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Zhodnocení efektivnosti spotřební daně z pohonných hmot jako příjmové složky státního rozpočtu České republiky
Cimbalník, Jan
This bachelor thesis deals with an evaluation of excise duty on fuel effectiveness as an income component of the Czech Republic's state budget. The investigation is based on evaluating development and impact of the excise duty on fuel on the state income from 1993 to 2012. The thesis also evaluates the impact of current fuel market situation on the state budget income and analysing the influence of tax rate on the fuel prices. The thesis pays attention to the harmonization of indirect taxes within the European Union.
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Tax competition in the area of income taxes
Urbanová, Tereza ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This bachelor thesis deal with issues related to tax competition between the original member states and new member states of the European Union of income taxes. Tax competition has supporters and opponents, and so for it is impossible to say when it should be considered useful or harmful. These issues are closely related to tax harmonization and coordination. The European Union is against tax competition just trying to fight through tax harmonization. The idea of harmonizing of income tax, particularly corporate taxes, it is still treated. The aim is to verify the hypothesis whether there is tax competition between groups of member states of the European Union. To evaluate the relationship between groups of member states will use to tax rates and tax bases of corporate income taxes and individuals.
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Tax Incidence of Selected Products by Consumption Taxes
CHALOUPKOVÁ, Lucie
This bachelor thesis is focused on the analysis of excise taxes in the Czech Republic since joining the European Union on 1 May 2004. The main object is to analyse changes in the burden of selected products excise and influence of the EU legislation on these changes. In the theoretical part the Czech Law on Excise Tax and its changes after 2003 is described and furthermore, the EU directives in this area especially the Council Directive 2008/118/EC concerning the general arrangements for excise duty are mentioned. The practical part is applied in particular to cigarette taxes. It is focused on the most popular cigarette brands like Start, Petra, L&M, Camel and Marlboro. The analysis obtains the calculation of cigarette tax between the years 2003 {--} 2010. Cigarette consumption in the Czech Republic is compared with the consumption in member states. There is also a comparison with member states regarding an overall minimum excise duty, a retail selling price of cigarettes in the most popular price category and revenues from excise duties on cigarettes.
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The Laffer curve and its application in practice
Kadlecová, Lucie ; Mirvald, Michal (advisor) ; Babin, Jan (referee)
This paper aims answer the question what is the revenue--maximizing rate of corporate income tax. Before analysis the literature of Laffer curve criticism and conversly literature of Laffer curve applications is summarized. In paper the relationship of tax rates and tax revenues is examined for Czech republic in time period from 1993 to 2009 and for Ireland in time period from 1981 to 2009 by regression analysis. Analysis showed the relationship described by Laffer theory. Revenue--maximizing tax rates reach values of 27,66% for Czech Republic and 25,1% for Ireland. Because the current statutory corporate tax rates are in both countries lower than calculated Laffer points, further reduction in tax rates will result in decline in tax revenues.
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Tax planning in corporation
Nevodnicheva, Yulia ; Kislingerová, Eva (advisor) ; Dvořáček, Jiří (referee)
This thesis "Tax planning in corporation" puts brain to legal entity income tax and it is looking for possible solutions in tax planning in corporation. The first part deals with the tax theory, the other part is the theory of tax planning, comparison of tax regimes and tax policy and tax revenue by optimizing both internationally and in the local aspect. The last part discusses options for optimizing tax
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Tax Optimalization of The Business Subject
ANDRTOVÁ, Lenka
The graduation thesis deals with the tax optimalization in a chosen business subject. The aims of this graduation thesis are aplications of alternative procedure in the tax liability calculation and their showing at chosen business subject. The practical part is aimed at present law adjustment of a corporate income tax and at methodology of process of an individual option of the tax optimalization aimed at carryback, tax abatement and other tax types of the tax optimalization. The data, including the calculation of the 2007 income tax range, of the company Dřevooptima s.r.o. are elaborated in the practical part. By means of the aplication of the individual option of the tax optimalization on the company data there generates different tax optimalizations. Based on the comparision of these options and the existing degree of recommendation, which options of the tax optimalization should the company used in the future to legally reduce its tax liability. For purposes of the better orientation the thesis also contains charts.
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Problems of the transition from tax evidence to the accounting for entreprneur - physical person
OULICKÁ, Žaneta
In my B.A. thesis, I focused on the issue of the transition of a fictitious business from tax records keeping (former ``single-entry bookkeeping) to bookkeeping (i.e. ``double-entry bookkeeping{\crqq}). In the theoretical part, I characterised briefly tax records keeping, bookkeeping and also the transition process. The bookkeeping is based on the cost-income principle, and the tax records keeping is based on the income-expenses principle. I primarily applied theoretical knowledge obtained from specialised literature. There is no general rule, which would determine that the bookkeeping is better for a particular person than the tax records keeping and vice versa. Both methods have advantages and disadvantages. In selecting, an entrepreneur must examine the strengths and weaknesses, also in relation to a particular economic situation of a particular country. In the practical part, I applied the transition of a fictitious individual as of 1 January 2007. On the basis of stocktaking, it was found out that the entrepreneur has much stock available. If the tax rate in the Czech Republic will be reduced from 32% to 15% in 2007, the transition to the bookkeeping does not have to be so painful for the individual - entrepreneur.
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Taxes of Consumption Incidence in Czech Republic
VESELÁ, Tereza
This diploma paper deals with the tax incidence of cigarette tax in the period of the changes in rates of this duty in the Czech Republic. The main aim of this paper is to find out how the cigarette tax shifts on consumer and producer. Moving of tax burden was found out thanks to investigation of cigarette prices in the period from September 2007 to February 2008. The amount of tax was calculated from these prices. Various periods were compared and results were closely analysed. Fiscal and educative function of cigarette tax was monitored in this paper too. Educative function was found out by the help of trend in the number of smokers and their cigarettes consumption, whilst fiscal function was demonstrated by trend of payment excise duties. At the close of diploma paper are mentioned also tax avoidances of the excise duty on cigarettes, that are large problem all the time not only in the Czech Republic.
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Tax system of Sweden
Kučerová, Zuzana ; Láchová, Lenka (advisor) ; Maaytová, Alena (referee)
The diploma thesis deals with the tax system of Sweden. The object of this thesis is to describe a tax system which differs from the other countries of the European Union. The bulk of this thesis is the analysis of the development of Swedish tax system in dependence on economic and political situation of the country, the introduction of actual tax conditions and current changes relating to the taxation originating in the economic development of the country, progressive European integration and also in the worldwide financial crisis. Furthermore, this work compares basic tax indicators within Sweden and other states of the European Union. On the basis of such a diploma thesis, the reader should acquire a complex insight into the character and specifics of the Swedish tax system.
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