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The evolution of the tax system in the Czech Republic territory after 1989
Ježková, Barbora ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The thesis deals with the historical evolution of the tax system in the territory of the Czech Republic from a period of the Czechoslovak Socialistic Republic in 1989 until today. The main focus of this thesis concerns a comprehensive view into that more than twenty years lasting tax evolution and a specification of the most important tax changes and reforms as I see them. The thesis contains a description of the tax system valid in 1989. Afterwards it mentions the transformation process from the central-planning economy towards the market one as well as the tax reform in 1993. The next part of the thesis is devoted to the tax changes between 1993-2013 which comprise notably the impact of the accession of the Czech Republic to the European Union in 2004 on the tax sytem and the tax reform in 2008. The evolution of the tax system is illustrated by the tax to GDP ratio, the tax mix and the related tax burden impact on tax payers. The evolution is also compared with that of other OECD countries. The today's tax system (2013) is subsequently assessed. On the basis of the historical and political aspects of the czech tax systems as well as on the basis of the assessment of the valid one I present antocipated conceptions of the subsequent tax system evolution.
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Central America Countries Taxation
Neradil, Jiří ; Láchová, Lenka (advisor) ; Slintáková, Barbora (referee)
Thesis relates to selected Cental America countries tax system's description and analysis. For the purpose of the Thesis I had chosen countries Costa Rica, Mexico and Panama. The Thesis introduction part describes the taxation in developing countries with focus on Central America area. The following part introduces the tax systems in selected countries. The third part analyses the tax burgen in selected countries in terms of tax revenues as percentage of GDP and tax revenues structure.
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Changes in tax mixes the EU 15 countries in the long term
Reslerová, Lenka ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
This thesis deals with the tax mix of the original 15 member states of the EU for the period 1995 to 2010. The main objective of this work is to analyze the changes in the tax mix of these countries for the period under review and describe possible causes. The first part deals with the basic concepts of the topic, the factors that may affect the tax mix options and individual taxes affect its structure.The second part contains a basic description of the countries under economic and tax systems, and is then followed by a description of tax mixes for different years and justification of the most significant changes in their structure. The practical part is focused on descriptive statistics and statistical testing of differences in the structure of tax mixes in the EU and other OECD countries by testing hypotheses.
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Tax policy and housing construction
Urbanová, Tereza ; Sedmihradská, Lucie (advisor) ; Brabcová, Pavlína (referee)
The availability and quality of housing is very closely related to the development in the building industry and to the economic opportunities in the given state. This thesis deals with the relationship between tax policy and new housing construction. Taking influence on the building industry through tax policies - that is to say, through indirect instruments - is particularly advantageous thanks to the low administrative overhead, as no further redistribution from public budgets is necessary. Hiding behind this advantage, though, are a number of difficult-to-estimate quantifications in the form of tax allowances or, conversely, of the amount of the tax burden. Indirect instruments can influence residential development activities in both positive and negative ways, and this thesis addresses both. Aside from tax instruments, the state may support new housing construction through direct instruments, a term which covers various forms of loans at preferential terms, grants and subsidies. The aim of this thesis is to test the hypothesis about the effectiveness of housing policy in terms of housing construction through direct and indirect instruments.
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Comparison of tax reforms during the financial and economic crisis in the old and new EU countries
Dubinová, Petra ; Izák, Vratislav (advisor) ; Klazar, Stanislav (referee)
This thesis deals with the comparison of tax reforms during the financial and economic crisis in the old and new EU countries. My main objective is to compare the reforms implemented in individual states during the financial and economic crisis and its impact on the tax quota and tax mix. The first part deals with the causes and development of the financial and economic crisis. In the second chapter is a description of the optimal tax system and history of the tax reforms. The final chapter describes the various changes and reforms in EU countries, the development of their tax quota, tax mix, the government expenditure to GDP ratio, the government debt to GDP ratio and the impact of certain changes to the amount of taxation on labor.
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The tax system of the United Kingdom and its comparison with the Czech tax system
Zavadilová, Dominika ; Čuříková, Hana (advisor) ; Kubátová, Květa (referee)
The bachelor thesis deals with the comparison of the tax system in the Czech Republic and Great Britain (UK). The aim of this work is to describe these two tax systems and subsequent execution of comparative analysis. The work is divided into three chapters. The first chapter describes the tax system in the Czech Republic, the second chapter focuses on the current tax system in the UK. In the last part of this work is a comparison of the tax systems on the basis of selected indicators relating to taxation. These indicators are the tax mix, tax burden, tax determination and evolution of tax rates on personal income, corporate income and value added tax. This comparative analysis is made in the form of graphs.
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Porovnanie daňového systému Českej a Slovenskej republiky
Galbavá, Ivana
The Bachelor's thesis is focused on the issue of the tax system in the Czech and Slovak Republic, and their comparison. The aim of the thesis is based on the comparison of these two tax systems to highlight their differences, to assess the tax burden on taxpayers in both countries and to determine which the appropriate tax mix is more favourable for a company. In the theoretical part of the thesis in addition to the basic concepts of tax theory are described the tax systems of both countries. The practical part deals with the development of the tax mix, by comparing how different types of taxes evolved over time and how fiscal policy affects the tax system of the country. Subsequently the tax systems of both countries are com-pared, focusing on those taxes that have the highest share of total government revenues. The part of the thesis is also indicated of the most important changes that occurred in the tax system following the amendment of tax laws. Finally are indicated complete comparison and evaluation of acquired knowledge.
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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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Changes of the tax mixes in the EU during the crisis
Nováková, Aneta ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
The thesis deals with the question whether the financial crisis caused changes in the structure of tax revenues in the EU Member States. It's necessary to specify trends in the tax mixes that helps us to determine whether the changes in the structure can be really caused by the crisis or it is EU long-term trend. The analysis focuses on indirect taxes, social contributions and direct taxes that are analyzed separately as personal income taxes and corporate income taxes. The analyzed period is the beginning of the crisis. These are mostly the changes in the turning period pre-crisis and crisis (2006 and 2007 are compared with 2008 and 2009). The analysis is performed by t-tests.
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