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Comparison of tax systems of the Czech Republic and The Kingdom of Sweden
Krudenc, Antonín ; Morávková, Jana (advisor) ; Kubátová, Květa (referee)
This bachelor thesis deals with Czech and Sweden tax systems. The aim of the thesis is to compare and analyze these different tax systems, to identify and compare tax burden on excise duty and to compare taxpayers views on tax rates and the complexity of the tax system. The thesis is divided into three chapters. The first chapter deals with the tax system in the Czech Republic. The second chapter deals with the Swedish tax system. And the last third chapter compares these tax systems. The comparison is mainly from the point of view of the taxpayer's tax burden on excise duties and the views of taxpayers on tax system.
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Microeconomic Analysis for Evidence-Based Policy
Janský, Petr ; Bauer, Michal (advisor) ; Blundell, Richard (referee) ; Galuščák, Kamil (referee) ; Schneider, Ondřej (referee)
This dissertation thesis is focused on the microeconomic analysis of public policy in the Czech Republic. It consists of three parts, the first two parts deal with the analysis of tax policy; the third part of this thesis is focused on inflation differentials. The first chapter deals with the analysis of value added tax. The rates of value added tax (VAT) have recently changed in the Czech Republic, and I simulate the impact of these reforms. They are an example of changes in indirect taxes that change the prices of goods and services, to which households can respond by adjusting their expenditures. I first estimate the behavioural response of consumers to price changes in the Czech Republic by applying a consumer demand model of the quadratic almost ideal system (QUAIDS) on the basis of the Czech Statistical Office household expenditure and price data for the period from 2001 to 2011. I derive estimates of own- and cross-price and income elasticities for individual households. I then use these elasticities to estimate the impact of the changes in VAT rates that were proposed or implemented between 2011 and 2013, on households' quantity demanded and government revenues. One of the main findings is that the estimated increases in government revenues that take the consumer responses into account are...
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Taxation of wine from the viewpoint of legal regulations of the European Union
Nekovářová, Tereza ; Karfíková, Marie (advisor) ; Marková, Hana (referee) ; Švarc, Zbyněk (referee)
The issues of assurance of sources for national budgets are eternal topics which are apparently current in any phase of the economic cycle, and it holds still more for the period of recession. In response to the outbreak of a financial crisis it is always possible to see the needs of finding new sources of financing of government expenses. Even though taxation of wine is rather a marginal topic in this regard, it is necessary to ask why this is so and whether it is not just this area that hides a large potential. Taxation of wine, however, plays an important role not only as a source of incomes for the state budget, but also as a tool of regulation of consumption of this commodity, which is negatively perceived from the viewpoint of human health. The imposition of taxation of wine does not influence consumers' behaviour only, but it has also impacts on plant production in this sector. At the same time, the entire issue acquires an absolutely different dimension through the fact that the area of taxation of wine belongs among the fields which are subject to harmonisation on the part of the European Union. At the time of globalisation and continually intensifying European integration it is important to be able to gain maximum yields from these aspects of the economy. In connection with harmonisation...
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Optimal Alcohol Taxation in the Czech Republic according to the Laffer Curve Theory
Šebestová, Tereza ; Janíčko, Martin (advisor) ; Slaný, Martin (referee)
This bachelor thesis examines the relationship of excise duties on spirits and beer and its revenues in the Czech Republic from 1994 to 2014 according to the Laffer Curve theory and tries to find the optimal tax point using the regression analysis. Optimal taxation is defined in order to be revenue-maximising. According to this requirement I defined the optimal taxation on spirits at the rate 17 035 CZK/hl/pure alcohol and the optimal taxation on beer at the rate cca 27/CZK/degree Plato. Both of these rates lie on the left side of the current taxation and therefore I claim that the tax burden is too high and its decline would brings the state higher revenues.
