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Dissertations / Theses on the topic 'The tax on personal income'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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2

Tan, How Teck. "The personal income tax and the flat and linear tax alternatives /." Title page, contents and introduction only, 1985. http://web4.library.adelaide.edu.au/theses/09EC/09ect1608.pdf.

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3

Pedrosa, Olga Silvana Tchokohondo. "The determinants of personal income tax in Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20848.

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Mestrado em Finanças<br>A dissertação investiga os determinantes do imposto sobre o rendimento das pessoas singulares (IRS) em Portugal, e de forma a concretizar o estudo recolhemos dados económicos desde Janeiro de 1998 até Dezembro de 2018. O IRS fornece as diretrizes que são fundamentais para os decisores políticos combaterem as diferenças de desigualdade em Portugal. Para tal no presente estudo, usamos seis variáveis explicativas e de controle, tais como, o crescimento do PIB, inflação, consumo privado, desemprego, troika e taxa marginal de imposto, que ajudarão a testar os objetivos do e

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4

Klemm, Alexander Daniel. "Empirical analyses of corporate and personal income tax reforms." Thesis, University College London (University of London), 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.430040.

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5

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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McKerchar, Margaret Anne Australian Taxation Studies Program UNSW. "The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers." Awarded by:University of New South Wales. Australian Taxation Studies Program, 2002. http://handle.unsw.edu.au/1959.4/19253.

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This study explores the impact of complexity upon unintentional non-compliance behaviour for personal taxpayers in Australia. This area of research did not appear to have been previously studied in an Australian context and in this respect, the study represents an original contribution. While studies have been conducted both in Australia and overseas, they have generally been directed at other types of compliance behaviour and tend to be inconclusive in their findings. According to the compliance literature, there appeared to be little consensus of opinion on the factors that determined behav

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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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8

Ibrahim, Idawati Binti. "Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs." Thesis, Curtin University, 2013. http://hdl.handle.net/20.500.11937/312.

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This thesis investigates the low take-up rate of the tax e-filing system and the effect of e-filing on compliance costs for personal income taxpayers in Malaysia. Based on a mail questionnaire survey, perceived usefulness and anxiety are found to be significant determinants of e-filing usage behaviour. Overall, e-filing has no significant effect on compliance costs. Further analysis indicates on who benefits from e-filing and who does not. The role of pre-filling system is also discussed.

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9

Jastrzembski, André. "Einkommensteuerschätzung in Georgien." Universität Potsdam, 2007. http://opus.kobv.de/ubp/volltexte/2008/1875/.

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Tax estimation is a fundamental prerequisite for a sustainable fiscal policy. This paper uses the Georgian Household Survey and s simple microsimulation model in order to describe the household incomes in Georgia for the year 2005, their structure and regional distribution within eleven historical regions. Based on a thorough analysis of the existing taxable incomes and following the documentation of the applied model both a tax allowance and three percent raise of the income tax are estimated with respect to tax revenue and distributional effects. The paper comes to the conclusion that the po

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10

Gupta, Ranjana. "Receipts from personal exertion mere gifts or gross income? : a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/735.

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11

Southgate, Ada Isobel. "The effects Personal of Income Tax on the savings behaviour of households in South Africa." University of the Western Cape, 1997. http://hdl.handle.net/11394/7890.

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Magister Economicae - MEcon<br>The "new" South Africa faces a big challenge. Unemployment, poverty and economic hardship still characterise the life of the majority of South Africans. Most people expect this to change under democracy. This will only be possible, however, if the economy can grow fast enough. What type of economic policies can a future government adopt to bring about economic growth and the reduction of poverty? More specifically, can the government raise taxes in order to spend more on the poor without reducing economic growth? The increased expenditure, given the existing defi

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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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13

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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Hundenborn, Ines Janina. "Explaining changes in post-apartheid income and earnings inequality." Doctoral thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/33818.

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This doctoral thesis analyses the changes in income inequality in post-apartheid South Africa. The thesis adds to the existing literature by explaining the underlying causes of the changes in observed income inequality. As such, this thesis applies different decomposition methods to the Gini coefficient. In the analysis of household income sources, traditional static decompositions are supplemented by applying micro-simulations that allow for a dynamic decomposition of changes in income sources reported in household surveys. The results corroborate previous findings of the significant contribu

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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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Kallunki, J. (Jenni). "Corporate insiders’ personal characteristics and insider trading." Doctoral thesis, Oulun yliopisto, 2019. http://urn.fi/urn:isbn:9789526222776.

