Detail práce

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.
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