Rovná daň v Českej Republike dopadová štúdia na domácnosti v Českej Republike
Flat tax in Czech Republic
analýza, rovná daň, domácnosti, Práce bakalářské, Rozpočet veřejný, Česko
The paper analyses the impact of the flat tax on the czech households and public finance. Income Tax, Value Added Tax and Excises are examined into the greater detail. The flat tax proposal from Tax reform concept 2004-2006 Slovak Republic and ODS 2002 proposal is considered in the paper. The flat tax system, according to author´s expectation, while lowering the income tax burden, increases the consumption tax burden. The outcome of the paper is that the flat tax system according to the SR proposal is fiscal neutral, but affects 60 % poorer czech households negatively. The system will have the worst impact on pensioners. ODS flat tax proposal would affect households in more positive way, however, it will substantially burden public finance. It will again burden most pensioners households. Flat tax is, despite its name, actually progressive in income tax and regressive in Value Added Tax.