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Abstract Many studies explore how firm-level characteristics affect the returns that corporate insiders earn when they trade the stocks of their own firms, but little is known about the role of insiders’ personal characteristics. This dissertation contributes to the literature by expanding our understanding of how corporate insiders’ personal characteristics affect their decisions to exploit private information in insider trading. The first essay of the dissertation examines whether insiders who have shown noncompliance with the tax law are more prone to exploit their information advantage in

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Bulušková, Andrea. "Srovnání daňového zatížení zaměstnanců a OSVČ." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124556.

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In the diploma thesis I compare tax burden of employees and self employed people. The issue seems to be very topical in context with the reform of direct taxes and levies. The new act devoted to the reform will come into force in 2015. The comparison of tax burden between employees and self employed people is conducted in two years, in 2012 a 2015. The diploma thesis is divided into three parts which are logically connected. The first part is focused on legislation which is related to the issue of tax burden. The second part is devoted to the development of tax reforms in the Czech Republic si

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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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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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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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21

Mathaba, Jeffrey Themba. "Analysis of demographic, socio-economic and geographic factors affecting adoption and success of personal income tax e-filing in South Africa." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/27752.

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E-filing of personal income tax returns is regarded as one of the South African Revenue Service (SARS)'s success stories based on its growth since its inception in 2006. Given the importance of tax revenue as a major source of revenue to government, this study explores the effects of personal income tax e-filling on tax compliance and tax revenues. The study was carried out with three objectives, namely; determining the relationship between personal e-filing growth and some demographic, socio-economic and geographic factors in South Africa; determining the relationship between personal income

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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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Červená, Lucie. "Osvobození od osobního důchodové daně jako faktor formulující míru zdanění v zemích EU." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124588.

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In my diploma thesis on Exemption from personal income tax as a factor in formulating the rate of taxation in the EU countries are defined terms of tax expenditures and tax exemptions. The main objective of this work is the analysis of income exempted from personal income tax in the Czech Republic and the EU member states, with a focus on revenue social nature. In an analysis of exempted income in the Czech Republic are quantified tax expenditures associated with the exemption of social income of taxpayers. It is a comparative analysis of the exempted social income in EU member states, and I a

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Weberová, Jana. "Významné determinanty daňových výnosů osobní důchodové daně." Doctoral thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76625.

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The dissertation is devoted to the questions of personal income tax. Because of the fundamental role of the personal income tax in the public finance area, it is very difficult to know variables that have an effect on its revenues in various countries and times. The attention is targeted on OECD countries. The paper begins with some thesis about tax functions of personal income tax in public finance and also with its importance in the tax mix in the nearly last forty years. Following part of the dissertation includes identification and a description of these variables that may have and effect

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Neumannová, Petra. "Vývoj daňového zatížení v zemích EU se zaměřením na zdanění práce." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197886.

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The thesis deals with the tax wedge specifically on tax burden on labour in the Member States in the European Union. The issue is described in the theoretical part in the first chapter, the practical part is introduced in the second and the third chapter. The aim of the thesis is to analyze the development the basic micro and macro indicators of tax wedge specifically on tax burden on labour. The analysis including graphs is describe from the beginning of the millennium. The Member States are divided into groups according to measured data in the second part and to the data connection to the Eu

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Кондратьєва, Л. О. "Прямі податки та їх роль у формуванні доходів державного бюджету України". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Kondratieva.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядається економічна сутність, функції та ознаки прямих податків, доследжено історичні аспекти розвитку та становлення, а також визначено роль та розкрито значення прямих податків у формування доходів бюджету. Проаналізовано динаміку надходжень податків на доходи до державного бюджету України, досліджено фіскальну ефективність природно-ресурсних платежів у складі доходів державного бюджету України. Узагальнено зарубіжну практика прямого оподаткування прямими податками та визначено

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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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Vaz, Patrícia Isabel Maia. "A crise de 2008 e as receitas dos impostos : uma análise à União Europeia." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21009.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Os impostos são fundamentais para o desenvolvimento de um país. Apoiam as funções básicas de um Estado e guiam no sentido do crescimento económico. Funcionam, também, como catalisador para o desenvolvimento de um Estado responsável e para a expansão da sua capacidade de resposta. A crise financeira e económica, despontada em 2008, teve um rápido impacto nas balanças de pagamentos dos Estados Membros da União Europeia, consequência da redução das receitas públicas - pela, não só, mas também, diminuição das receitas dos impostos

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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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Mikolášová, Martina. "Komparace základu daně z příjmů fyzických osob a vyměřovacích základů sociálního pojistného u zaměstnanců." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15572.

