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Taxation of mineral resources extraction
Medunová, Lucie ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The aim of this thesis is to compare the approaches of the taxation of the mineral resources in chosen developing and developed countries and to introduce different ways of mineral resources taxation used in the world. The thesis mainly deals with taxation of an extraction of petroleum, which is one of the most important resources. Selected countries are Nigeria and Angola, which are the largest petroleum producers in Africa from at the forefront of world rankings, followed by Russia, which is currently the largest petroleum producer in the world and finally the United Kingdom and Norway which are among the largest producers of petroleum within Europe.The first chapter of this thesis deals with the characterization of minerals. The second chapter shows the ways and specifics of their taxation. In the third part there are the characteristics of developing and developed countries and the differences in their economies and ways of taxation. There are also provided basic information about the selected states. The ways of the taxation of mineral resources in five selected countries and their comparison are presented in the last chapter.
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The development of tax collection from personal income tax in the Czech Republic
Šubová, Lucie ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
This diploma thesis analyses the development of tax collection from personal income tax in the Czech Republic from 2000 to 2012. The first chapter describes the tax reforms that took place in the period in the Czech Republic. Furthermore, it describes the relationship of collection and GDP. In the second chapter I analyse the PIT collection as whole. By regression and correlation analysis I shall identify the relationship and the degree of dependence between collection and different variables such as GDP, the number of taxpayers, unemployment and sub-collections. In the third chapter, the PIT collection is divided into three sub-collections -- levied on tax returns, from employment and withholding. Each of the sub-collection is analysed separately. I describe factors that in a given year or in group of years the most influenced their size. By regression and correlation analysis I shall identify the relationship and the degree of dependence between the sub-collections and GDP. Likewise, I shall identify the relationship and the degree of dependence between the sub-collections each other. In the last chapter the PIT collection is divided by individual financial authorities, ie by region. The development of tax collection in each region is analysed and by regression and correlation analysis is detected the relationship and the degree of dependence between the regional collections and GDP.
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Analysis of tax systems in selected developing countries
Přikryl, Jiří ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The thesis deals with tax systems of selected developing countries, especially from the perspective of a potential investor. It discusses the theoretical aspects of developing countries, their economies, and also indicates the importance of foreign direct investments. The main part deals with the tax systems of India, Vietnam and the Philippines, with a view to their analysis, description and comparison. The whole work aims to bring tax conditions in selected countries to potential investors. And also recommend the most suitable country for investment on the basis of a comparison of tax systems and foreign direct investments.
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Local charges
Kaszová, Klára ; Sedmihradská, Lucie (advisor) ; Kouba, Tomáš (referee)
This thesis deals with the topic of local taxes with the accent on dog taxes. It is divided into three main parts. The first part is a theoretical definition of financing for municipalities and characterized by individual local charges with the greatest emphasis on dog tax and qualitative evaluation on a selected group of municipalities, the result is a detailed description applied for an exemption which vary considerably between cities. The second part deals with the taxation of international comparison of animals in our country and in the European Union, including a comparison of rates and specifications, including recommendations for the Czech Republic. The last part of dox tax analyzed from the perspective of the revenue from the fee depending on the individual tax rates or the number of registered dogs. There is also a development compared rates for the years 2002 and 2012, and the different categories. The analysis shows that the rate of fee increases along with the increase of the maximum possible rate and the number of dogs is dependent on the rate of the fee.
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Local fees and real estate taxes in a chosen municipality in the Czech Republic
Kouba, Tomáš ; Láchová, Lenka (advisor) ; Sedmihradská, Lucie (referee)
This bachelor thesis deals with local fees and real estate taxes in the town of Kamenice nad Lipou. The first, theoretic part of thesis describes present legislative adjustments of local fees and taxation of real estate in the Czech Republic. After it given to the situation in the specific town. In this practical part analyzes the development of the individual fees and real estate taxes in the period between 2005 and 2009 and then the predication of development in 2010.
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