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The tax system of Slovakia
Soukupová, Petra ; Klazar, Stanislav (advisor) ; Čejková, Eliška (referee)
This final thesis deals with the tax system of Slovakia. The main aim of the thesis is to capture the development of the tax reforms carried out in the Slovak Republic and the decription of the consequences of the resulting tax systems. The partial aim is the analysis of the Electronic Register of Sales. The first chapter defines the concept of tax reform and describes tax reforms in the world, then there are futher specified tax reforms of Czechoslovakia. The second chapter focuses on a big tax reform in Slovakia in 2004. The third chapter is devoted to the current tax system. The fourth chapter deals with the Electronic Register of Sales.
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The welfare benefits and taxes benefits for families
Puková, Marta ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This master thesis is about change in revenue of the householdes without children and with children. The thesis is divided into several parts. I used avialable literature in the theoretical part and this part should explain what factors affect family income. These are the chapters that deal with family politicy, welfare benefits and taxes benefits for family. The second part is practical and it is divided in two chapters. In the first chapter I analysed the dats of Czech statistics and in the second I modelized income of some types of families income.
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Second pillar - critical analysis
Šuták, Pavel ; Klazar, Stanislav (advisor) ; Trgiňa, Gejza (referee)
This deals with the pension system reform in the Czech Republic with a focus on the second pension pillar. The aim of the thesis is to evaluate the already canceled second pillar, to identify the causes of the failure and to outline in which aspects it could be learned from the experiences of other countries. The thesis describes the development of the reform, its main parameters and the attitudes of individual actors. The main cause of the fall was the low interest of citizens in participation in the second pillar, which was caused mainly by political factors, inappropriate settings and poor citizens' awareness. For future reforms, it would be advisable to take lessons from reforms implemented by other states. This paper describes the reforms in Hungary, the Netherlands and Sweden.
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The Maastricht fiscal criteria, their formation and problems with meeting the criteria in the EU
Mihalec, Lukáš ; Izák, Vratislav (advisor) ; Klazar, Stanislav (referee)
This work deals with the Maastricht criteria and analyses the compliance with its fiscal rules in the period form 1995 till 2015 on the given sample of countries: Slovakia, Belgium, Germany and Greece. The assessment of compliance with fiscal Maastricht criteria in the case of given countries forms the main goal of this work. The thesis is divided into tree chapters. The first chapter introduces basis of the theory of the optimal currency area. Following this theory, the second chapter focuses on the Maastricht criteria as such. The third chapter includes the analysis of compliance with fiscal Maastricht criteria in the case of give countries
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The influence of reverse charge on cash flow of companies
Müller, Martin ; Čejková, Eliška (advisor) ; Klazar, Stanislav (referee)
The bachelor thesis deals with the influence of reverse charge on cash flow of companies. The thesis is divided into 2 parts. The first one is focused on description of VAT system. There are described the main features of VAT system and reverse charge. I also mentioned the differences between them. I also briefly outline harmonisation of VAT in the EU and fraud regarding the paying VAT. The key point of the second part is analysis of VAT system and reverse charge on cash flow of the illustrative company.
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National debt of Czech Republic
Chung, Su Won ; Izák, Vratislav (advisor) ; Klazar, Stanislav (referee)
The dissertation analyzes national debt of Czech Republic between the years 1996 to 2015 as well as comparing it to other member states of European Union with a brief suggestion of how to lower the debt. Results are based on documents from Ministry of Finance of Czech Republic.
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Taxes and subsidies for agricultural entrepreneurs
Žebráková, Barbora ; Klazar, Stanislav (advisor) ; Trgiňa, Gejza (referee)
The aim of bachelor thesis is to analyze the impact of taxation one of the main operating subsidy (Single Area Payment Scheme-SAPS) on disposable income of selected agricultural entrepreneurs. In connection with SAPS the aim is also to determine whether agricultural entrepreneurs managing a larger area of land get a lower average subsidy per hectare than those who manage a smaller area of land. In addition, the indirect administrative costs are associated with receiving the SAPS subsidy and some investment subsidies. For this purpose a questionnaire survey was made.
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Corporate tax in the Czech Republic and the Russian Federation
Zrůbek, Adam ; Klazar, Stanislav (advisor) ; Trgiňa, Gejza (referee)
In my bachelor thesis I focus on corporate tax in the Czech Republic and the Russian Federation. The main goal of this thesis is to analyze basic legislation and corporate tax systems in the Czech Republic and the Russian Federation and analyze tax duties in selected countries. The first chapter contains budget designation of tax and share of tax revenues on public budget. The second chapter describes structural components of tax in selected countries. There will be also investment incentives discussed in this chapter. Last chapter will focus on tax payments and advance periods.
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Economic and social aspects of the VAT rate on selected products
Valdová, Kateřina ; Klazar, Stanislav (advisor) ; Čejková, Eliška (referee)
The purpose of my Bachelor thesis is to analyse if installation of the second VAT reduced rate in the case of chosen products in Czech Republic was effective. I have examined three indexes. These indexes are administrative costs, price and amount of chosen products (gluten free food, books, baby food). The first part of my thesis is exploring administrative cost and tax incidence. The following is about description using reduces rates in Czech Republic and European Union this rates framework. Finally I have analysed evolution of administrative costs after installation of the second reduced rate was as beneficial as expected.
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Pension insurance account - historical analysis
Šiplová, Dominika ; Klazar, Stanislav (advisor) ; Borešová, Pavlína (referee)
The bachelor thesis deals with a pension insurance account, which shows incomes and expenditures of the pension insurance scheme. The main aim of the bachelor thesis is to find factors that influence this system, and hence the pension insurance account, and by analyzing individual factors determine the extent to which the system affect and whether it is possible to determine one factor that has a dominant influence. The theoretical part of tha bachelor thesis descibes the social policy, which also includes the pension system, and the pension insurance system in the Czech Republic. The practical part describes the results of the checking action of the NKÚ dealing with the financing of the pension system in the Czech Republic and the individual factors that were selected according to the income and expenditure equation of the pension system and the prediction of the demographic development of the Czech Republic. The following is a summary of the analyzes carried out, including and assessment of the state of the funds is the special pension insurance account, respectively special reserve account for retirement reform between 1996 and 2014.
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