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Diploma thesis aims to identify, describe and compare the level of current similarity between the base for calculating tax on personal income and base of assessment of social insurance in Great Britain, Ireland, Netherlands and the Czech Republic. Firstly, the thesis generally describes systems of integration of personal income tax and social insurance, the various stages of integration and the arguments for and against integration. Furthermore it describes systems of income tax and social insurance in the individual countries and rules for creating the tax base and the assessment base in thes

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Ďurišová, Milena. "Daňové úlevy u zdanění fyzických osob v ČR a ve vybraných zemích OECD." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85936.

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The diploma thesis is focused on identification and partial quantification of tax reliefs of personal income tax in 2011. This diploma thesis is divided into 4 sections. The first one contains view of existing literature and research in the field of tax reliefs. The second one is theoretical and it is dedicated to the broad theory of tax reliefs and their operation in the countries OECD. The third one is theoretical-analytical and is focused on the view of definition among the particular countries and subsequent identification of tax reliefs in Australia and Canada. The main section of the dip

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Horáková, Markéta. "Aktuální diskuse o reformách zdanění příjmů." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-18271.

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This work analyse the current discussions and theoretical approaches to personal and corporate taxation (not only in OECD countries). After the introduction, which is focused on theory of income taxation, follows chapters, that analyze the attitudes and issues of personal and corporate taxation. This two main chapters contain synthetic parts, whose outputs are the emerging trends in the future. The emphasis was put on OECD outcomes and recommendations.

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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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Sampaio, José Filipe Leite. "A Economia Informal na perspectiva do IRS." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/6591.

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Mestrado em Economia e Políticas Públicas<br>O presente trabalho tem como objetivos proceder a uma revisão da literatura sobre a economia informal, considerando a reflexão académica e teórica e a análise prática de documentos emanados por instituições e decisores políticos, delimitar o conceito de economia informal, salientando as dificuldades da sua exata quantificação, identificar as suas consequências na eficiência e na equidade e analisar a importância da economia informal em Portugal e na União Europeia. Este trabalho pretende ainda identificar as principais consequências da economia info

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Smýkalová, Martina. "Analýza daně z příjmů fyzických osob z genderového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76512.

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This thesis deals with analysis of the differences between men and women in the labour market and their impact on personal income tax. Analysis of labour market is made from two perspectives. First is the comparsion of the situation of Czech Republic throughout the European Union. In the second part I also compare these conditions between years 2000 and 2008. Analysis of tax revenue is made from data available in the United Kingdom, its results is evaluation of the factors which have impact on the total tax revenue. In the end, all of the findings are applied to major shortcomings of the Czech

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Burdová, Markéta. "Daň z příjmů fyzických osob a její redistribuční dopady-časová analýza." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85943.

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The thesis analyses a redistributive impacts of a personal income tax. Its aim is to find the main tax changes that influence the most an effective tax rate and a tax progressivity from 1993 to 2011. Since 1993 until present day has gone the personal income tax trough many changes, what has affected an income redistribution. The most important changes happened in 2005 and 2006 and also changes in 2008 when came into charge a super-gross wage and linear tax rate. The first part of the thesis describes particular structural element of the tax and tax changes in years 1993-2011. The second part t

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37

Ramanauskaitė, Raimonda. "Lietuvos mokesčių sistemos ekonominė analizė ir įvertinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090909_084937-44419.

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Magistro darbe nagrinėjami teoriniai mokesčių sistemos formavimo pagrindai, t.y. mokesčių reikšmė ir būtinumas, vykdant valstybės funkcijas, apmokestinimo principai ir riba, mokesčių našta, pateikiama Lietuvos Respublikos mokesčių sistema. Analizuota Lietuvos mokesčių sistema, atkreipiant dėmesį į pagrindinius mokesčius, t.y. gyventojų pajamų, pelno, pridėtinės vertės bei akcizų mokesčius. Išanalizuotos šių mokesčių pajamų į nacionalinį biudžetą kitimo tendencijos 2004 – 2008 m. laikotarpiu, identifikuojant pagrindinius teigiamus ir neigiamus veiksnius, turėjusius įtakos mokestinių pajamų suri

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38

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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Klenorová, Lenka. "Komparace zdanění rodiny v České republice a vybraných zemích OECD." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402065.

