acceptance by different countries as method used in the fight against tax avoidance and fraud are also discussed.<br>El trabajo propone al lector un análisis de las

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Torregrosa-Hetland, Sara. "Tax System and Redistribution: the Spanish Fiscal Transition (1960-1990)." Doctoral thesis, Universitat de Barcelona, 2016. http://hdl.handle.net/10803/387433.

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This thesis analyses the Spanish tax system between 1960 and 1990, with special attention to the developments in progressivity, redistribution and inequality. It addresses the reforms that took place during the transition to democracy, providing a quantitative joint assessment which was missing in the literature. Because of the long dictatorship suffered by the country between 1936/39 and 1976, Spain was a laggard in abandoning the traditional liberal forms of taxation in favour of 20th century tax ideas. Taxes were low, regressive and inefficient during these decades, and the welfare state

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Vichrová, Hana. "Zdanění příjmů v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-197255.

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This master thesis deals with the taxation of a personal income and a corporation income. The theoretical part of the thesis describes the structural elements of taxes in conditions of the Czech Republic and characterizes the corporation income tax and the personal income tax. The practical part focuses on calculations of the corporation income tax and the personal income tax and a comparison of the employees and entrepreneurs taxation and a comparison of the taxation of the corporation income in 2009 - 2013.

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Lahodná, Veronika. "Probelamtika zdanění v pojišťovnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-191485.

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The topic of this diploma thesis is the taxation issue in insurance which represents the specific sector of economy. The insurance helps people to deal with the financial consequencies of the realization of the random event. The first part of the thesis consists of taxation matter from the insurance company point of view. The main part focuses on the technical reserves which are the largest part of the liabilities. Consequently the attention is turned to the clients of the insurance companies and their employers In this part it is suitable to present the taxation principles of the natural pers

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Krušinová, Marie. "Mzdové účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-151513.

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Diploma thesis deals with the issue of payroll accounting. The teoretical part consists of descriptions of separate systems conected with the main theme as law system, system of personal income tax, system of health insurance, social insurance and accounting. The teoretica part is completed also from the international point of view. In the end of the thesis all system and principles are connected by examples in the practial part.

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Cardoso, Bernardo João Barros. "A tributação das sociedades na União Europeia." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10976.

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Mestrado em Ciências Empresariais<br>Este trabalho foca-se na evolução da tributação sobre o rendimento das sociedades nos 27 Estados-membros (EM) da União europeia (UE), recorrendo a quatro categorias de indicadores: o imposto sobre as sociedades em relação ao Produto Interno Bruto (PIB), o imposto sobre as sociedades em relação à tributação total, as taxas estatutárias ou nominais de tributação e as taxas médias implícitas de tributação. Estes quatro indicadores são analisados no período compreendido entre 1998 a 2009. Os principais objetivos consistiram em analisar a atual situação da tribu

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Štáhl, Jiří. "Komparace daňové zátěže zaměstnanců v ČR a ve Švédsku." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264184.

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The purpose of this master thesis is comparison of the tax burden of Czech a Swedish employees. The first part describes tax systems of both analyzed states focusing on the taxation of income from employment according to the 2016 legislation in order to successfully perform the calculations in the following sections. The second, practical part is dedicated to the comparison of selected indicators. It consists of two parts. The first is focused on the calculation of average effective tax rate for various income groups and various types of taxpayers. The next part compares values of redistributi

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Москаленко, К. С. "Система оподаткування юридичних осіб в Україні". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Moskalenko1.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти системи оподаткування юридичних осіб: історичні підвалини оподаткування юридичних осіб, характеристика діючої системи оподаткування юридичних осіб та його нормативно-правове регулювання. Проаналізовано формування доходів бюджету за рахунок податків з юридичних осіб, оцінено податкове навантаження на підприємстві, побудовано модель впливу податкових факторів на доходи Державного бюджету. Розглянуто зарубіжний досвід оподаткування юридичних осіб та на

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