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The Comparison of the Excise Taxes in the Czech Republic and Slovak Republic Tax System
OPATRNÁ, Jana
Thesis on the topic the Comparison of the Excise Taxes in the Czech Republic and Slovak Republic Tax Systém is divided into two parts. Theoretical part discusses the legislative regulation of excise duty on alcohol in these same countries. But it also outlined the EU legislation, from which the national legal standards are based. In the practical part is an analysis of excise duties, focusing on the impact on the economy and the state budget. The thesis is concluded with proposals for legislative action.
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The Impact of Excise Duty on Tobaco Products to Consumers in the Czech Republic
KADLECOVÁ, Kateřina
This bachelor thesis aims to compute and then compare the effective tax rate on tobacco products and to determine the impact of the tax rate on taxpayers of various income groups. Finding effective tax rate and the impact it is done for the years 2009 to 2014 using data from the household budget statistics. Progressivity index is checked by Kakwani´s method which is based on comparing curves tax concentration curves and income concentration, Lorenz curve. The second method, the effective tax rate, which are used for two different tax bases, the spending on tobacco and net income. The comparison analysis is a regressive impact of the tax on tobacco products into ten income groups. Tax more falls on taxpayers with lower incomes. Results at the effective rate is the basis for spending on tobacco were different from other results. According to verbal assessment progressivity index is mostly proportional impact in all years except 2012, which is slightly regressive. To analyze the impact of taxes on tobacco products would not recommend using the method of effective tax rates, which are used as the denominator in the tax base expenditure on tobacco.
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ANALYSIS OF DEVELOPMENT OF EXCISE DUTY ON TOBACCO PRODUCTS AND ITS INFLUENCE IN THE CZECH REPUBLIC FROM 1993 TO THE PRESENT
Valešová, Věra ; Ševčík, Miroslav (advisor) ; Pekárek, Štěpán (referee)
The purpose of this thesis is to analyse the excise duty on tobacco products in the Czech Republic since 1993 up to the present time, especially the development of rates and revenues. Excise duty is imposed on tobacco products in the Czech Republic and also in the other European Union countries. Harmonisation efforts in the European Union and also fiscal need of Czech Republic cause frequent changes in tobacco excise duty rates, which conduces not only to change of tax collection, but can also bring some other related effects. In the theoretical part I first characterize the tax theory with a detailed focus on excise duty on tobacco products. Subsequently I define the meaning of excise duty on tobacco products, the principles and the mechanisms of the tax collection. In the practical part of the thesis I aim at analyse the evolution of the legal framework that affects excise duty on tobacco products and significantly affects the thesis in other sections. Further, I analyse the relationship between the rate of excise duty on tobacco products and tax collection and find out that the higher rate of excise duty not always led to higher tax yields. Finally I assess the effectiveness of the increase of excise duty on tobacco products and its impact on the consumption of tobacco products, illegal market and the public budgets.
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Analysis of the price level and gasoline quantum sold at a chosen distributor in the Czech Republic and in Poland
Hlůšek, Jakub ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The aim of the thesis was to analyse dependency between setting of the price level and gasoline quantum sold at a chosen distributor in the Czech Republic and in Poland. In the first part of the thesis, there are characterized price theory, tax theory, theory of state interventions, supply, demand and price elasticity of demand. In the second part, first, there is analysed whole market with fuels in both countries with their comparison. These markets have had slightly different development and they do have different market structure, because of the existence of the market leader in Poland. Second, there are analysed the data of the chosen distributor and analysed dependencies between price and quantum sold. Research showed that there is an existence of dependencies of quantum sold on both change of the absolute price and change of the relative price. These dependencies and the impact of the relative price change is more significant in the Czech Republic than in Poland.
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Which determinants influence the fuel excise duty collection?
Šubrt, David ; Rod, Aleš (advisor) ; Slaný, Martin (referee)
The thesis searches for determinants of excise duty collection in the Czech Republic and quantifies them using ordinary least squares on data from years 2008-2012. The most important determinants are: Czech excise duty, the effect of winter and toll rate in Czech Republic, all of which have a negative influence on the Czech excise duty collection; excise duty in Germany and Poland and traffic density, all of which have a positive influence on the Czech excise duty collection.
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