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Corporate Tax Competition: A Meta-Analysis
Labíková, Nikol ; Polák, Petr (advisor) ; Schneider, Ondřej (referee)
This thesis provides the first meta-analysis investigating the effect of corporate tax competition among states, with special focus on the effect of the corporate tax rate change in competing country on the corporate tax rate in the home country. It examines 523 estimates from 20 published studies and working papers. Results of the meta-analysis show an evidence of substantial publication selectivity: researchers tend to discard negative and insignificant estimates, which overvalues the estimated effect size. Conducted precision effect test failed to find the evidence for the existence of a genuine effect of corporate tax competition. Empirical analysis shows that differences in the measurement of statutory and effective tax rate matter, thus the analysis was conducted on two separate sub-samples. Meta-regression analysis have found significant impact of variables related to publication bias for both sub-samples. Next to it, the results provide an evidence of significant influence of politically orientated controls, especially of the variable controlling whether or not there were elections in the particular year and state in case when the corporate tax rate changed. Powered by TCPDF (www.tcpdf.org)
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Personal income tax and corporate income tax in Ireland
Dao, Trang ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
This bachelor thesis focuses on tax system in Ireland, particularly income tax and its comparison with other countries of the European Union. The first part generally describes personal tax and corporate tax in the Republic of Ireland. Follows the analysis of personal income tax and corporate income tax in the selected countries of the European Union, according to which they are then compared with the Irish. The last part by using analogy evaluates the similarities and differences.
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Comparison of corporation tax in the Czech and Slovak Republic and in the United Kingdom in relation to financial accounting
Puchernová, Karolína ; Müllerová, Libuše (advisor) ; Žárová, Marcela (referee)
This thesis is the comparative analysis of corporation tax in relation to financial accounting in the Czech and Slovak Republic and in the United Kingdom. There are looked into the different and similar elements of corporation tax in these countries based on the current legislation. Moreover, there are described and compared financial accounting issues related to corporation tax in the thesis. These issues include financial accounting legislation necessary for ascertaining of profit or loss, that is important for calculation of tax base in the researched countries, reporting of corporation tax in the financial statements and tax evasion, that are caused by fraudulent financial reporting in many cases. There are explained accounting, as well as tax aspects for tax evasions.
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The German tax system and its responsibilities for Czech exporters
Cabalová, Dana ; Král, Petr (advisor) ; Vokáč, Matěj (referee)
My diploma thesis is focused on German taxation and the impact on Czech subjects exporting to Germany. The main aim of this thesis is to give Czech entrepreneurs useful and current information about the German taxation system and to show basic tax calculations. My thesis is split into four chapters. The opening chapter deals with the internal market of the European Union, its history and its four freedoms. The second chapter outlines export of goods and services from the Czech Republic to Germany, the possibilities of entering the German market and the basic steps to be carried out while entering this area. Second part of the thesis presents the practical part. The third chapter includes particular German tax system and the comparison of Czech and German tax systems. The last chapter is focused on the use of German tax system in practice, especially VAT and it gives (as well as the third chapter) practical taxation examples.
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Comparison of rules for the creation of tax bases in selected countries
Klusáčková, Hana ; Frýzek, Libor (advisor) ; Matějka, Václav (referee)
This diploma thesis deals with the corporate tax, specifically with the comparison of the rules for the creation of the tax base in the Czech Republic, Slovak Republic, Cyprus and the Netherlands. The target of the thesis is to find out major differences in the structure of the corporate tax base, to assess the profitability of the systems for foreign investors and to formulate the recommendations for the Czech Republic. The thesis describes the legislative regulations of the corporate taxes in particular countries. The comparative analysis and the summary of the results formulated in the final part of the thesis. Furthermore, statutory and effective tax rates are being compared, as well as the share of revenues from corporate tax on gross domestic product and on total tax revenues.
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Effective corporate income tax rates of selected companies
Hladká, Jana ; Kubátová, Květa (advisor) ; Čuříková, Hana (referee)
This thesis analyzes an impact of a company size to its effective tax rate. Back looking microeconomics principle is used for the analysis. A dependence of the effective tax rate and company size measured by the employee headcount is verified for the segment NACE 23 in the Czech Republic for the period 2003 -- 2012 in the thesis. The dependency is proved by a negative correlation between the effective tax rate and the company size. The thesis contains also the analysis of historical development of relevant sections of the Czech Income Taxes Act. An impact of particular items adjusting accounting profit or loss to the tax base is analyzed through an alternation coefficient. The alternation coefficient is calculated on the accounting/tax items of the particular company operating in segment NACE 23.
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Factors affecting corporate tax revenues
Polanská, Kristýna ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The main aim of this Master's thesis is to set down individual factors which may affect corporate tax revenues in the Czech Republic. These criteria are selected based on the studies of the trends in the corporate tax revenues and then thoroughly analyzed. Furthermore, thesis consists of corporate tax revenue as a percentage of GDP comparison among chosen OECD countries with emphasis on the Czech Republic. Integral part of thesis is also formed by a regression analysis which examines the impact of the opted factors on corporate tax revenues.
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Vyhodnocení vlivu přímých zahraničních investic na výběr daně z příjmů v České republice
Kováříková, Zuzana
Diploma thesis evaluates the impact of foreign direct investments on revenues of income taxes in the Czech Republic. The main method used in this thesis is a regression analysis of time series tax revenues and inflows and outflows of foreign direct investments. For better results, the analysis were tested other important variables, gross domestic product and income tax rates. The operational aim of this thesis is also constructed regression model of dependence of inflows of foreign investments on the average effective tax rate in the Czech Republic.
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Daňové zatížení korporací v zemích EU a jeho vliv na firemní investice
Píšťková, Hana
Píšťková, H. Corporate taxation in selected member states of the EU and its impact on corporate investment. Diploma thesis. Brno: Mendel University, 2014. The thesis identifies the relation between corporate investment and corporate tax rate in selected EU member countries over the period 2002-2014, while using panel regression analysis. Readers are being apprised of current corporate tax systems of EU member states and a review of existing papers solving given issue. The analysis is performed through two separate models, it explores the impact of selected factors on inward flows of foreign direct investment and on real investment. Based on results of the analysis performed, significant factors influencing the investment decisions are identified. The choice of variables, possibilities of government policies influencing investment and potential impact of these policies are matters of discussion.
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