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Comparison of taxation of the non-profit organizations in chosen countries
Kozák, Vojtěch ; Slintáková, Barbora (advisor) ; Weberová, Jana (referee)
The goal of the thesis Comparison of taxation of the non-profit organizations in chosen countries is to find out and compare the taxation of the non-profit organizations in Sweden, Austria and the Czech republic. The comparison concerns the corporation tax, value added tax and the inheritance and the gift tax. The thesis is divided into three parts. The first part deals with the common attitudes of the taxation of the non-profit organizations. The second analyzes the process and methods of the taxation of the non-profit organizations in Sweden, Austria and the Czech republic. The third part contains the comparison of the taxation of the non-profit organizations in these three countries.
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Tax expenditures in the Czech Republic
Jareš, Martin ; Kubátová, Květa (advisor) ; Vančurová, Alena (referee) ; Sadovský, Zdeněk (referee)
The main objective of the thesis is to analyse tax expenditures in the tax system of the Czech Republic. More specifically to identify tax expenditures in legislation setting down personal income tax, corporate income tax and value added tax in 2008 and quantify their impact to tax revenues. The work starts with the review of the literature in this field. There is a rich academic literature dealing with various aspects of tax expenditure analysis starting with their identifi-cation and quantification and continuing to distributional analysis or analysis of compliance costs. Most if the literature originates in the United States where a substantial amount of pa-pers deals with the critique of official tax expenditure reports or with suggestions how to im-prove it. Similar topics are absent in the literature in other countries. Another source are the official tax expenditure reports published in several countries. The conclusion can be drawn that there are no internationally accepted standards of tax expenditures analysis. Another conclu-sion deals with the term tax expenditure itself. It was conceived in the United States in the 1960's to express that many tax reliefs are in fact direct expenditures hidden in the tax system. However sometimes provisions which are not analogical to direct expenditures are called tax expenditures as well. That's why the term tax expenditure is avoided in this thesis. Instead a more general term tax relief is used. Tax expenditures thus represent a subset of tax reliefs. Tax reliefs are defined as provisions of the tax law which represent lower tax liability or deferral of the tax liability for the tax payer. Tax reliefs are identified by their form, i.e. tax exemptions, reduced rates, tax credits etc. Features which represent an integral part of the tax system (e.g. deduction of input VAT) are not identified as a tax relief. This assures that the full list is created. Then the normative analysis is used to identify main rationale for each tax reliefs, i.e. tax reliefs which have been introduced in order to support other public policies' targets (genuine tax expenditures), tax relief which have been introduced in order to increase tax system effectiveness mainly by reducing the compliance costs and finally tax reliefs which share attribute of both aforementioned group. Based on this, there have been identified 210 tax reliefs (PIT: 119, CIT: 62, VAT: 29). From the point of view of further analysis, the most important part represent the genuine tax expenditures. Methods to quantify the identified tax reliefs were devised based on data avail-able. There was identified 57 tax expenditures out of all 210 tax reliefs with total amount of CZK 120 bn. It is important to bear in mind however that the simple addition of tax reliefs is not methodologically correct since abolition of several tax reliefs has different impact on tax revenues than addition of individually quantified impacts. The main contribution of the thesis consists in setting up a complete list of the tax re-liefs in the tax system of the Czech Republic for the taxes with the highest revenues. This will enable to prepare such an analysis on a regular basis, to include other taxes and to improve the methods used. The stakeholders in the field of public finance policy and tax policy will thus have more information available to design more effective policies. Further research dealing with other aspects of selected tax expenditures such as their distributional impacts can draw from this thesis as well.
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Tax expenditures as an instrument of fiscal policy
Král, Petr ; Vítek, Leoš (advisor) ; Jareš, Martin (referee)
This work deals with one of the areas of taxation, tax relief. The goal is an estimate of tax expenditures on selected tax relief and options for calculating. The first chapter defines the concept of tax expenditures, the types, calculation methodology and the possible effects of tax expenditures on the public purse. The second part contains an analysis of tax expenditures for tax on corporate income tax. For selected provisions were individually designed to a possible method for calculating the estimate and subsequently implemented. Finally, mention is made of upcoming reform of the tax reliefs that will most likely be accepted.
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Strategy of pension in the Czech Republic
Máslová, Monika ; Klazar, Stanislav (advisor) ; Blažek, Petr (referee)
The bachelor thesis deals with present strategy of additional pension insurance in Czech Republic. It describes primary characteristics of additional pension insurance. It discusses tax preferences, offered by the law 586/1992 Sb., about taxation from earning in the area of additional pension insurance with state benefits. The next segment of bachelor thesis represents the development of additional pension insurance in Czech Republic. Last but not least the additional pension insurance is compared with other products.
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The R&D expenditures from tax view
Prochásková, Petra ; Kubátová, Květa (advisor) ; Říhová, Lucie (referee)
Diploma thesis is concerning questions about tax inventives for research and development. Theoretical part is defining research and development and describing individual possibilities of support for research and development with emphasis on indirect support and its tools. Core of practical part is comparison of approach to R&D expenditures of research and development in selected tax systems of OECD countries and present circumstances in Czech Republic. Outcome of this thesis is several recommendations for czech tax policy in area for support for research and development.
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Tax expenditures as an instrument of tax policy
Vágnerová, Klára ; Vítek, Leoš (advisor) ; Vítek, Leoš (referee)
The work deals with an aspect of the tax system, the tax expenditures. The aim of the work is to estimate selected tax expenditures that are typical for the personal income tax in the Czech Republic, and to devise methods of its calculation. The introductory chapter deals with the definition of the tax expenditure, its types, methods of its calculation, and the effects of tax expenditures on the national budget. The second part of the work comprises the analysis of tax expenditures related to the personal income tax. The summary of the analysis and comparison of tax expenditures with Australia and Canada is presented in the third part, and the main ideas of the upcoming tax reform are summarized in the final part of the work.
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Tax expenditures
Ďurišová, Milena ; Vítek, Leoš (advisor) ; Vítek, Leoš (referee)
This bachelor dissertation is dedicated to the tax expenditures. The main goal is to set tax expenditures of §6 personal income tax in 2009. This desertation is divided into 3 sections. The first one is theoretical and there is a definition of the tax expenditures and explanation of function of tax expenditures in the countries OECD. The second one, also theoretical, describes tax expenditures in Czech republic. The main section of this dissertation is analytic section which concerns set of tax expenditures and estimation of heigh of some of them.
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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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