Český finanční a účetní časopis 2007(2):48-54 | DOI: 10.18267/j.cfuc.221

Analýza daňového zaťaženia práce po zavedení tzv. rovnej dane

Anna Harumová
Doc. Ing. Anna Harumová, PhD. - docentka; Katedra podnikových financií, Fakulta podnikového manažmentu, Ekonomická univerzita v Bratislave, Dolnozemská cesta 1, 852 53 Bratislava 5; <harumova@dec.euba.sk>.

Application equal tax in the Slovak Republic makes better allocation of income to the state budget, reduce rate repartionings in society and from long-time aspect is stimulating economic expand and creation of investments. From individual and companies view cancel progressive taxations, which up to now relate mainly enjoy success, then with higher income society. On the second side equal tax implementation advantage this category and don't advantage category of individual and companies with low income. The system became less motivating for middle income groups.

Keywords: Tax; Equal tax; Taxes aspects; Motivating; Stimulating economic expand.
JEL classification: H2

Published: June 1, 2007  Show citation

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Harumová, A. (2007). Analýza daňového zaťaženia práce po zavedení tzv. rovnej dane. Czech Financial and Accounting Journal, 2007(2), 48-54. doi: 10.18267/j.cfuc.221
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