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Personal pension tax exemption as a factor which influences taxation rate in selected European countries
Křížová, Lucie ; Vančurová, Alena (advisor) ; Kábelová, Lucie (referee)
This thesis deals with the effects of personal pension tax exemption on the tax rate in selected European countries, namely in the Czech Republic, Germany, Austria, and Switzerland. The main goal is to quantify the effect of exempt incomes on tax rate. To fulfil the stated goal, firstly important terms related to this issue, such as tax expenditures, are defined. Then methods of their measurement are described. The following chapter addresses the structure of personal pension taxation. The third chapter analyses exempt incomes in the selected states, and with regards to the Czech Republic quantifies tax expenditures related to incomes of a social nature. The last chapter contains a comparative analysis of tax-exempt social incomes in the selected countries, and analyses their effect on tax rate as related to various household types with various levels of income.
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Tax deduction of vocational education
Gluzová, Karolína ; Slintáková, Barbora (advisor) ; Klazar, Stanislav (referee)
Diploma thesis is focused on tax deduction of vocational education. The thesis analyses reasons for the introduction of tax deduction. These were for example trends in education in the Czech republic after year 1993, as well as employers´ demand on skilled employees. Beside the description of legislation of tax deduction of vocational education, diploma thesis describes how the vocational education is supported abroad. The last part of diploma thesis analyses employers´ opinions on tax deduction of vocational education, that were obtained from questionnaire.
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Exemption from Personal Income Tax as a Factor in Formulating the Rate of Taxation in the EU Countries
Červená, Lucie ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
In my diploma thesis on Exemption from personal income tax as a factor in formulating the rate of taxation in the EU countries are defined terms of tax expenditures and tax exemptions. The main objective of this work is the analysis of income exempted from personal income tax in the Czech Republic and the EU member states, with a focus on revenue social nature. In an analysis of exempted income in the Czech Republic are quantified tax expenditures associated with the exemption of social income of taxpayers. It is a comparative analysis of the exempted social income in EU member states, and I analyze the impact of exemption of social income tax rate of selected types of households with different levels of income.
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Tax expenditures in the Czech Republic
Jareš, Martin ; Kubátová, Květa (advisor) ; Vančurová, Alena (referee) ; Sadovský, Zdeněk (referee)
The main objective of the thesis is to analyse tax expenditures in the tax system of the Czech Republic. More specifically to identify tax expenditures in legislation setting down personal income tax, corporate income tax and value added tax in 2008 and quantify their impact to tax revenues. The work starts with the review of the literature in this field. There is a rich academic literature dealing with various aspects of tax expenditure analysis starting with their identifi-cation and quantification and continuing to distributional analysis or analysis of compliance costs. Most if the literature originates in the United States where a substantial amount of pa-pers deals with the critique of official tax expenditure reports or with suggestions how to im-prove it. Similar topics are absent in the literature in other countries. Another source are the official tax expenditure reports published in several countries. The conclusion can be drawn that there are no internationally accepted standards of tax expenditures analysis. Another conclu-sion deals with the term tax expenditure itself. It was conceived in the United States in the 1960's to express that many tax reliefs are in fact direct expenditures hidden in the tax system. However sometimes provisions which are not analogical to direct expenditures are called tax expenditures as well. That's why the term tax expenditure is avoided in this thesis. Instead a more general term tax relief is used. Tax expenditures thus represent a subset of tax reliefs. Tax reliefs are defined as provisions of the tax law which represent lower tax liability or deferral of the tax liability for the tax payer. Tax reliefs are identified by their form, i.e. tax exemptions, reduced rates, tax credits etc. Features which represent an integral part of the tax system (e.g. deduction of input VAT) are not identified as a tax relief. This assures that the full list is created. Then the normative analysis is used to identify main rationale for each tax reliefs, i.e. tax reliefs which have been introduced in order to support other public policies' targets (genuine tax expenditures), tax relief which have been introduced in order to increase tax system effectiveness mainly by reducing the compliance costs and finally tax reliefs which share attribute of both aforementioned group. Based on this, there have been identified 210 tax reliefs (PIT: 119, CIT: 62, VAT: 29). From the point of view of further analysis, the most important part represent the genuine tax expenditures. Methods to quantify the identified tax reliefs were devised based on data avail-able. There was identified 57 tax expenditures out of all 210 tax reliefs with total amount of CZK 120 bn. It is important to bear in mind however that the simple addition of tax reliefs is not methodologically correct since abolition of several tax reliefs has different impact on tax revenues than addition of individually quantified impacts. The main contribution of the thesis consists in setting up a complete list of the tax re-liefs in the tax system of the Czech Republic for the taxes with the highest revenues. This will enable to prepare such an analysis on a regular basis, to include other taxes and to improve the methods used. The stakeholders in the field of public finance policy and tax policy will thus have more information available to design more effective policies. Further research dealing with other aspects of selected tax expenditures such as their distributional impacts can draw from this thesis as well.
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Tax expenditures as an instrument of fiscal policy
Král, Petr ; Vítek, Leoš (advisor) ; Jareš, Martin (referee)
This work deals with one of the areas of taxation, tax relief. The goal is an estimate of tax expenditures on selected tax relief and options for calculating. The first chapter defines the concept of tax expenditures, the types, calculation methodology and the possible effects of tax expenditures on the public purse. The second part contains an analysis of tax expenditures for tax on corporate income tax. For selected provisions were individually designed to a possible method for calculating the estimate and subsequently implemented. Finally, mention is made of upcoming reform of the tax reliefs that will most likely be accepted.
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Tax expenditures as an instrument of tax policy
Vágnerová, Klára ; Vítek, Leoš (advisor) ; Vítek, Leoš (referee)
The work deals with an aspect of the tax system, the tax expenditures. The aim of the work is to estimate selected tax expenditures that are typical for the personal income tax in the Czech Republic, and to devise methods of its calculation. The introductory chapter deals with the definition of the tax expenditure, its types, methods of its calculation, and the effects of tax expenditures on the national budget. The second part of the work comprises the analysis of tax expenditures related to the personal income tax. The summary of the analysis and comparison of tax expenditures with Australia and Canada is presented in the third part, and the main ideas of the upcoming tax reform are summarized in the final part of the work.
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Tax expenditures
Ďurišová, Milena ; Vítek, Leoš (advisor) ; Vítek, Leoš (referee)
This bachelor dissertation is dedicated to the tax expenditures. The main goal is to set tax expenditures of §6 personal income tax in 2009. This desertation is divided into 3 sections. The first one is theoretical and there is a definition of the tax expenditures and explanation of function of tax expenditures in the countries OECD. The second one, also theoretical, describes tax expenditures in Czech republic. The main section of this dissertation is analytic section which concerns set of tax expenditures and estimation of heigh of some of them.
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