03470ntm a22004937i 4500 000714487 CZ-PrVSE 20240615111821.0 m d cr n|||||||||| 240615s2024 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Hanousek, Kryšpín ISIS:173149 dis Lokální Daně ve Švédsku eng Local Income Taxes in Sweden / Kryšpín Hanousek 2024 ?? stran : digital, PDF soubor Vedoucí práce: Jana Tepperová Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví, 2024 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2024 This thesis aims to analyze the relationship between the internal migration flows in Sweden and the tax rate differential between the Swedish regions using multiple regression analysis. Abstract: While the inherent motivation behind migration may differ on a personal level, there are common factors considered when choosing the final destination – labor opportunities, housing costs, income, weather conditions, family environment, and also tax conditions. Tax rate has been identified among the significant factors influencing the selection of the location where to go in regards to external migration, but except for a few studies performed over a decade ago, the current research on the relationship between tax and internal migration is quite limited. With one of the most mobile populations in Europe and a unique tax system, where the personal income tax rate due to the fiscal decentralization varies between the municipalities and counties, Sweden shows potential for assessing the impact of tax rate differential between the regions on the internal migration flows. Using macroeconomic data on the internal migration flows between the counties in Sweden from 2010 and 2020, this research is focused on identifying the potentially influential effect of tax rate differential on the probability of inmigration into a particular county within Sweden. Being aware of the presence of other decisive factors, the regression analysis includes additional independent variables to be controlled for and thus helps to isolate the effect of the tax rate differential on the probability of inmigration into a county. Způsob přístupu: Internet finance and accounting [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas Sweden Local tax Internal Migration Tepperová, Jana hka2012693457 ths Solilová, Veronika ISIS:154204 opn Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví kn20010709398 dgg https://insis.vse.cz/zp/87393/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/87393 Hlavní práce https://insis.vse.cz/zp/87393/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/87393/posudek/oponent/83049 Oponentura https://insis.vse.cz/zp/87393/podrobnosti dc:identifier NEPOSILAT VSKP vse87393 240613 87393