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Prvky progrese ve zdaňování provozu vozidel v zemích EU
Mlejnková, Kristýna
Thesis deals with the traffic taxation of passenger cars and trucks in EU countries. The aim was to identify the elements of progression (gradation or sliding) by calculating the unit rates of the road tax. This method showed that in most Member States, including the Czech Republic, gradual course of this tax prevails. In the context of the negative influence of gradation on the equity and efficiency, further research focuses on deformations of vehicle fleet in Czech Republic. By confronting the road tax zones and the state of vehicle registrations, apparent link was identified between the tax degree on passenger cars and the distortion of the vehicle fleet. Recommendation resulting from the research is to set a progressive tax rate for trucks, for passenger cars the usage of sliding progressive tax rate is suggested and for both categories, a general proposition to include an environmental element in the tax base is given, following the example of other Member States.
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Dopady emisního zdanění na státní rozpočet České republiky
Doubravová, Monika
Bachelor thesis deals with the carbon tax and its impact on the state budget. The theoretical beginning of the thesis is focused on the characteristics and distribu-tion of taxes. Next part consists of theoretical knowledge from the area of the state budget. The main part of the thesis deals with the implementation of emission component of carbon tax on commodities and consequently the impact of this tax to the state budget of the Czech Republic.
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Comparison of Personal Income Tax in the Czech Republic and the Netherlands
Saňák, Martin ; Krchovová, Olga (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis is concerned with comparison of personal income tax in the environment of two different countries which are the Czech Republic and the Netherlands. In the theoretical part, the tax terminology and different kinds of taxable incomes are described in detail. The practical part applies the theoretical knowledge to model scenarios which are used for comparison. The output of the thesis consists of suggestions for tax optimization of taxpayers and proposals for legislative changes that could be adopted from one system to the other.
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