Ekonomie daňového úniku: Důsledek české rovné daně fyzických osob z roku 2008 na daňový únik.
| Autor: | Mgr. Pavel Hrbek |
|---|---|
| Rok: | 2011 - letní |
| Vedoucí: | PhDr. Jan Zápal Ph.D. |
| Konzultant: | |
| Typ práce: | Diplomová Finance, finanční trhy a bankovnictví |
| Jazyk: | Anglicky |
| Stránky: | 87 |
| Ocenění: | |
| Odkaz: | |
| Abstrakt: | The main goal of this thesis is to examine the efect of Czech's 2008 at rate personal income tax reform on consumption, income and tax evasion since there is a belief that personal income tax rates are partially responsible for high levels of tax evasion. We use the gap between household expenditures and reported income as a proxy for tax evasion with the Czech microeconomic data from the 2006-2008 Household Budget Survey. Employing di erence-in-di erence approach, we nd no efect of the Czech at personal income tax rate on tax evasion for households with one economically active individual in the year 2008 relative to households experiencing no change. |
