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Analysis of the Anti-crises Tax Measurements in the Selected EU Member States
Kiška, Jiří ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The diploma thesis analysis the anti-crises tax measurements in Latvia, Hungary and Ireland. To provide comprehensive overview on the selected countries situation this diploma thesis also includes tax reforms performed before the economic crises started and, therefore, covers the period within the years 2006 and 2010. The diploma thesis intends to provide the comprehensive overview of the efficiency and impacts of the anti-crises tax measures on the government tax income and on the basic macroeconomics indicators, together with its possible impact on the future country development.
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The development of tax legistation of the Visegrad Group countries during the period of global economic crisis
Králiková, Kateřina ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The diploma thesis provides an analysis of development of tax systems and tax legislation of the Visegrad Group countries during the period of global economic crisis, i.e. between the years 2008 and 2010. The thesis deals with assessment of anti-crisis measures and influence of impacts of the economic crisis on tax revenues and tax mix in the Visegrad Group countries. Within separates chapters describes the wide range of measures which were accepted in the countries during crisis. The paper covers the main characteristics of tax systems and their position within European Union and shows a comparison of dynamic development of tax systems of the Visegrad countries. The thesis tries to provide a complete view on the tax trends in the four Central European countries.
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Taxation of movable assets
Slabá, Radoslava ; Slintáková, Barbora (advisor) ; Dugová, Alena (referee)
This thesis deals with taxation of movable assets.Movable assets are sold every day. we can sell things, which are for our needs or things which are for our bussiness activity. Taxation of movable assets is different.Target of my work is taxation movable assets on Aukro.cz
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Property tax in a selected municipality
Purnoch, Jan ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
Bachelor's thesis focuses on the taxation of property in the Czech Republic. The first part is devoted to current legal regulation of property tax. The second part describes the effect of the amendments on the tax revenue, comparing the state between 2007 and 2010. It also shows structure of the subject of tax in selected municipalities. The third section contains calculations demonstrating the impact of the use of statutory powers of municipalities to influence the amount of tax revenue.
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Analysis of anti-crisis measures in taxation in the EU
Bušovská, Monika ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of this work is the analysis of anti-crisis measures in taxation in the European Union and their impact on the tax burden for the following years. The work is focused on all twenty-seven European members' states and for better illustration were chosen four member states, namely France, Germany, Spain and Romania. At the work are used the latest data available and practical examples are given too. For determination of tax systems before the crisis in selected countries are used descriptive methods, analysis of anti-crisis measures in fiscal policy and an analysis of changes in taxations for the years 2009 and 2010 and their comparison with the year 2008 followed with the focusing on changes in the tax burden. The result of description of tax systems for 2008 is the claim that relatively high tax burden is in analyzed countries except in Romania.The reaction to negative changes in the economy, financial crisis caused, were changes in the tax systems in most of European Union countries especially in modification in tax bases and tax rates. These changes have led to reductions of tax burden in the EU. This trend is expected for next years too, but it is expected the lack of tax revenues will be replaced mainly by raising indirect taxes.
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Trends in reorganization of tax administration in CR: specialized financial office, merger of the tax and custom administration
Štefek, Michal ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of the diploma thesis is to analyze the current legislation Act 531/1990 Coll. about the local financial authorities from the 28th November 1990, and in particular its amendment by the Regulation No.199/2010 Coll. from the 24th May 2010, which was the cause of the creation of Specialized Financial Office and Directorate General for Finance. Another objective is to describe the already present special tax offices for large taxpayers in foreign countries when comparing the Czech and foreign special tax offices characteristics and impacts of their activities. Furthermore the thesis discusses the merger of the tax and customs administration, evaluation of its current status and estimation of its future development in the Czech Republic that is based on a study of similar already operating models abroad. All parts of the thesis consist of the evaluation of current situation. In the conclusion is evaluated the impact and result of the reorganization of tax administration and its current status. Further it consists of the recommendations for its future development based on the findings and examples of international good practice.
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Harmonization of excise duties within the EU and the impact on Czech Republic's tax system
Mašatová, Julie ; Dugová, Alena (advisor) ; Láchová, Lenka (referee)
The aim of this work is to evaluate the impact on Czech Republic's tax system of harmonizing excise taxes on EU level and specification of modificantions in interrleated legal acts. Practical part of this work concentrates on describing the development of Czech tax system in the sphere of excise taxes, on changes arisen due to implementing european legal system into Czech national system and on citizens' views on Czech Republic's accession to the EU or rather on harmonizing excise taxes. The work aslo contains the current state of excise taxes legislation in the Czech Republic.
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Income of public health in Czech Republic between the years 2001-2009
Reslerová, Lenka ; Maaytová, Alena (advisor) ; Dugová, Alena (referee)
I have chosen the current topic of health and income generated from premiums for health insurance for my bachelor thesis. The main objective is to analyze the evolution of income between the years 2001-2009 and to determine what the evolution of income depends on and what affects it the most. Following the analysis there are several possible income-enhancing health development in relation to my choice of macroeconomic indicators- inflation and the gross average wage.
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The effects of the economic crisis on the municipal incomes
Bendová, Veronika ; Sedmihradská, Lucie (advisor) ; Dugová, Alena (referee)
The Bachelor thesis deals with "The effects of the economic crisis on the municipal incomes". It analyses incomes of the selected community from 2008 to 2010 and finds out how did different types of municipal incomes develope. The end of the bachelor thesis analyses incomes of all municipalities in the Czech Republic and than compares the results of both analysis. It finds out, that the economic crisis affected municipal incomes unequally and it did not affect all types of incomes. The most affected were tax incomes, but there were also some affects on capital incomes. There is not clear statement that other types of incomes were affected by the economic crisis.
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