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Tax Harmonisation in the European Union
Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor)
This diploma thesis “Tax Harmonisation in the European Union” focuses on an assessment of current developments in the harmonization of the various types of taxes. It compares the pros and cons of tax harmonization versus tax competition. It assesses continuation of the harmonisation process feasibility and its consequences. It contains an overview of the implementation of harmonization measures into the tax system in the Czech Republic.
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A Competition on Market with Protection
Koubele, Jakub ; Gregor, Martin (advisor) ; Fišerová, Tereza (referee)
The aim of this thesis is to model a market with protection, where protection providers can compete for their clients by price competition, but also by military forces. Besides the analytical approach, we examine an agent-based computational model which simulate market with protection. We found out that ability of protection providers to take into account the long-term impact of their actions is necessary condition for emergence of tax competition, and we also described how various factors can influence behavior of protection providers. Powered by TCPDF (www.tcpdf.org)
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Do Small Countries Outcompete Large Countries in Diesel Taxes? Evidence from the EU-16
Krotil, Kryštof ; Gregor, Martin (advisor) ; Šolc, Jan (referee)
This thesis investigates what drives the diesel fuel taxation policy of European countries and, in particular, assesses the importance of tax competition. Using panel data of diesel prices for both noncommercial and commercial use coming from 16 European countries between 2005 and 2010, we estimate the relation between countries' fuel price and a weighted average of the neighbors' prices and other control variables. Our results reveal that the tax competition among European countries plays a significant role in the setting of diesel excise taxes and that small countries tend to charge lower fuel taxes than large countries.
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Tax havens and their uses in international tax planning
Martínek, Ondřej ; Hraba, Zdeněk (advisor) ; Borkovec, Aleš (referee)
Diplomová práce Ondřej Martínek Abstract Tax havens are thorn in the eye of the OECD countries, nonetheless they emerged originally on europian soil and on the ruins of british empire. Classical accusation argues, the tax havens are supposed to earn on luring foreign capital that is enabled to evade taxation and by that they breach the balance of national budgets and tax justice in developed countries, enwiden social imbalance and speed up global tax competition. There are many forms of tax avoidance via tax havens: transfer pricing, holding structures, trusts, foundations or offshore business. Although many of these forms remain illegal, for certain other ones the states are the ones responsible for - e.g. generous web of double tax treaties. Global shortage to national budgets is estimated at around 3% of total revenues. Tax competition exists and global tax rates are in fact decreasing, however national tax revenues are, in absolute terms, rising. Because of this ambiguous effect on global economy and near impossibility to distinguish "real" tax havens, the developed countries are choosing rather careful policy to the tax havens and concentrate on negotiations and concluding TIEA's.
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Tax competition: strategic tax rate lowering and expected impact of US 2017 reform on other countries
Hamráková, Júlia ; Janský, Petr (advisor) ; Hájek, Jan (referee)
This thesis deals with an international corporate income tax competition with focus on corporate income tax rate spillovers from the past tax cuts in the USA. The main research question we seek the answer to is: "Do countries follow the USA in the corporate income tax rate setting?" Empirical models were evalu- ated using GMM model for the panel data. Our results confirm the existence of the tax rate spillovers, however, do not prove solid leadership of the USA in the tax rate setting. We found that countries which are geographically closer to the USA and OECD jurisdictions are more likely to follow the USA in the tax rate policy changes. Our research is unique extension to the previous literature dealing with this topic as it uses not only the weighted world corporate income tax rate in the model, but also the corporate income tax rate of the USA and therefore allows us to see the effect of the past tax cuts in the USA for other countries. The results of our work can serve as a lead for examining the impact of the US tax rate cut in 2017. JEL Classification F12, F21, F23, H25 Keywords tax competition, corporate income tax rate, tax spillovers, profit shifting Title Tax competition: strategic tax rate lowering and expected impact of US 2017 reform on other countries Author's e-mail...
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A Competition on Market with Protection
Koubele, Jakub ; Gregor, Martin (advisor) ; Fišerová, Tereza (referee)
The aim of this thesis is to model a market with protection, where protection providers can compete for their clients by price competition, but also by military forces. Besides the analytical approach, we examine an agent-based computational model which simulate market with protection. We found out that ability of protection providers to take into account the long-term impact of their actions is necessary condition for emergence of tax competition, and we also described how various factors can influence behavior of protection providers. Powered by TCPDF (www.tcpdf.org)
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Do Small Countries Outcompete Large Countries in Diesel Taxes? Evidence from the EU-16
Krotil, Kryštof ; Gregor, Martin (advisor) ; Šolc, Jan (referee)
This thesis investigates what drives the diesel fuel taxation policy of European countries and, in particular, assesses the importance of tax competition. Using panel data of diesel prices for both noncommercial and commercial use coming from 16 European countries between 2005 and 2010, we estimate the relation between countries' fuel price and a weighted average of the neighbors' prices and other control variables. Our results reveal that the tax competition among European countries plays a significant role in the setting of diesel excise taxes and that small countries tend to charge lower fuel taxes than large countries.
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Tax havens and their uses in international tax planning
Martínek, Ondřej ; Hraba, Zdeněk (advisor) ; Borkovec, Aleš (referee)
Diplomová práce Ondřej Martínek Abstract Tax havens are thorn in the eye of the OECD countries, nonetheless they emerged originally on europian soil and on the ruins of british empire. Classical accusation argues, the tax havens are supposed to earn on luring foreign capital that is enabled to evade taxation and by that they breach the balance of national budgets and tax justice in developed countries, enwiden social imbalance and speed up global tax competition. There are many forms of tax avoidance via tax havens: transfer pricing, holding structures, trusts, foundations or offshore business. Although many of these forms remain illegal, for certain other ones the states are the ones responsible for - e.g. generous web of double tax treaties. Global shortage to national budgets is estimated at around 3% of total revenues. Tax competition exists and global tax rates are in fact decreasing, however national tax revenues are, in absolute terms, rising. Because of this ambiguous effect on global economy and near impossibility to distinguish "real" tax havens, the developed countries are choosing rather careful policy to the tax havens and concentrate on negotiations and concluding TIEA's.
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Rozpočtové určení daní a návrh systému financování obcí
Svoboda, Martin
This thesis is based on financing of Czech municipalities with the primary objec-tive of the proposal of a new financial system which can be commonly applied in the Czech Republic. Theoretical approaches, with an analysis of the existing sys-tem of financing municipalities in the Czech Republic, specifically the issue of tax sharing, and a comparison of systems that are currently being used abroad are discussed at the start of this thesis. Through acquired knowledge, a proposal of a new system based on tax competition of municipalities is introduced. The proposal not only contains a de-scription with examples of specific changes in revenues of selected municipalities, but also its counterpart balancing mechanism which ensures each municipality a certain minimal income per capita meanwhile motivating them to find their own sources of revenue.
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Tax Harmonisation in the European Union
Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor)
This diploma thesis “Tax Harmonisation in the European Union” focuses on an assessment of current developments in the harmonization of the various types of taxes. It compares the pros and cons of tax harmonization versus tax competition. It assesses continuation of the harmonisation process feasibility and its consequences. It contains an overview of the implementation of harmonization measures into the tax system in the Czech Republic.
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