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Effective corporate tax rates in the EU
Josková, Renata ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This thesis is concerned with effective rates of corporate income taxes in EU in 2011. The aim is comparison of effective rates of corporate income taxes in different sectors of particular states - EU members, measured by real effective tax rate. Another aim is comparison real effective rate od EU corporations with implicite corporate tax rates and uncover, whether the level of real effective tax rate and implicite tax rate depends on GDP in % EU-28, inflation, size of the company, research and development costs, or depreciation of machinery and buildings. Differences in real effective tax rate do exist not only in between EU members, but also in different sectors. Values of implicite tax rate in different countries differ in 2011. Analysis results show, that the only mutual factor, which influences value of real effective tax and implicite tax rates is size of the company. When talking about implicite tax rate, dependence on other factors is not approved. Moreover, real effective corporate tax rate is influenced by GDP in % EU-28, as well as research and development costs. Inflation rate and depreciation time of machinery and buildings are factors, that show no connection between both surveyed taxes. Increase relation betwee real and implicite corporate taxes rate is proved.
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Changes of the tax mixes in the EU during the crisis
Nováková, Aneta ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
The thesis deals with the question whether the financial crisis caused changes in the structure of tax revenues in the EU Member States. It's necessary to specify trends in the tax mixes that helps us to determine whether the changes in the structure can be really caused by the crisis or it is EU long-term trend. The analysis focuses on indirect taxes, social contributions and direct taxes that are analyzed separately as personal income taxes and corporate income taxes. The analyzed period is the beginning of the crisis. These are mostly the changes in the turning period pre-crisis and crisis (2006 and 2007 are compared with 2008 and 2009). The analysis is performed by t-tests.
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The trends in the statutory and implicit tax rates of corporations in the Czech Republic
Papežová, Marcela ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This diploma thesis deals with the trends in the statutory and implicit tax rates of corporations in the Czech Republic. The main goal of this study is determine the causes of differences between implicit and nominal tax rates of corporations in the Czech Republic from 1993 till present. The first descriptive part is devoted to the development of corporate income tax. Furthermore, the study focuses on the classification of the tax burden through the effective corporate tax burden. Another part is devoted to the trends and comparison of implicit and statutory tax rates in the Czech Republic and the European Union and the analysis of the main legislative changes since 1993. The final chapter deals with the comparison of 1996, when the difference between implicit and statutory tax rate was the most significant, with the current year 2012. The aim of the diploma thesis is to find out abnormalities that cause distortion between the rates.
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The progress of the efective tax rates from the corporate income
Štěpán, Jan ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
My diploma deals with the effective taxation from the corporate income. The main part of the thesis is aimed on general progress of the effective corporate tax as well as progress of the effective corporate tax in the Czech Republic. Effective corporate tax is a rate, which reflects the real taxation of corporates in particular states. The effective corporate tax arises from the statutory tax rate, which is adjusted by such items, which affect the final taxation. First part of the thesis deals with the options of set up of effective corporate income tax. The second part deals with the tax system in the Czech Republic. The analytic part is aimed on the progress of the effective tax rate. This part is attended by graphs, which show as well as compare the effective corporate income tax rate in particular states.
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Tax competition for mineral oils in EU
Lichterová, Markéta ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This thesis compares the tax competition in excise duty of mineral oil between the groups of the old and new member states of the Europian union. Is based on the result of the analysis for the mineral oils (unleaded petrol,gas oil, havy fuel oil and LPG). Based on this analysis assess whether there is the tax competition. The results of analysis shows that there is the tax competition for the mobile tax bases.
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Demographic Aspects of the Pension System in the Czech Republic and Norway
Petráňová, Lenka ; Klazar, Stanislav (advisor) ; Kostohryz, Jiří (referee)
This master thesis is focused on the analysis of the impact from trends of different demographic aspects on the current pension system in the Czech republic and Norway. The old age pension system including its reforms is described and compared within both countries. Furthermore it is investigated how the citizens perceive the development of particular demographic aspects, what they think about the status and reforms regarding the pension system, and how they provide themselves for retirement. In addition to the comparison between the Czech and Norwegian pension systems the thesis also provides suggestions for improvement within demographic aspects, the settings of the pension system, the government and the society itself.
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Revenue Forecasting in Municipal Budgets
Talíř, Jan ; Sedmihradská, Lucie (advisor) ; Kostohryz, Jiří (referee)
The diploma thesis is focused on the analysis of prediction of tax revenues in conditions of cities Polička, Svitavy and Litomyšl. The main objective was to determine how surveyed municipalities predict their tax revenues, how accurate their estimates are and, in particular, whether it is possible to achieve more accurate results based on basic statistical methods. Minor objectives of this work were the description of how the individual municipalities forecast tax revenues, how the forecasts are integrated into the budget process and how this issue is dealt with in the United States. The results of the analysis showed that it is not possible to get more accurate predictions using basic quantitative models. It turned out that the quality of predictions of the statistical models was similar to the quality of the municipal estimates, even at forecasts of those tax revenues, where the deviation from the real revenue is quite high.
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Analysis of the tax burden on companies
Reitmayerová, Lucie ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This diploma thesis is focused on measuring the corporate tax burden with the implicit and statutory corporate tax rates within the European Union. The aim of this study is to compare tax burdens across the European Union. Furthermore, to determine whether the implicit tax rate on corporate income depends on the following factors; statutory tax rate, depreciation period of certain assets, tax preferences of research and development, investment incentives or the possibility of transfer of tax losses. In the period 1995 to 2010 the average statutory corporate tax rate decreased significantly. The development of average implicit tax rate on corporate income was not so clear. The differences exist mainly between the Old and New Member States. The performed analysis did not prove dependence of implicit tax rates on corporate income on the above mentioned factors.
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Analysis of public procurement in Jindřichův Hradec
Freimannová, Beáta ; Maaytová, Alena (advisor) ; Kostohryz, Jiří (referee)
The goal of this paper is to analyze the process of assessment and outsourcing of contracts by the municipality. The theoretical part will concentrate on analyzing the city budget, its revenue and expenditure side. I put focus on capital expenditure by which municipality provides public services via public procurement. The second part defines the participants in the procurement process and the types of contracts. I pay attention to the methodology used by the city for the small scale procurement and methods of public procurement assessment, to be used in further analysis. In the third part I analyze one particular contract, steps involved in awarding the procurement and selection of assessment criteria. To determine the model weights I chose the method of successive weighting pattern combined with the method of allocation of 100 points. The values obtained in this way were compared with weights actually used. To assess the different offers I applied the newly obtained weights to the information published in the protocol (for assessment and evaluation of bids) and analyzed differences between actual and predicted points according to the new scale of weights.
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