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The effectiveness of tax policy on the EU national tax systems
Marečková, Alžběta ; Kubátová, Květa (advisor) ; Kučera, Jonáš (referee)
The aim of this work is to determine effectiveness of tax policy of the European Union -- if its manages national tax systems. First chapter deals with the essence of tax policy, its latest strategy and its aims and instruments. The following theoretical section discusses tax harmonization and policy of direct and indirect taxes and their legislation. The analytical part deals with the impact of tax policy on national tax systems. Using statistical data about the European Union we will be implemented method of analysis on two macroeconomic indicators -- tax quota and the implicit tax rate on labour but also on the development of value added tax rates.
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Central America Countries Taxation
Neradil, Jiří ; Láchová, Lenka (advisor) ; Slintáková, Barbora (referee)
Thesis relates to selected Cental America countries tax system's description and analysis. For the purpose of the Thesis I had chosen countries Costa Rica, Mexico and Panama. The Thesis introduction part describes the taxation in developing countries with focus on Central America area. The following part introduces the tax systems in selected countries. The third part analyses the tax burgen in selected countries in terms of tax revenues as percentage of GDP and tax revenues structure.
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Taxation of corporate incomes in Austria
Milotová, Michaela ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This thesis deals with corporate income tax in Austria. The aim of this thesis is to analyse the construction of corporate income tax in Austria into the details and identify good elements suitable for the application into the Czech juridical system. The first chapter is focused on GDP/tax revenues ration and its composition. Next chapter describes briefly theoretical attitudes to the corporate income tax. The main part of this thesis is contained in the chapter no. 3, which is focused on particular construction elements of this tax. There are also examples of taxation of two model corporations incorporated in Czech Republic and Austria in there. Next two chapters are focused on taxation in international context and on transactions with related parties. The last chapter identifies positive as well as negative elements of CIT in Austria and suggests recommendations for the Czech Republic. It recommends particularly reduction of interest expenses paid to the companies incorporated in tax heavens and the possibility of group taxation.
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Comparison of tax reforms during the financial and economic crisis in the old and new EU countries
Dubinová, Petra ; Izák, Vratislav (advisor) ; Klazar, Stanislav (referee)
This thesis deals with the comparison of tax reforms during the financial and economic crisis in the old and new EU countries. My main objective is to compare the reforms implemented in individual states during the financial and economic crisis and its impact on the tax quota and tax mix. The first part deals with the causes and development of the financial and economic crisis. In the second chapter is a description of the optimal tax system and history of the tax reforms. The final chapter describes the various changes and reforms in EU countries, the development of their tax quota, tax mix, the government expenditure to GDP ratio, the government debt to GDP ratio and the impact of certain changes to the amount of taxation on labor.
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Zdaňování právnických osob v České republice a v Estonsku
Pospíšil, Jiří
The bachelor thesis deals with the comparison of different concepts of taxation of the legal entities in the Czech Republic and Estonia. The aim of the thesis is to identify the identical and different components and to formulate theoretical recommendations for possible changes of the tax systems. The first part deals with general bases of the tax and analyses related income tax acts. The following is a comparison of selected indicators and demonstration of differences on model examples. The final part contains a discussion about findings and possible recommendations.
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Vliv politického cyklu na deficity státního rozpočtu
Prokešová, Dominika
This diploma thesis is focused on issues with political cycles which are in close relation to a short-term fiscal imbalance. The political cycle is defined as inten-tional abuse of fiscal policy by a government with intention of reelection. Its effect can be seen in a pre-election period as a decrease of tax income and a growth of government spending. The framework of empirical analysis is a peri-od of 1993-2013 where occurrence of political-budget cycle in the Czech Repub-lic is researched. Another goal of the thesis is to identify which government actions are used by politicians to influence the electorate in their choice of poli-tical party for the Chamber of Deputies of the Parliament of the Czech Republic.
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Vliv daňového zatížení na ekonomický růst vybraných zemí OECD
Kolaříková, Nikola
In this diploma thesis is researched the relation between tax burden and economic growth in the selected countries of OECD. This thesis is worked on theoretical presumption about impact of each type of taxes on economic growth and on these theoretical presumptions are created hypothesis for next research. For the evaluation and verification of theoretical hypothesis is used the method of panel regression analysis with fixed effects. In this thesis are researched 31 countries of Organisation for Economic Co-operation and Development in the time period 1993 - 2012. Theoretical hypothesis are not validated by panel regression analysis. Based on achieved results are the social security contributions the most harmful for economic growth. The results of the panel regression analysis are compared with the achieved results of other authors.
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Justice Of Tax System In CZ
ŠTERBEROVÁ, Lenka
Tax is mandatory payment which is written in the law. Taxes are gathered in public budget. Public badget is ineffective and non ? equivalent. It is unilateral obligatory. Payer has no right to get money back from this system. Taxes are good for gathering money for needs of states and for stimulation of household behavior and firm behavior. Target of it is to remove defficiencies of economy.
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Tax revenues of post-socialist EU member countries
Tychnová, Michala ; Izák, Vratislav (advisor) ; Blažek, Petr (referee)
The subject of this thesis is the analysis of tax revenue of the post-socialist countries that are members of the European Union. In the theoretical part there are characterized tax systems of individual states. In the practical part I compare the tax revenues of the post-socialist countries. I analyze the tax quota, the tax mix and budgetary determination of taxes. Furthermore, I compare the tax revenues of the post-socialist member states and 15 original member states of the European Union. I focus on the tax quota, the tax mix and budgetary determination of taxes. From the analyses it is clear that the tax quota of the post-socialist countries is lower than in the older Member States of the European Union. Most of the tax revenue of the post-socialist countries stems from indirect taxation, particularly value added tax.
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Tax shares of income taxes - comparing Czech Republic and Slovakia
ŠVECOVÁ, Jana
Tax share is macroeconomy indicator to compare tax burden by individuals and legal entity in several states. This thesis was interested in tax share of income taxes. I have found data for calculation of tax share and I have interested in tax share progress in Czech Republic and in Slovakia. I needed these data to compare tax burden in these states. Practical part of the thesis is focused on comparing tax shares in these states in years from 1999 to 2008. The aim of this thesis was searching differences between tax shares. The tax shares were not the same in every year. I found out that tax burden in Slovakia is lower than in Czech Republic. Many factors affect tax share. I have focused on tax rates and nontaxable parts of the tax base in years between years 1999 and 2008.
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