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Taxation during the financial crisis in the Czech Republic in terms of fiscal policy
Lukschanderlová, Simona ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
The diploma thesis deals with changes in the system of taxation in the Czech Republic, 2008 -- 2013. The aim of the thesis is to analyze particular changes in the system of taxation in each year and determine what form of fiscal policy was applied and whether it was in accordance with tax theory. The examined taxes are: personal and corporate income tax, social security contributions, health insurance, value added tax and excise duties. The first part of the thesis deals with causes and consequences of the financial crisis that began in 2008. The second part of the thesis deals with fiscal policy theory and its measures. The third part of the thesis is an analysis anti-crisis measures applied throughout the European Union during the financial crisis. The fourth part analyzes the changes in the system of taxation in the Czech Republic, 2008 -- 2013.
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Comparison of corporate tax burden in Czech Republic and Slovakia
Piatková, Daša ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
This thesis aims to compare the tax burden on companies in terms of corporate tax rate in Czech Republic and Slovakia. Comparison of taxation between those countries is not only important in international statistics, but also because of the high impact of the tax burden on corporate decision-making on the allocation of investment. The rate of taxation of companies will be compared in two ways, based on evaluation of differences in tax legislation and through comparison of the effective tax rates. The thesis also includes theory concerning the tax burden indicators and their calculation, including the observed effective tax rate. The data used to calculate this indicator of tax burden were obtained from the Amadeus database. Based on the results of the two comparisons, it will be evaluated, in which country is the corporate income tax more favourable for the taxpayers.
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Effective taxation of labour in the Czech republic and Slovakia
Kohoutová, Kateřina ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
The aim of this thesis is to compare effective income tax rate in Czech and Slovak republic. After introduction follows chapter which describes the tax systems in both countries with focus on personal income tax and social insurance. The third chapter defines indicators of effective labour taxation which are used for international comparison. Chapter four is comparing effective labour taxation in Czech and Slovak republic based on indicators defined in previous chapter. The fifth chapter is analysing inequality of income distribution and influence of income tax on redistribution. The progressivity of personal income tax in Czech and Slovak republic is measured by interval and global progressivity method. The conclusion is summarizing the outcomes of the thesis and suggests improvements for Czech tax system.
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Mineral oil tax policy in the EU
Miklová, Lenka ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
This thesis summarizes the findings of the current application of mineral oil taxation policy in the European Union and individual Member States. Attitude and editing this field from the perspective of the European Union is engaged in a chapter called harmonization of taxes on mineral oils in the EU. Comparative analysis of tax revenues from mineral oils in the EU is the second chapter in which I deal with the taxation of mineral oils in the Member States and their tax revenues from energy taxes, which include revenues from mineral oil. Next chapter competition duties on mineral oils focuses on the development of tax rates on mineral oils, the mobility of the tax base and the related variability in rates over time and between countries. The content of the last chapter named Evolution taxation of mineral oils from the perspective of the European Union, the EU primarily intended changes in the taxation of energy products.
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Methods to avoid double taxation of dividends in the EU countries
Borzova, Ekaterina ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
My thesis is concentrated on double taxation issues in European Union countries. Target is to describe various systems of dividends taxation in different EU countries and compare them with system that Czech Republic uses, to evaluate how effectively are double taxation eliminated based on the double taxation treaties. Efficiency of double taxation avoidance is measured by calculation of value "overtaxation". In the theoretical part of the thesis are the term double taxation defined and the reasons of their source and methods of their elimination are mentioned. Practical part is dedicated to comparison how the different countries are handling with dividends taxation in their domestic legislation and furthermore the ways of dividends taxation in their double taxation treaties are explained. In the conclusion of the thesis are the topics for the practice given, and the actual tax system of Czech Republic development is described.
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Analysis of development of tax revenue in Czech republic
Bravencová, Alena ; Hartlová, Alena (advisor) ; Kubátová, Květa (referee)
This thesis provides analysis of the development of tax revenues in the Czech republic for period from 1993 to 2010. The focus is on tax of income which is paid by individuals and on tax of income paid by corporation. The main aim is to analyze the development of total tax revenue of individuals and corporation in connection with changes in nominal tax rates and others structural elements. In last part of this thesis are measured impacts of changes in tax rates and tax burdens of income tax.
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Consuption Taxes and Market Prices: Interaction and Effects
Křiklava, Eduard ; Klazar, Stanislav (advisor) ; Hartlová, Alena (referee)
The subject of this thesis is interaction between market prices and consumption taxes. The thesis contains analysis of influence of consumption taxes on market prices of five chosen goods, monitors possible causes, observes and quantifies the amount of additionally imposed tax, which is beard by consumer or producer of the good. The analysis of consumption taxes influence on market prices is performed by methods of correlation and regression analysis. Analyzed products are petrol "natural 95" (unleaded), diesel oil, cigarettes Petra and Sparta, dark rum and beer. Prices of these goods are monitored by Czech Statistical Office. First part of this thesis contains mostly theoretical introduction and impact theory of taxes. Second part deals with particular consumption taxes and their short-term impact. The third part of this thesis contains the statistical analysis.
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Comparison of the corporation tax base in selected OECD countries
Černá, Daniela ; Láchová, Lenka (advisor) ; Hartlová, Alena (referee)
The subject of this thesis is "Comparison of the corporation tax base in selected OECD countries". The main objective is comparison of corporation tax base legislation and its impact on the tax burden of corporations in Czech Republic, Austria and Cyprus. Sub-objectives are: analyzing the elements of corporation tax base in these countries, finding out how the asset depreciation is regulated in these countries and assess the impact of corporation tax base legislation on effective tax burden. For each country there are described elements that affect the tax base: subjects, incomes, expenses and other items deductible from the tax base. Impact on the tax burden is assessed using a model example and implicit tax rate on corporate income.
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Actual Tax Policy of EU
Pecková, Zdeňka ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
This thesis work is attended to actual tax policy of EU. The form of the tax policy is determined in a strategy which was identified by European Commission. At first, I deal with a strategy in general and then in terms of direct and indirect taxes. The result from the thesis work is that tax policy is focused on removing barriers to the smooth operation of the internal market, on the avoidance of double taxation, on the elimination of tax evasion and on finding the best way for an EU-wide taxation of international companies trading throughout the EU. In the fourth chapter, I compare the tax principles with set tax policy and I conclude that the policy is generally set in accordance with the requirements of a good tax system. The last chapter discusses the fiscal policy response to the financial crisis. I show some examples of reforms in member states, I examine if they are consistent with the overall tax policy and I mention some possibilities where to get additional tax revenue.
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The tax measures in EU that were adopted because of the global economic crisis
Kadlecová, Lucie ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
The thesis deals with the tax measures adopted in the EU countries in the context of the global economic crisis. The objective of this thesis was to describe the tax changes and evaluate their effectivity. The adopted measures were evaluated with regard to the theoretical principles of taxation. In my thesis I used the method of secondary analyses of the EU and OECD materials; to evaluate the effectivity of the tax changes I have used the method of comparison and deduction. I made detailed analysis of tax reforms in Hungary, Greece and Germany. The tax measures in all compared countries confirmed the recent trend -- a shift from direct to indirect taxation. In my work I also focused on the impact of fiscal policy on economic growth. During the crisis the EU countries tried to support the economy by fiscal incentives which led to the high state debt and in some countries almost to a state bankruptcy. It is very complicated to explain how much influence had the taxes in the combat with the crisis. However it is quite certain that without the fiscal help a number of states would be still in recession.
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