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Tax Revenues in the Field of the Environment in the Czech Republic and Selected Member States of the European Union
BENEŠOVÁ, Anna
This thesis deals with the topic of tax revenues in the field of the environment. This topic is very current, and after the entry of the Czech Republic into the European Union, not only advantages arose, but also obligations that must be fulfilled in this area. The thesis analyzes the development of environmental tax for the selected period in the Czech Republic and four selected countries of the European Union. These selected member states of the European Union are Bulgaria, Germany, Spain and Sweden. The work also defines broad-er contexts, the structure of this tax in individual countries, etc. Part of the work is cluster analysis applied to all the states of the European Union and some other European states. The work provides a comprehensive summary and analysis of tax revenues in the area of the environment for the selected period of European states, comments on the environmental poli-cy of selected member states. This is a suitable guide for searching for states with similar tax revenues in the area of the environment.
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Tax Revenues in the Area of the Environment
BLÁHOVÁ, Tamara
The thesis focuses on the development of tax revenues in the Czech Republic, particularly regarding energy taxes. It seeks to accurately characterize and define environmental tax revenues, primarily through theoretical exposition, and subsequently in the practical section using basic tax indicators. The practical part further analyzes the evolution of energy tax collections. This analysis involves confirming or refuting seasonality using a specific statistical test, namely the F-test of seasonality. Additionally, it examines the trend and seasonal fluctuations in monthly tax collections of these taxes over the years. The thesis describes possible causes of these fluctuations and the trend in energy tax collections, as well as the consumption of commodities subject to these taxes. Monthly tax collection data (i.e., taxes on electricity, natural gas, and solid fuels) are obtained from statistics provided on the customs administration website, while data related to macroeconomic variables (e.g., GDP) are obtained from the Czech Statistical Office. Regarding tax indicators, it was found that the share of energy taxes in total tax revenues is increasing, the partial tax quota of energy taxes has been decreasing over the years, and the share of energy taxes per capita is slightly increasing. A detailed analysis of monthly collections then reveals that collections from electricity and natural gas taxes, as well as the consumption of commodities subject to these taxes, are increasing. Conversely, a decreasing trend was observed in collections from solid fuel taxes, which was also observed in the consumption of one of the most commonly used solid fuels, namely coal. Seasonality on a monthly basis was evident for all three observed taxes, with the most pronounced seasonality observed in collections from solid fuel taxes.
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Dopady inkasa daně z nemovitých věcí na rozpočty obcí
Lacinová, Veronika
Lacinová, V., Impact of real estate tax collection on municipal budgets. Diplomat thesis. Brno: Mendel University, 2023. The diploma thesis on the topic of Impacts of real estate tax collection on mu-nicipal budgets is in the basic concept divided into a research part, where there is knowledge in the field of territorial self-governments, municipal budgets or types of taxes that are applied to specific issues dealing with the practical part. The aim of this diploma thesis is to evaluate the changes made in the real estate tax legisla-tion and changes in the budgetary allocation of taxes and then evaluate their im-pact on municipal budgets All the above-mentioned impacts were analyzed in se-lected municipalities, which were categorically divided, as stated in the law, into groups according to the number of residents. It was based on data from 2018 to 2022. Each municipality was analysed for the use of changes in the local coefficient and their income. The output of the diploma thesis are recommendations for mu-nicipalities and the Ministry of Finance.
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Dopady Covid-19 na daňové příjmy obcí Jihomoravského kraje
Polcer, Dominik
Polcer, D. Impact of Covid-19 on tax revenues of municipalities in the South Moravian Region. Diploma thesis. Brno: Mendel University, 2023 The main goal of this diploma thesis is to identify the impacts of Covid-19 on tax revenues of municipalities in the South Moravian Region. The theoretical part describes the problem of share and assigned taxes, including their changes that affect the encashment in the given time period. The impacts of the Covid-19 pandemic are compared with the financial crisis in 2008. The practical part uses descriptive and econometric methods to analyse the revenue generated by individual taxes and major municipal revenues, including their impact due to legislative changes and the Covid-19 pandemic. On the basis of the analysis for the period from 2018 to 2021, it was found that the Covid-19 pandemic did not have a significant impact on encashment of tax revenues. Finally, some recommendations are offered that can affect the strategy of economic activities of municipalities in the South Mora-vian Region in the long term.
