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Development of tax revenue as percentage of gross domestic product in the Czech Republic in years 1996 {--} 2007 and causes of this development
STŘELEČKOVÁ, Lucie
The main objective of this diploma thesis is to analyze the development of tax revenue as percentage of gross domestic product in the Czech Republic in years 1996 {--} 2007 and to assess the political and economic causes of this development. We use the macroeconomic indicator, so-called "Tax share" to compare the tax burden in time and area in individual countries. The Tax share is calculated as the ratio of tax revenue to GDP. We make a difference between tax revenue including social security contribution and tax revenue excluding social security contribution. This thesis is interested in tax revenue including social security. The first part of this thesis is focused on possibilities of comparing tax systems of individual countries, of their restrictions and confrontations. This part also explains what is the tax share exactly and the sorts of this macroeconomic indicator. The practical part of the thesis is dedicated to analysis of the development of tax revenue as percentage of GDP in the Czech Republic in years 1996 {--} 2007, according to methodology of Eurostat. There is comparation in time horizont. We also compare the tax burden of Czech repulic in the area, respectively in the European Union (in EU 15, EU 25 and in Slovakia {--} post communist country of EU) and in the states of OECD. The methodology of OECD is different from the methodology of Eurostat.
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Assessment on capital in the company and comparing with EU
PŘIBYLOVÁ, Veronika
My thesis is focused on the legal regulations of property taxes in the Czech Republic and its comparison with the chosen state of the European Union (Germany). The theoretical part describes a taxation system of road tax, real estate tax and inheritance tax, gift tax and real estate-transfer tax. And also a taxation system of road tax and real estate tax in Germany, because during the year 2007 it happened neither to a gift, succession nor a real estate transfer. The practical part is about the company Groz-Beckert, s.r.o. which has a subsidiary company in the Czech Republic and a controlling company in Albstadt in Germany. Then the comparison is made so these vehicles, land and buildings owned by the company in the Czech Republic would be also owned in the same quantity in Germany. It solves how much more the company had to pay in taxes and if the Czech Republic is for this company much more advantageous from the point of view of property taxes.
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Tax Optimalization of The Business Subject
NĚMCOVÁ, Radka
Tax optimization is a legal technique to decrease tax liability without breaking the law. The Czech legislation enables several ways to legally reduce revenues and therefore the individual as well as corporate income tax. For that reason, taking advantage of this option is a logical conduct of every taxable unit. This B. A. thesis aims to analyze the tax burden of a five-employee company and propose the best solution of tax minimization of the particular company. Eight possibilities of tax optimization are mentioned in this thesis, namely superannuation scheme allowence, personal life insurance allowance, food allowance (meal tickets), long-term property renewal provision, utilising the tax allowance in connection with reduced working capacity employees, acquiring immaterial tangible assets, acquiring long-term tangible assets and tax relief when providing donations. The aforementioned options indicate the best ways of minimizing the tax burden. However, not every company in the Czech Republic can take advantage of all the options, since individual entrepreneurial subjects are specific in their own way, making the particular company choose the most appropriate way of tax optimization.
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Employment Income Taxation
JECHOVÁ, Pavlína
The primary aim of the bachelor{\crq}s thesis was to analyse the provided fringe benefits and consequent tax burden on salaries in a selected company, to analyse several financial products that are suitable for the application of fringe benefits available in the Czech Republic, to assess suitability of the selected fringe benefits in the company in terms of the stabilisation and motivation effects, and to identify whether any of the selected forms of the benefits lead to an excessive tax burden on both the employees and employer with regard to the direct tax implications. The employer ordinarily provides fringe benefits from the social fund. Appropriateness of fringe benefits for the employer and employees depends on three basic aspects: exemption of the fringe benefit from natural person income tax, inclusion of the fringe benefit in tax deductible expenses and exclusion of the fringe benefit from the basis of assessment of social security and health insurance payments. Depending on the degree of compliance with the above-mentioned requirements the individual benefits can be divided {--} in terms of tax implications {--} into three groups: optimum benefits, i.e. fringe benefits that are exempt from natural person income tax, that are not part of social security and health insurance payments assessment basis and that are tax deductible; acceptable benefits, i.e. benefits that comply with at least one of the aforesaid requirements in line with the applicable legislation; unfavourable benefits, i.e. benefits comprising all the disadvantages (yet, such benefits are frequently provided and in the end they are motivating). The most common forms of fringe benefits include meals at reduced prices, extra days of annual holiday and supplementary pension insurance. There has been a growing interest in benefits focused on wellbeing, healthy life style, leisure time and family care.
