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Comparison of Corporate Tax in the Czech Rebulic and Poland
Mačalíková, Michaela ; Pavlíčková, Květoslava (referee) ; Lajtkepová, Eva (advisor)
This thesis examines the taxation of corporate income, specifically focusing on limited liability companies. The work is divided into several sections. The theoretical part discusses taxes in general. This is followed by an analysis and comparison of the tax systems of the Czech Republic and Poland, especially corporate taxes in both countries. Using a selected company as an example, the tax liability is calculated, from which suggestions for future direction are derived.
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Corporate Tax Competition: A Meta-Analysis
Labíková, Nikol ; Polák, Petr (advisor) ; Schneider, Ondřej (referee)
This thesis provides the first meta-analysis investigating the effect of corporate tax competition among states, with special focus on the effect of the corporate tax rate change in competing country on the corporate tax rate in the home country. It examines 523 estimates from 20 published studies and working papers. Results of the meta-analysis show an evidence of substantial publication selectivity: researchers tend to discard negative and insignificant estimates, which overvalues the estimated effect size. Conducted precision effect test failed to find the evidence for the existence of a genuine effect of corporate tax competition. Empirical analysis shows that differences in the measurement of statutory and effective tax rate matter, thus the analysis was conducted on two separate sub-samples. Meta-regression analysis have found significant impact of variables related to publication bias for both sub-samples. Next to it, the results provide an evidence of significant influence of politically orientated controls, especially of the variable controlling whether or not there were elections in the particular year and state in case when the corporate tax rate changed. Powered by TCPDF (www.tcpdf.org)
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Taxation of corporates in the Czech Republic and Austria
Anděrová, Veronika ; Finardi, Savina (advisor) ; Kábelová, Lucie (referee)
This bachelor thesis aims to determine and compare the tax burden of corporates in terms of tax on corporate profits in the Czech Republic and Austria. It consists of two parts. The first one is focused on introduction of the corporate tax structure in both countries. The second part compares the tax burden using real and fictitious indicators. The analysis of all obtained values shows that Austria is subject of higher corporate tax burden. Despite that, for some companies, other aspects, such as the possibility of group taxation in Austria, may be relevant.
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