Browsing by Author "Schäferová, Martina"
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- ItemVývoj daňového zatížení konečných příjmů domácností v kontextu probíhající reformy veřejných financí(Technická Univerzita v Liberci, 2010) Schäferová, Martina; Sojková, LenkaThe theme of this thesis is the development of the tax burden on the final income of households in the context of the ongoing reform of public finances. Mainly it is focused on what was the difference in household income just before the reform in 2007 and after the reform in 2008. Given the concerns that have led to changes introduced by the reform, it is important to look not only at cons, but mostly pros, which may influence the effects much more. At the same time is needed to determine whether changes are positive or negative for each type of family and how they affect the decisions of families with very low incomes, about whether to integrate into the economic process or not. The task of change should therefore be to motivate people to be employed and it's rewarding, so that abuse of social benefits. It should also support measures working families with children who are the future of the state. Whether this is so or not, the author explores in this work.