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Role daně z nemovitostí v daňových systémech zemí Evropské unie
Formanová, Lucie
This diploma thesis deals with the issues of property taxes in the Czech Republic focusing on the real estate tax. The first part is devoted to theoretical description of taxes on specifying the property taxes and the historical development of tax system up to current legislation. In the practical part, there is the analysis of real estate tax in the Czech Republic which is followed by the analysis of property tax system in European Union Area. As a result of researched information there are formulated several recommendations or suggestions about the fairness of real estate tax on the territory of the Czech Republic at the end of the thesis.
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Size of tax rates in relation to the tax revenue
Frey, Marek ; Vokoun, Marek (advisor) ; Vebrová, Ludmila (referee)
This thesis examines the question of adjusting the size of tax rates in relation to the tax revenue on a sample of EU countries and on the example of the Czech Republic. Research is hold thanks to the Eurostat statistics related to the reporting on the implicit tax rates of capital, labour and consumption allowing us for an international comparison for the period from 1995 to 2008. Thanks to the Components of total tax revenue growth analysis and Regression analysis of tax revenue we shed some light on investigation of current understanding and interpretation of the issues of taxation, tax competition within the EU and the avoidance of excise taxes, taxes on labour and capital. Our results suggest that there are Laffer curves with decreasing returns to scale in case of excise taxes, taxes on capital. In case of labour taxes there seems to be complicated relationship, however, in one of the models traditional-like curve were introduced. If we change the tax rates on capital we can most probably expect decreased tax return between two years but further investigation to this issue is needed.
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The Laffer curve and its application in practice
Kadlecová, Lucie ; Mirvald, Michal (advisor) ; Babin, Jan (referee)
This paper aims answer the question what is the revenue--maximizing rate of corporate income tax. Before analysis the literature of Laffer curve criticism and conversly literature of Laffer curve applications is summarized. In paper the relationship of tax rates and tax revenues is examined for Czech republic in time period from 1993 to 2009 and for Ireland in time period from 1981 to 2009 by regression analysis. Analysis showed the relationship described by Laffer theory. Revenue--maximizing tax rates reach values of 27,66% for Czech Republic and 25,1% for Ireland. Because the current statutory corporate tax rates are in both countries lower than calculated Laffer points, further reduction in tax rates will result in decline in tax revenues.
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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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The analysis of the introduction of cash registers to the business environment and the state budget
Zubíčková, Aneta ; Mičúch, Marek (advisor) ; Hudík, Marek (referee)
The issue of cash registers has recently been updated in the Czech Republic. Their introduction assumes the elimination of the shadow economy through an increase in reported sales for business entites, who are forced to use it. Regression analysis has not demonstrated a direct effect of the cash registers on the level of reported revenues. Cash registers represent an additional burden on businesses and make conditions for doing a business more difficult. In the year of introduction of cash registers the number of business entities has decreased, while the number of civil servants has increased. The direct effect of cash registers on the development of tax revenue of the state budget could not be demonstrated due to lack of relevant data.
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Dopady minimálního základu daně
Kopista, Pavel ; Slintáková, Barbora (advisor)
Práce se zabývá minimálním základem daně. Jejím cílem je potvrdit či vyvrátit hypotézu týkající se prognózy vlády ohledně vývoje počtu OSVČ a daňových výnosů. Práce je rozdělena do tří částí. První část popisuje vztahy mezi konstrukcí daně z příjmů a daňovými výnosy. Druhá část popisuje vývoj minimálního základu daně v letech 2004 až 2007. Ve třetí části je analyzován dopad zavedení minimálního základu daně na vývoj počtu podnikatelů a daňový výnos podnikatelů vztažených pod minimální základ daně.
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Zdanění motorových vozidel v ČR
Němeček, Robert ; Merfaitová, Lenka (advisor)
Nejprve je představena současná podoba zdanění motorových vozidel v České republice (silniční daň, mýtné, dálniční kupóny). Následuje osvětlení problematiky poplatníka daně, daňového určení a porovnání s Evropou. V závěrečné kapitole je uveden předpokládaný postup v rámci EU a návrhy vedoucí k optimalizaci zmíněných typů daní.
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The Laffer Curve and Its Verification
Zadražilová, Jana ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
The thesis deals with a conception of the Laffer curve. It shows up economic chain of events of the Laffer curve origin. The conception is upgraqded by administrative costs of tax collection, thesis put into the connection tax rate and tax efficiency through this way. Further, there is checked by statistical software relation between tax yield and tax rate. There is also made quantification of administrative costs of the tax collection.
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