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The diploma thesis focuses on comparation of taxation of family in the Czech Republic and selected OECD countries. The first part summarizes theoretical knowledge about personal income tax, its structural components and basic information about taxation of personal income according to national regulations. Second part analyses taxation of the incomes from employment in the Czech Republic, Ireland and Germany. The last part gives suggestions and recommendations for the Czech Republic.

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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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Jirsová, Daniela. "Rozpočtové určení daní." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360178.

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This thesis deals with the tax assignment in the Czech Republic. The main aim of the thesis is to evaluate the causes and effects of Act No. 391/215 Coll., which changes the Act on Tax Assignment. The first chapter refers to fiscal federalism and fiscal decentralization, the second chapter is focused on municipalities as territorial self-governing units and the third chapter describes the tax system in the Czech Republic and the development of the tax assignment since 2001. The first part of the practical section of the thesis concerns with an analysis of the development of municipal revenues

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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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Charvát, Jakub. "Komparace vývoje zdanění práce a nákladů zaměstnavatelů v EU." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192680.

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Comparison of evolution of employers' costs and rate of taxation of labour is the subject of this thesis. Employers' costs are considered wages and social security contributions. Amount of these costs was discovered by Amadeus database which contains data published in companies' annual reports and in their financial statements. Analysis was performed with data about 23 EU countries which were available. Implicit tax rate on labour and Average tax wedge were used for quantification of the rate of taxation of labour. Implicit tax rate on labour is published by Eurostat and Average tax wedge is c

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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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45

Černá, Kateřina. "Efektivní daňové sazby daně z příjmů fyzických osob v zemích EU." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17087.

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Diploma thesis is focused on average effective tax rates of personal income tax. The thesis defines average effective tax rate in its first chapter, and indicates different methods of computation of average effective tax rate. In second chapter, the thesis is focused on average effective tax rates in selected EU countries. These countries are member EU countries, which apply flat personal income tax rate - Czech Republic, Bulgaria, Estonia, Lithuania, Latvia, Romania and Slovak Republic. The thesis describes basic characteristics of personal income tax and social insurance in these countries.

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Smetanová, Linda. "Analýza vývoje progresivity daně z příjmů fyzických osob." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85946.

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The goal of this diploma thesis is to analyze the evolution of the tax progressivity of the personal income tax in the Czech Republic in 1993-2010. The first part focuses on the interpretation of personal income tax and definition of terms such as a taxpayer, a tax subject, a creation and a modification of a tax base, rates and options for tax liability adjustments. The second part deals with methods for measuring tax progressivity with key focus on global indicators. In the third part the analysis itself is carried out. I measure the tax progressivity of the personal income tax by selected in

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47

Látalová, Jana. "Vzájemné vazby systému daní a sociálních dávek v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-82009.

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The personal income taxes as well as individual welfare benefits are among the basic tools of redistribution in the Czech Republic. The diploma thesis concentrates on the qualification of the transfers realized with the help of these tools and the identification of the recipients of these transfers. The theoretical part of this work introduces both redistributing systems and analyzes possible tools of redistribution. The reader is introduced into the problems caused by both systems and also possible solutions. The systems have been dealt with separately so far. The final part of my work theref

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48

Rumanová, Martina. "Socialni a zdravotni pojištění nerezidentů v Evropské unii." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-7565.

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Comparison of level of taxation of tax non-residents' income and comparison of the level of the social security and health insurance contributions of tax non-residents in the selected EU countries and its impact on international labour migration.

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49

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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50

Šimůnková, Lucie. "Zdanění příjmů členů statutárních orgánů obchodních společností." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-198997.

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The thesis concerns the income taxation of statutory bodies and their members of the companies in respect of performng responsibilities in a commercial-law relationship. The aim of this thesis is to compare the taxation of statutory bodies in different companies. The majority of the thesis focuses on statutory bodies and their members in the Czech Republic and the remainder on statutory bodies of companies in Germany, Austria, Slovakia, Canada, the USA and Australia.

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