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The Effect of Czech 2008 Flat Rate Personal Income Tax on Tax Evasion
Hrbek, Pavel ; Zápal, Jan (advisor) ; Votápková, Jana (referee)
The main goal of this thesis is to examine the effect of Czech's 2008 at rate personal income tax reform on consumption, income and tax evasion since there is a belief that personal income tax rates are partially responsible for high levels of tax evasion. We use the gap between household expenditures and reported income as a proxy for tax evasion with the Czech microeconomic data from the 2006-2009 Household Budget Survey. Employing difference-in-difference approach, we find that the Czech at personal income tax reform has significantly decreased the gap between reported household consumption and income for households with only one economically active individual that experienced a reduction in marginal tax rates after the tax reform relative to households experiencing no change and that it takes time for households to adapt to new tax policy.
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A comparison of taxation of income from employment in the Czech Republic and the Federal Republic of Germany
Smetana, Václav ; Novotný, Petr (advisor) ; Kohajda, Michael (referee)
- A comparison of the taxation of income from employment in the Czech Republic and the Federal Republic of Germany The main objective of this thesis is to compare the taxation of income from dependent activities (especially from employment) in the Czech Republic and the Federal Republic of Germany. The thesis consists of an introduction, five chapters and a conclusion. Chapter One is rather theoretical and deals with general terms of the tax theory. The term "dependent activity" is defined in chapter two. Chapter Three compares and contrasts the components of individual income tax in both countries. Chapter Four offers a brief and simplified comparison of the tax burden of an individual in the Czech Republic and the Federal Republic of Germany. The last chapter is concerned with double taxation and its prevention. The tax rate in Germany is higher than in the Czech Republic. Nevertheless, the German tax system takes more into account the individual tax payer's ability to pay taxes as well as his specific social situation. A more complicated tax system like that, however, demands very high standards from the state administration. When an employee is working abroad, it is essential to determine his tax residence - limited or unlimited tax liability - in order to properly calculate his income tax....
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Impacts of 2016 VAT cut on selected groceries in Slovakia
Tóth, Michal ; Štěpánek, Pavel (advisor) ; Hájek, Jan (referee)
The aim of this diploma thesis is to analyze the impact of the reduction of VAT on selected groceries in Slovakia in 2016. I am comparing the composition of the consumer basket and shopping lists of end-consumers before this legislative amendment and thereafter and consumer preferences, on which products they would like to have reduced VAT rate. Then I am also analysing the impact on the consumer prices of groceries with recured tax rate and on the groceries, which composition is similar, but they are encumbered with standard tax rate. The comparative analysis has shown that the tax reduction is reflected in the final price of approximately 96 %. The theoretical part deals with the characteristics and the system of value added tax, historical development in Slovak law and impacts of the tax rate cut abroad. Conclusion interprets the results of comparative analysis and questionnaire.
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Issue of Flat Tax
Balabán, Jaroslav ; Vyklický, Martin (referee) ; Brychta, Karel (advisor)
This Bachelor Thesis “Issue of Flat Tax” defines the crux of the flat taxation. The theoretical part of this thesis comprises information about the core idea, principles of the flat tax and advantages and disadvantages of its implementation. The analytical part of the thesis describes the evolution of the flat tax in the Czech Republic after the year 2007. The last analytical part deals with the analysis of the flat tax in Slovakia and compares systems of those two countries. The proposal part of the thesis comprehends a model example of Czech and Slovak taxpayer of the personal income tax and sketches further possible method of approaching the essence of the flat tax.
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Development in Taxation of Incomes from Business Aiming at Changes Effective since 2006
Drábková, Pavlína ; Formánek, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis focuses on a problems of taxation of physical person incomes from business and other self-employment which are listed in the first part of incomes tax law. It analyzes particularly the important changes between years 2006 and 2010 which are demonstrated on practical examples. Target of thesis is to improve the orientation in personal income tax from business and other self-employment and to help self-employers to understand the problems in a light of time. Another aim is to find a way of incomes taxation which was or is the most profitable for the self-employers.
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Possibilities of flat tax implementation in the Czech republic
Horáková, Kateřina ; Indra, Milan (referee) ; Kopřiva, Jan (advisor)
Target of my bachelor’s thesis is analyse possibilities of flat tax implementation in the Czech republic and its effects to the state budget. At the basement of borders experience i try to predict tje effect on the state budget. After comparison with income of state budget I choose one optimal rate of tax, which should be enough for state costs and at the same way the least charge for taxpayers.
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Optimalization Proposal Regarding Tax Liability for Selected Firm
Baranyková, Michaela ; Hanyáš, Jaroslav (referee) ; Polák, Michal (advisor)
On the first May 2004 the Czech Republic joined the European Union. Entrepreneurial subject has now a lot of new occasions to carry business in other states of the European Union, for example in the Slovak Republic. The aim of my Bachelor work is to compare amount of delivery for entrepreneurial subject in the Czech Republic and Slovak Republic. I will mainly target the comparison of the amount of tax liability individual and system of delivery social and health insurance.
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Comparison of business conditions in EU countries - Czech republic, Slovakia and Latvia
Juřenčáková, Jana ; Wimmerová, Šárka (referee) ; Kocmanová, Alena (advisor)
This master´s thesis deals with the juxtaposition of current situation in a business conditions for corporations in the Czech Republic, Slovakia and Latvia from the viewpoint of principle economical aspects and of statute income tax, statute of value added tax, the trades licensing act, workscode and businesscode. On the basis of findings, the work includes comparison of business conditions for corporations in Czech Republic, Slovakia and Latvia.
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Flat tax in the Czech republic and Slovakia
Kapraľová, Veronika ; Klazar, Stanislav (advisor) ; Dugová, Alena (referee)
The aim of the thesis was to define and explain the basic concepts of the tax system, the legal basis and provide an overview of legal regulations and the basic types of taxes. The theoretical part is focused on defining the very nature and importance of taxes and the related conceptual terms. The operational part was to analyze whether the introduction of flat tax in the Czech Republic and Slovakia brought some benefit or not. To achieve these objectives in their work, I will use methods of analysis and synthesis, comparison, and statistical regression analysis. Thesis consists of three chapters. In the first chapter I focus on the definition of basic concepts related to the issue of a flat tax. The second chapter is devoted to tax reform in the Czech and Slovak Republics, and I pay particular attention to tax personal income and pension reform. The third chapter is devoted to an analysis of the effective tax burden, while the empirical part of my work, and within, I analyze the effectiveness of the tax burden in the form of comparisons between the Czech and Slovak Republic. To calculate the effective tax burden, I use actual data from the Statistical Office of the Czech Republic and Slovak Republic. In conclusion, the thesis I have summarized the results of which I write the thesis concludes.
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Flat tax in the Baltic States and the Slovak Republic
Šugrová, Jana ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
The main aim of the Master`s thesis is to compare and evaluate the system of flat tax in the Baltic States and the Slovak Republic. In the first chapter the reader will learn about a brief history of the flat tax and the general terms that relate to the topic. The second and third chapter is devoted to an analysis of the tax systems in the countries surveyed. This thesis analyzes the political and economic situation of each country before the tax reform, a description of the tax systems as originally introduced and changes over time to present. The last chapter is devoted to a detailed analysis of macroeconomic indicators in the form of graphs and verbal descriptions. Finally, in the section "4.6 The overall assessment" there is a summary of the gathered facts and the impact of flat tax on the economy of each relevant country.
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