Work detail

Effective tax rate measures. Survey of methods, computations and comparison to statutory tax rates in the Czech Republic.

Author: Mgr. Kábrtová Jana
Year: 2010 - summer
Leaders: PhDr. Jan Zápal Ph.D.
Work type: Doctoral
Language: English
Pages: 106
Awards and prizes:
Abstract: Structure of tax systems of particular countries across the world features with great complexity and largely differ from one country to another. Statutory tax rates are not a good measure of the tax burden imposed by the tax nor are they a good tool for comparing of different tax systems or analysing the effects of changes in tax laws. To gather all these information we need to construct synthetic indicators as effective tax rates that are the main subject of this thesis. The effective tax rates can be calculated using several different methods. The first part of this thesis describes and summarizes these methods of computation of effective tax rates and points its strengths and weaknesses. The second part of the thesis then bases on my own effective tax rate’s computations and compares effective tax rates in the Czech Republic with effective tax rates in Europe. The aim of this part is to find out whether the final tax burden in the Czech Republic is higher or lower than in EU-15 countries. Moreover I compare the effective tax rates with the statutory ones and describe the features of Czech tax system. The last part of the thesis is talking about the proposed tax reform with focus on the impact of this reform to effective tax rates.
Downloadable: Rigorous Thesis of Kábrtová


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