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Daňové příjmy vybraných obcí s ohledem na nemoc Covid-19
Míča, Lukáš
The diploma thesis is focused on evaluation of the development of tax revenues of municipalities in the Czech Republic from 2017 to 2021 and the influence of the Covid-19 pandemic in 2020 and 2021. At the same time, the development of revenues in other EU countries is also pointed out. The aim of the thesis is also to evaluate the factors and possibilities that influence the level of tax and non-tax revenues of municipalities. Literary research describes the issues of territorial self-government, municipal budget, budget structure, economic and tax measures taken in connection with the Covid-19 pandemic. The research is carried out on municipalities located in the Šternberk micro-region and possible surroundings. Within the research, the development of revenues in the time period from 2017 to 2021 is monitored, the impacts on the expenditure side and economic indicators due to the pandemic are further evaluated. Based on the impacts and measures taken, changes in the budgetary determination of taxes, results and the literature studied, recommendations for municipalities in connection with their size were proposed.
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An analysis of effective tax reforms for developing economies in the past 20 years to increase tax system efficiency : A case for Zimbabwe
Mwanza, Tapiwa Allen
The tax system and its efficiency it’s still a further pertinent topic for discussion. Sound tax reforms are critical to creating a stable macroeconomic environment, growing the economy, attracting investments, creating employment, and fostering poverty reduction. The aim of this paper is to analyze and evaluate tax reforms used throughout the period from the year 2000 to 2020 and give future recommendations for developing efficient tax systems for the Zimbabwean economy. The study employed regression analysis and assumed that tax as a percentage of gross domestic product was being influenced or explained by inflation rate, corruption index, government debt as a percentage of gross domestic product, unemployment rate, and personal income tax. The study found out that the inflation rate and corruption index have a positive effect to tax revenues, while government debt as a percentage of gross domestic product unemployment rate, and the personal income tax affected tax revenues negatively. The dependent variable was explained by the independent variables at 98 %. Empirical evidence from this study also revealed that unemployment rate influenced the tax revenues the most compared to the other independent variables. The paper also looked at some of the issues in tax collection in Zimbabwe such as shadow economies, tax evasion, tax avoidance, corruption, tax morale, foreign direct investments, government budget deficit to GDP ratio, and trade openness.
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Elektronická evidence tržeb v České republice
Pisková, Lenka
The bachelor thesis deals with the topic of electronic evidence of sales in the Czech Republic. Its goal was to evaluate the efficiency and profitability of the electronic evidence of sales among taxpayers running business in accommodation services. The literary part of the thesis describes the issue of business and the electronic evidence of sales together with aspects of its implementation and tax evasion. In the practical part, data of accommodation services from the Czech Statistical Office and the Financial Administration of the Czech Republic in the period 2012-2020 are evaluated. The results showed the fulfilment of the precondition of the electronic evidence of sales and an increase of the tax base for accommodation services business owners.
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Tax Incomes Analysis of Municipalities
GREGOROVÁ, Ivona
The aim of the thesis is to analyse tax revenues of selected municipalities in the size category of 1000-1999 inhabitants in the period 2015-2020. It classifies the types of municipalities, their structure, and their cooperation. Furthermore, the thesis deals with the competence, authorities of the municipality and especially the budget. A part is also devoted to the most recent regulation of the budget determination of taxes, on which municipalities receive a share of shared tax revenues of the state budget. For the thesis, the evolution of the budgetary determination of taxes since 2012 is also mentioned. The category of 1000-1999 inhabitants is chosen because it can be described as an average size category of municipalities. Seven municipalities in the Vysočina region are selected. The analysis is done by using horizontal, vertical analysis and average growth rate. Indicators of financial and tax autonomy and regression analysis of municipalities' shared tax revenues are also used. The development of tax revenues of selected municipalities is also compared with the average for the selected category of municipalities and the development of selected revenues of the state budget. The analysis is presented per capita. Finally, proposals for the analysed area of tax revenues and for the budget allocation of taxes are made.
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Specifics of municipalities' management in sub-urban areas
FOLTINOVÁ, Marta
Suburbanization is a difficult process, which means a population shift and an activities connected with it from a core cities into a suburban zones. It is a global phenomenon which has impacts on diverse areas such as a geography, sociology and economy. The thesis presents the theoretical basic, particularly the key issues conneced with suburbanization and it decribes the characteristics of the functioning of municipal management in the Czech Republic. The practical part is aimed at finding specifics of municipal management in the suburban areas in the South Bohemian Region. Based on intensity of ongoing suburbanization are compared the groups of municipalities. It is compared six groups of municipalities which are suburban zones 1, 2, 3 and 4, as well as the core cities and the last group is a neutral sample of municipalities. The total number of compared municipalities is 127 and they are analyzed in the period 2010-2018. Data for the practical part were obtained via publicly available databases. This diploma thesis is focused on the economic impacts of suburbanization and specifically on how the revenue and expenditure side of municipal budgets is affected. From the point of view of suburbanization are the most affected the tax revenues and especially the shared taxes where the impacts of suburbanization is the most obvious.
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