Ing. Savina Finardi

Bachelor's thesis

Rovná daň

Lump sum tax
Abstract:
Teoreticky studie vychází z Lafferovy křivky, Smithových daňových kánonů a teorému optimální velikosti veřejného sektoru. Navrhuje daňovou reformu v podmínkách sociálního a ekonomického prostředí České republiky. Využívá empirických poznatků daňové reformy na Slovensku.
Abstract:
This paper is based on theoretical principles including the Laffer curve, Smith’s tax canons and the theorem of the optimal extent of the public sector. It proposes tax reforms based on the specific conditions in the Czech Republic including its current social and economic environment. The study also uses empirical data from Slovak’s tax reform which included a flat tax and tax cuts.
 
 
Language used: Czech
Date on which the thesis was submitted / produced: 28. 3. 2006

Thesis defence

  • Date of defence: 31. 5. 2006
  • Supervisor: doc. Ing. Zdeněk Sadovský, CSc.
  • Reader: Ing. Petr Paulczyňski

Citation record

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Institution archiving the thesis and making it accessible: Akademie Sting

Sting academy

Bachelor programme / field:
Economic Policy and Administration / Taxation

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