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Tax competition
Popule, Patrik ; Vítek, Leoš (advisor) ; Hammer, Jiří (referee)
The thesis puts mind to issue of tax competition within the European Union. The competition of tax systems became an up-to-date subject particularly in context of extension of the union in the year 2004. A potential instrument, whereby it is possible to restrict the tax competition, is tax harmonisation. The problem of advisability of the tax competition is very doubtful, seeing that world-wide economists and politicians disagree about this matter. Primary objective of the thesis is to assess whether concept of the competition of tax systems is preferable to the harmonisation for the EU. I will try to appoint whether the competition of tax systems prevails in the EU or not. In conclusion, I will focus on estimation of some macroeconomic effects of the tax competition. I will take into consideration only corporate tax in the thesis, forasmuch as capital is distinguished by considerable mobile ability and it is the most suitable element to illustrate effects of the tax competition.
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Impact of tax policy on the economy
Reznák, Pavel ; Hodžic, Faris (advisor) ; Hodzic, Faris (referee)
The topic of my thesis is the impact of tax policy on the economy. My aim is to show the influence of different tax policies on the macroeconomic indicators. The 1st part of the thesis describes 2 different tax systems currently used in Europe. Second part deals with tax competition and harmonization, the topic is looked at from both practical and theoretical points of view. There is a description of the established laws, those aiming at tax harmonization. The theoretical part deals with positive and negative approaches to these particular points at issue. The current tax situation in Europe is depicted in this part showing tax laws both those already coordinated and those that are in the process of stagnation. The third part is analysis of tax policy impact on the economic growth, economic standard and employment figures. Taken into account are various approaches to taxation and their impact on macroeconomics indicators.
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Implicit tax rates in the Czech Republic - comparing with states of the European Union
Petráňová, Lenka ; Kubátová, Květa (advisor) ; Květa, Kubátová (referee)
Taxation currently has and in the future certainly will maintain its central position in the context of an economic policy of a state. In this bachelor degree thesis I focus on the indicators that are applied to comparing effective tax burden among individual states of the EU, while special attention is focused on the position of the Czech Republic within this group of states. For this purpose the best indicators are.implicit or effective tax rates. The aim of this thesis is to compare the values of these implicit tax rates in the individual states and identify incurred.differences between the individual states of the EU and the Czech Republic. This comparison is done with the aid of graphs. In the final part a conclusion is drawn up of the gained information.
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Family policy in France
Jindrová, Eliška ; Krebs, Vojtěch (advisor) ; Stočková, Olga (referee)
The graduation thesis concerns the system of family support in France whose position among other national family policies is exceptional, as are the positive natality results. Historical development of French family policy has got considerably deep roots and its functioning has practically not changed since the World War Two. French system relies on a few specific features of which can be mentioned the family allowances awarded to families with two children in minimum independently of family earnings, preference of three-children family model, important role of tax-based instruments and organised representation of family interests. Also specialized help destined to incomplete families and populous families can not be forgotten. Because of the existence of the other ways of support the total financial expenditures in favour of families can not be reduced only to direct support represented by family grants which is often represented in international statistics. Another related problem is the living conditions of families with children, which is in general lower. In France thanks to all the assistance the living conditions get more favorable whereas the families with three and more children being the most advantaged. The system of French family policy can be compared with the Czech system. Situation in the Czech Republic is different especially as regards the magnitude of direct aid which was the main method of family support and targeted the poorest families. But by means of reforms and recently proposed measures the situation has been changing and the possible access to certain attributes of French system can be observed.
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