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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Transition of income taxation to taxation of consumption in the Czech Republic
 Ruttnerová, Olga ; Petrášek, František (advisor) ; Šindel, Jaromír (referee)
Historically in the area of tax regimes an increased attention was focused on income tax. However, recent trends in theory and day-to-day practice suggest a worlwide shift toward taxation of consumption. It is generally assumed that collection of taxes through consumer tax is more efficient than through income tax burden. This document analyzes factors of consumer and income taxes in the Czech Republic since 1993 and assesses risk and benefits associated with transition between both taxes.
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The impact of changes in excise tax on households expenditures
 Martincová, Daniela ; Klazar, Stanislav (advisor) ; Roženský, Vojtěch (referee)
This Thesis is concerned with examining the impact of changes in excise tax on households expenditures. It identifies and analyses the development of individual rates of excise tax and household spendings on selected goods in years 2000 -- 2009. The first chapter describes the various excise duties, the chapter two deals with the excise tax harmonization in European Union, in the third chapter defines the collection of data for analysis. The first, second and third part are prepared on the basis of the special literature (nonfiction), fourth (practical) part is processed and evaluated on the basis of the data obtained from the Czech Statistical Office and own calculations.
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