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Incidence of cigarette taxes
Zikeš, Tomáš ; Klazar, Stanislav (advisor) ; Trgiňa, Gejza (referee)
This thesis is focused on the impact of the chage of the consumer tax rate from the ci-garettes on the producers and the buyers of these commodities in the Czech Republic. The thesis consists of two parts. First part: teoretical aimed on definition of terms consumption taxes and theire advantages and disadvantages. Second part: practical aimed on comments of the calculations of the particular tax impacts on produers and buyers in between 2013-2017.
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Taxation of selected forms of business with regard with regard to a potential social security benefits
Horčičková, Martina ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This thesis deals with income taxation of selected types of business. It also deals with social security benefits and their potential claim for taxpayers in relation to the taxation. The main objective of this work is to compare the taxation of self-employed persons and taxation of Ltd. company partners with regard to a potential social security benefits. Concerning Ltd. shareholders, the thesis is focused on the taxation of their income as employees in the company and on the taxation resulting from their profit share. The first chapter describes the taxpayers´ mandatory payments with regard to main differences stemming from the income type. The second chapter deals with declared social security benefits depending on the insurance paid to a relevant subsystem of social insurance. In the last chapter, learned findings are applied to a model example to compare the total tax burden, including taking into consideration the likely social security benefits.
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Vietnamese tax system - critical comparison
Vuongová, Hai Anh ; Klazar, Stanislav (advisor) ; Čejková, Eliška (referee)
This bachelor thesis deals mainly with the Vietnamese tax system and compares it with the Czech tax system. The tax system plays a very important role in the public budget, since it is the most involved in public budget revenue, so the state can afford to finance public goods for citizens. Each state has a different tax system, and this bachelor thesis has been processed on the basis of this idea.
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Tax system of Ukraine
Boiko, Oleksandra ; Čejková, Eliška (advisor) ; Klazar, Stanislav (referee)
The bachelor thesis deals with the tax system of Ukraine. Emphasis is placed on examining the tax system of Ukraine, particularly its structure and components, and process of harmonization with the legislation of the European Union. The thesis also analyses accession criteria of EU and appraisal of how Ukraine fulfills them. The second chapter also compares the tax system of Ukraine with the tax system of the Czech Republic, based on the tax mix.
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Electronic evidence in Slovak republic
Bilák, Martin ; Klazar, Stanislav (advisor) ; Čejková, Eliška (referee)
The main goal of this thesis is based on the term of introduction of electronic sales records in the Slovak Republic to highlight the successes but also the shortcomings of this system. The theoretical part is to determine the issue of tax evasion, as one of the main reasons why there is very compulsory electronic records. The next chapter analyses the possible ways of dealing with electronic sales records and compares it with the method chosen in the Czech Republic. The practical part verifies the system's benefits for businesses questionnaire method. While estimates of the contribution for the state based on an analysis of sales, profits and taxes paid of selected businesses. The last part is made up of a model to help business in Slovakia to decide between the use of electronic records sales method for using an electronic cash register, or virtual cash register.
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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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Net position of employee and self-employed person towards public budgets
Kvízová, Kateřina ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This master thesis is focused on the analysis of payment responsibilities and entitlements resulting from these responsibilities to benefits for employees and self-employed persons in the long term period. The main aim of this thesis is to determine the overall net position of a model employee and self-employed person towards public budgets. The thesis is divided into two parts, theoretical and practical one. In the theoretical part there are analyzed tax burden of model subjects and their benefits arising from participation in the subsystems of the social security. In the beginning of the practical part there are determined assumptions of the model. Based on the assumptions a comparison of tax burden and received benefits of model subjects has been made and consequently the net position of the model subjects in the researched subsystem has been calculated. The last subchapter of practical part summarizes the total net position of model employee and self-employed person towards public budgets.
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Health care expenditures- future prospects and current situation
Škrobák, Martin ; Izák, Vratislav (advisor) ; Klazar, Stanislav (referee)
Diploma thesis "Health care expenditures- future prospects and current situation" is focused on three areas linked to health care expenditures in EU and USA. First area, health expenditures financing, is analyzed in first chapter of the thesis. In the chapter, the development of modern health systems from its beginnings to 2014 is described. Second chapter is based on statistical hypothesis testing- paired two-sample t-tests. Firstly, share of health expenditures on GDP in 2000 and 2014 is tested. Secondly, share of public financing on health expenditures in 2000 and 2014 in tested. Third chapter explores influence of demography factors on health care expenditures and tests structure of health care expenditures in 2004 and 2013.
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Taxation of financial institutions and analysis of potential bank taxes
Kulmová, Markéta ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This diploma thesis deals with taxation of financial institutions with focus on banking sector in the Czech Republic. The aim is to analyze effective tax rate of the Czech banks, define issues that might have influenced the evolution of the effective tax rate and make comparison with effective tax rate of other Czech corporations and European banks. The first chapter characterizes financial institutions, development of taxation of the financial sector and briefly describes the global financial crises. In the next chapter specifics of the value added tax and corporate income tax are described from the point of view of the financial institutions according to the Czech law followed by description of the financial transactions tax and financial activities tax. In the third chapter is analyzed effective tax rate of the Czech banks for period from 2007 to 2014 based on data gained from annual reports of the analyzed banks. Data for comparison of the effective rates of Czech and European banks were gained from the database S&P Capital IQ. In the conclusion of the thesis are analyzed reasons that might have caused changes in the effective tax rate in the banking sector.
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Single rate of VAT - economic and social impacts
Dušková, Jana ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The aim of this thesis is to determine whether it would be appropriate to introduce a single rate of value added tax in the Czech Republic. Before the author proceeds to the analysis itself, she summarizes the legislative development of a single rate of VAT. At the same time in this part of the work, the author tries to determine the current position of the Czech Republic to the introduction of a single rate of VAT, in particular from the perspective of the Government. Data available from the statistics of family accounts were used to reach the objective of the work. The author analyzed two years: 2013 (the rate of 21 % and 15 %) and 2015 (the rate of 21 %, 15 % and 10 %). For both years is calculated how expenses would change after the potential introduction of a single rate. The research carried out allowed us to assess whether the introduction of a single rate would result in higher household expenses or savings within each group of goods and services.
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