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Predikce příjmů obecních rozpočtů
Kramoliš, Jakub ; Sedmihradská, Lucie (advisor) ; Kostohryz, Jiří (referee)
The subject of my bachelor thesis is the elaboration of a case study that deals with the preparation of the revenue side of the budget of the municipality Hodslavice. The main aim of my work is to determine the accuracy of the actual estimates of the municipality and to compare the accuracy of predictions of several statistical methods. I use these statistical methods: simple moving average, exponential smoothing, transformation moving average, regression against time with an exponential trend. Drawn from the analysis, I found that for the prediction of each type of revenue, there is a more accurate method than expert's assessment of the budget administrator in Hodslavice, but there can not be applies a single method of prediction for all types of revenues. The most accurate method for predicting taxes of individual revenues is exponential smoothing. However the differences between the predictions by this method and the expert's estimation of the administrator of the budget are minimal. Regression against time was the best in forecasting tax corporation income and value added tax. For real estate tax and non-tax revenue, which the municipality has at least some competence in influencing the future level of revenue appears to be the most accurate method of simple moving averages.
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Changes in Agricultural Enterpriser’s Levy Charge
Kolihová, Radka ; Klazar, Stanislav (advisor) ; Kostohryz, Jiří (referee)
The objective of the diploma thesis "Changes in Agricultural Enterpriser's Levy Charge" is to describe main legislative changes, which influence levy burden of a real farmer. Every chapter in its first part describes main changes that were made in tax acts. The other part of each chapter analyzes how the levy charge of the farmer is influenced by these changes and if there are some other impacts that affect his levy charge.
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Is usage of international tax planning truly for everyone?
Komínek, Martin ; Klazar, Stanislav (advisor) ; Kostohryz, Jiří (referee)
International tax planning belongs to one of the phenomena of the last decades. Many countries began to reflect tax havens as part of the global economy and many of these tax havens make effort to transform into modern financial centres. This bachelor thesis analyses the break-even point of deciding whether to use or not to use the potential of international tax planning. The thesis is divided into three chapters. In the first chapter, I define tax havens and describe the history from its beginning to its present situation, legal forms of companies being established in tax havens and advantages of their usage, as well. In the second chapter, I describe two selected jurisdictions, namely Cyprus and the Isle of Man. In the third chapter, I show applied examples of using these two jurisdictions and I deal with the question, up from how high earnings before taxes (EBT) it pays off to an entrepreneur from the Czech Republic to use the services of international tax planning. The thesis proves that international tax planning is not financially advantageous for small entrepreneurs with EBT under one million Czech crowns but it already is for entrepreneurs who are able to reach EBT exceeding this amount markedly.
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Tax and Fee Burden of Inheritors
Oberhofer, Aleš ; Slintáková, Barbora (advisor) ; Kostohryz, Jiří (referee)
The aim of the bachelor thesis is to analyze the tax burden of inheritors. The first two chapters stem mainly from the provisions of the Act No. 357/1992 of the collection, on Inheritance, Gift and Real Estate Transfer Tax and the Act No. 40/1964 of the collection, Civil Code. They provide crucial information to determine both the Notary Fee and the Inheritance Tax itself. Then, the data are applied to a fictitious inheritance. In a simplified heritage management, the fictitious inheritance is analyzed and the Notary Fee and the Inheritance Tax calculated. The end of the bachelor thesis includes the derivation of the inheritors' tax and fee burden.
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Analysis of the impact of tax reform from incomes and tax payments
Bornová, Lucie ; Slintáková, Barbora (advisor) ; Kostohryz, Jiří (referee)
Bachelor thesis contains analysis of the concept of tax reform for 2013, presented by minister of finance of Czech Republic in March 18th 2011. Goal is to analyze the impact of tax reform on incomes and tax payments of employees. Definition of tax reform and the list of the most important ones from 1993 to 2010 are provided. Then concept of new tax system is provided with analysis of its impact on change of net earnings in 2013 compared to 2011. The impact on tax revenue to state budget from employees in 2013 is also analyzed. Whole analysis is done for gross incomes in interval from 8 000 CZK to 250 000 CZK.
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Consequences of the Real Estate Tax Act amendment on the example of the particular municipality
Radvanová, Zuzana ; Sedmihradská, Lucie (advisor) ; Kostohryz, Jiří (referee)
This paper deals with the impact of powers that are given to municipalities in this case the municipality of the town "Bukovany" by the novelization of the Real Estate Tax Act (henceforth "RET Act") effective from 2008. The first part of the paper is aimed to examine the structure and the components of the municipality's budget as well as to examine the revenue that municipalities in Czech Republic generated in the financial year of 2010 and the main components of that revenue. Further the paper deals with the RET and its divisions and also the RET taxable minimum, tax rates and possible tax credits where applicable. The second part of this paper looks at the actual spending of the municipality of Bukovany in particular the revenue generated through taxes. The third and the final part of this paper focuses on RET application in the municipality of Bukovany. However for the reasons explained later in this paper the municipality did not provide the required data for the research and therefore as a result this work was modelled on the data of the neighbouring municipality of Valy which has a comparable area with the area of Bukovany. The focus of the final part is centred on the relative revenue generated by particular category of real estate tax (e.g. building structures and land) in the municipality and its share on the aggregate annual tax revenue. The aim is to show the possible effect on the aggregate tax revenue if the municipality would have used all of its powers that it has at its disposal for levying RET as granted by the RET Act such as application of local coefficient, correction coefficient, its potential increase by one point or various tax credits in the municipality of Bukovany.
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Tax Measures during the Crisis 2008 - 2010
Kostohryz, Jiří ; Kubátová, Květa (advisor) ; Říhová, Lucie (referee)
The goal of this work is to analyse advantages and limits of tax measures taken to fight the crisis in period 2008 to 2010. In this work are motives and consequences (economic stimulation vs. needed state budget income) described. To achieve the goal of this work next methods were used: literature review, analysis, comparison and deduction. The research is focused on tax measures taken to fight the crisis all over the world, then specially in the Czech Republic. The comparison of most frequent tax measures in EU and OECD shows the tendency to take the advantage of stimulation effect of lowering taxes (mostly corporate income tax and taxation of labour). In the analysis of concrete measures economic and tax theory, historical and foreign experience were used. Finally the tax measures taken in the Czech Republic are similar to the main stream all over the world. The Czech anti-crisis measures are focused on lowering taxes more than on government expenditures increasing. In 2009 we can see a tendency to lowering taxes in the Czech Republic. On the other hand emphasis on fiscal function of taxes begins to prevail in 2010.
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