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The taxation in United States and suggestions for Czech tax law
Dugová, Alena ; Láchová, Lenka (advisor) ; Teklý, Lukáš (referee)
The diploma thesis provides the reader with a comprehensive view of the U.S. tax system and other vital information about U.S. taxation. The thesis deals with analysis of the tax system in the United States, which can be characterized as very sophisticated and complex. The basic tax theory in the context of the U.S. environment are stated in the first part of thesis. The paper also includes information about taxes that are levied on U.S. federal, state and municipal level. The thesis deals with the anti-crisis measures introduced and proposed in the United States in fiscal matters. The significant part is focused on the possibility of implementation of tax issues to the Czech tax law. The thesis contains also proposals for improvement of the Czech tax law, particularly the improvement of tax payment discipline and enhancing legal certainty. The possible procedural elements, the access and quality of information, the reducing the tax burden, the tax structure and education in taxation could also improve the Czech tax system.
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Tax system of Sweden
Kučerová, Zuzana ; Láchová, Lenka (advisor) ; Maaytová, Alena (referee)
The diploma thesis deals with the tax system of Sweden. The object of this thesis is to describe a tax system which differs from the other countries of the European Union. The bulk of this thesis is the analysis of the development of Swedish tax system in dependence on economic and political situation of the country, the introduction of actual tax conditions and current changes relating to the taxation originating in the economic development of the country, progressive European integration and also in the worldwide financial crisis. Furthermore, this work compares basic tax indicators within Sweden and other states of the European Union. On the basis of such a diploma thesis, the reader should acquire a complex insight into the character and specifics of the Swedish tax system.
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Comparison of property taxes in the Czech Republic and France
Pokorná, Lenka ; Láchová, Lenka (advisor) ; Maaytová, Alena (referee)
The aim of this work is a description of regular property taxes in the Czech Republic and France in 2010 and their comparison. For a description in both countries are used the latest available data, which are also underlying for the overall comparison. At first, there are specified structural elements of all regular property taxes in each country. Then there is also entertained about their financial destination and about the power of municipalities to influence the profits from these taxes. Finally, the profits are illustrated primarily in graphical form. There has been highlighted the main elements of the two different systems of taxation which could be inspiring for changes in legislation in the future.
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Current state and perspectives on taxation of motor vehicles in the EU
John, Jiří ; Láchová, Lenka (advisor) ; Teklý, Lukáš (referee)
Bachelor thesis focuses on the issue of taxation of motor vehicles in the EU. Taxation of motor vehicles is harmonized these days on the grounds of elimination of market failures and motivation of customers to buy environmentally friendly cars. Work consists of 3 main parts. The first part describes the concepts of tax competition, coordination and harmonization. Furthermore, this section deals with the steps the EU, leading to a reduction of carbon dioxide emissions and their impact on the taxation of motor vehicles. The second part focuses on the taxation of motor vehicles used in selected member countries of the European Union. These countries tax cars based on emissions of carbon dioxide. In the third part of the paper is described the current state of taxation of motor vehicles in the Czech Republic. This section also deals with the future taxation of motor vehicles.
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The present state and perspectives of motor – powered vehicle taxation in the EU
Hájek, Petr ; Láchová, Lenka (advisor) ; Teklý, Lukáš (referee)
This Bachelor's thesis deals with taxation mechanism of motor -- powered vehicles in the EU. In the first part, I focus on taxation procedures and techniques which were applied within the EU in the past. In the next part I introduce actual situation about motor -- powered vehicles taxation in particular EU member states. Problems with an assessment of a road tax are mentioned as well. The following part of the thesis deals with controversy linked to CO2 taxation. In the last part I try to outline possible future ways of motor -- powered vehicles taxation.
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Real property taxation and its importance in local authority budgets in England.
Sopková, Nadežda ; Láchová, Lenka (advisor) ; Hartlová, Alena (referee)
The main purpose of this Bachelor's thesis is to analyse England's local authorities budgeting in respect of incomes, to outline the ratio of various income sources to local authority budgets, namely of the Budget, Government grants, and local taxation. Further, its aim is to describe the council tax and business rates, and the differences and means of financing some of the local authorities. The objective of this study is to demonstrate the practical application of the theory, particularly the real comparison of local authority budgets. In addition, additional steps in the budgeting and taxation taken to help the economy suffering from the financial crisis are described and illustrated where appropriate.
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Analysis of tax competition of Croatia in comparison with neighbouring states based on corporate income tax
Tatárová, Martina ; Láchová, Lenka (advisor) ; Klazar, Stanislav (referee)
The diploma thesis examines tax competition between Croatia and its neighbouring countries- Hungary, Slovenia, Bosnia and Herzegovina and Serbia- based on corporate income tax. After first theoretical part focused on tax harmonization, coordination and competition, the paper continues with describing systems of the corporate income tax for each country. Subsequently the practical part follows with analysis of tax competition from corporate tax perspective using time and space comparison. Final conclusion of the thesis is that Croatia, respecting corporate income tax, is highly competitive location in comparison with analyzed neighbouring countries.
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Taxation of Republic Kazakhstan
Rakhymzhan, Ardak ; Láchová, Lenka (advisor) ; Láchová, Lenka (referee)
This work deals with current questions and problems of tax system in republic of Kazakhstan. Special attention is paid to the classification of tax and taxation in our country. In my work i use the latest low in taxation and use material of statistic agentures. This work also describes other definition which use close with taxation and public gains. My analyze will base on macroeconomic indicators in year 2002-2007. And finally I research reform of taxation in Kazakhstan.
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Taxation of multinational companies
Fajtová, Hana ; Klazar, Stanislav (advisor) ; Láchová, Lenka (referee)
This diploma thesis focuses on tax aspects of multinational companies. In the first part there is an analysis of EU Council Directive (relating multinational companies) compared with The Income Tax Law. Practical application of some of the above mentioned Directives is shown in some examples. The next part deals with very discussed and actual problem of multinational companies - transfer pricing. This thesis analyses particular documents for this area. The aim of this diploma paper is to create the copmlex thesis about taxation of multinational companies.
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