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Tax Expenditures: The Extent of Corporate Tax Breaks in the Czech Republic
Pankina, Anastasia ; Janský, Petr (vedoucí práce) ; Hejlová, Hana (oponent)
Until 2014 the Czech Republic has never published reports on tax expenditures. This paper deals with the analysis of corporate income tax breaks, their estimation, reporting practice and effect on the state budget. The main purpose of this paper is to analyze and estimate the extent of corporate income tax breaks in the Czech Republic from 2008 to 2013. In order to compute tax expenditures we applied a revenue forgone method. According to our estimations, most of the corporate income tax expenditures in the Czech republic were growing gradually during the estimated period, except of tax breaks for expenses on R&D and investment incentives, which increased more than twice from 2008 to 2013. We assume that this increase is a consequence of government reforms oriented to promote R&D and inflow of investments in the Czech Republic. Also, we compared our results with previous study on this topic and discussed the differences. In 2012 corporate tax expenditure in the Czech Republic accounted for about 1.6% of total state revenue from taxation, the comparison with estimates from other EU member states and US indicated that commonly this number does not exceed 2%. Moreover, during our analysis of corporate income tax breaks in different countries we noticed that high and sharp increases of total tax...
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Costs of Conflict: Empirical Analysis of the Economic Situation in Palestine and Israel
Pankina, Anastasia ; Baxa, Jaromír (vedoucí práce) ; Semerák, Vilém (oponent)
This thesis analyzes the Israeli-Palestinian conflict. Deeply rooted in history, and dominated by mutual violence, the conflict has been causing considerable damage to society, politics and economics for several decades. The latest attempts for the peace negotiations process failed, leading to an escalation of tensions and the Second Intifada in 2000. The Israeli West Bank Barrier has been constructed with an aim to reduce the number of terrorist attacks and to stabilize the situation of the region. By using the synthetic control method, we evaluate the impact of the Second Intifada and the Barrier on GDP per capita. The results indicate that Israel benefits from the West Bank Barrier, in 10 years the country managed to completely recover from the substantial negative effect of the Second Intifada. On the other hand, the West Bank experienced a decline in GDP per capita at the beginning of construction since the Barrier damaged properties located close to the construction and restricted movement of goods and people. A couple of years later the situation stabilized, however, the West Bank was unable to achieve full recovery from the armed uprising of 2000, and the GDP per capita growth remained limited. The estimations for the whole of Palestine reveal a negative impact, that is also attributed to...
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Costs of Conflict: Empirical Analysis of the Economic Situation in Palestine and Israel
Pankina, Anastasia ; Baxa, Jaromír (vedoucí práce) ; Semerák, Vilém (oponent)
This thesis analyzes the Israeli-Palestinian conflict. Deeply rooted in history, and dominated by mutual violence, the conflict has been causing considerable damage to society, politics and economics for several decades. The latest attempts for the peace negotiations process failed, leading to an escalation of tensions and the Second Intifada in 2000. The Israeli West Bank Barrier has been constructed with an aim to reduce the number of terrorist attacks and to stabilize the situation of the region. By using the synthetic control method, we evaluate the impact of the Second Intifada and the Barrier on GDP per capita. The results indicate that Israel benefits from the West Bank Barrier, in 10 years the country managed to completely recover from the substantial negative effect of the Second Intifada. On the other hand, the West Bank experienced a decline in GDP per capita at the beginning of construction since the Barrier damaged properties located close to the construction and restricted movement of goods and people. A couple of years later the situation stabilized, however, the West Bank was unable to achieve full recovery from the armed uprising of 2000, and the GDP per capita growth remained limited. The estimations for the whole of Palestine reveal a negative impact, that is also attributed to...
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Tax Expenditures: The Extent of Corporate Tax Breaks in the Czech Republic
Pankina, Anastasia ; Janský, Petr (vedoucí práce) ; Hejlová, Hana (oponent)
Until 2014 the Czech Republic has never published reports on tax expenditures. This paper deals with the analysis of corporate income tax breaks, their estimation, reporting practice and effect on the state budget. The main purpose of this paper is to analyze and estimate the extent of corporate income tax breaks in the Czech Republic from 2008 to 2013. In order to compute tax expenditures we applied a revenue forgone method. According to our estimations, most of the corporate income tax expenditures in the Czech republic were growing gradually during the estimated period, except of tax breaks for expenses on R&D and investment incentives, which increased more than twice from 2008 to 2013. We assume that this increase is a consequence of government reforms oriented to promote R&D and inflow of investments in the Czech Republic. Also, we compared our results with previous study on this topic and discussed the differences. In 2012 corporate tax expenditure in the Czech Republic accounted for about 1.6% of total state revenue from taxation, the comparison with estimates from other EU member states and US indicated that commonly this number does not exceed 2%. Moreover, during our analysis of corporate income tax breaks in different countries we noticed that high and sharp increases of total tax...
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