National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Comparison of rules for the creation of tax bases in selected countries
Klusáčková, Hana ; Frýzek, Libor (advisor) ; Matějka, Václav (referee)
This diploma thesis deals with the corporate tax, specifically with the comparison of the rules for the creation of the tax base in the Czech Republic, Slovak Republic, Cyprus and the Netherlands. The target of the thesis is to find out major differences in the structure of the corporate tax base, to assess the profitability of the systems for foreign investors and to formulate the recommendations for the Czech Republic. The thesis describes the legislative regulations of the corporate taxes in particular countries. The comparative analysis and the summary of the results formulated in the final part of the thesis. Furthermore, statutory and effective tax rates are being compared, as well as the share of revenues from corporate tax on gross domestic product and on total tax revenues.
Je daňová politika ČR proticyklická?
Klusáčková, Hana ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
Goal of this thesis is to evaluate the fiscal and tax policies in terms of pro-cyclicality and counter-cyclicality. The first three chapters deal with the theoretical part. In this part are issues such as fiscal and tax policy, national budget and various types of balances, the economic cycle and it's phases, the concept of counter-cyclical policy of economic theories and also the Pact of Stability and Growth and content of Convergence program of the Czech Republic. The practical part includes an analysis of these policies on the basis of the Czech Republic. The practical part includes an analysis of these policies on the basis of specific figures and evaluation of the results obtained.

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