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Development of the Czech Republic tax mix and it´s comparison with development of the EU members tax mix
Vyoral, Tomáš ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
This Master's thesis deals with the theme of tax mix. The main goal is analysis of the Czech Republic tax mix development and its comparison to the EU member states during the years 1995 -- 2010. The first theoretical part is focused on the basic tax terms, which are related to the theme of the tax mix. These include tax, tax system, tax reform and tax quota. The following section reflects the structure and development of the Czech tax mix and the major reforms of the Czech tax system until 2010. The third part focuses on a comparison of the tax mix and its development with the EU member states. First, the proportions of specific taxes in tax mixes of the EU member states are compared and then the development of the Czech tax mix is compared to the development of the EU member states average tax mix. In conclusion, there are complete comparisons and predictions expressed in the development of the tax mix of the Czech Republic.
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Czech taxation development in the years 1993 - 2009
Vyoral, Tomáš ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
My Bachelor thesis analyses the Czech taxation development in the years 1993 -- 2009. Regarding the theme extent, the focus of my thesis is mainly on three Czech tax reforms that took place within the span of the analyzed years. The work is divided into three inseparable parts. In the first one I outlined the essential tax terms such as tax, tax quota, taxation system and chiefly tax reform, out of which I proceeded from thereafter in the following chapters. In the second part in every single sub-chapter I deal with the tax reforms that were passed in the years 1993, 2004 and 2008. Therefore I examine their causes, courses and the most important modifications and impacts on the taxpayers. In the third part I summarize the entire preceding progress using both Czech compound tax quota development graph analyses and tax mix progress. In the very end afterwards, I try to propose my own measures suggestion, which could be helpful for the Czech taxation system. These ideas are based on the data of the previous development, actual trends and personal considering.
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