|
|
Don't pay taxes, save your money!
Bradáč, Michal ; Kemény, Irena (advisor) ; Gregor, Martin (referee)
Bachelor thesis "Don't Pay Taxes, Save Your Money!" focuses on the impact of the existence of tax havens on private and public sector. On the theoretical level, it shows the attractivity of tax havens for sufficiently large firms that can afford to pay costs of tax planning and profit manipulations. On the empirical level, it shows that tax havens are really the most successful jurisdictions in attracting foreign investors. In the end, two models of tax competition are introduced in order to describe the importance of tax competition for the whole economy. Keywords:Tax Haven, Tax Avoidance, Tax Competition
|
|
|
Taxation in the context of the European common single market
Bušovská, Monika ; Vančurová, Alena (advisor) ; Izák, Vratislav (referee) ; Jareš, Martin (referee)
Formation of a common single market without distortions is one of the main priorities during the integration process of the European Union. For this purpose it is necessary to coordinate activities of all the Members throughout the entire Community ant it should lead to European integration and convergence. The main aim of this work is to verify European formation of the common single market throughout European tax policy in other words, through the convergence of the tax burden. Secondary aim is focused on the question of what impact do convergence of tax mixes and tax competition have on the convergence of the taxation in the EU. For this purposes data from the years of 1965 - 2011 in combination with methods of Beta Convergence, Sigma Convergence and panel regression analysis with fixed effects are used. Results confirm the tax systems convergence and its speed not only in the area of total tax burden but also in tax mixes, implicit tax rates and some statutory tax rates. Panel regression analysis with fixed effects subsequently confirmed the positive impact of the convergence of nearly all tax mixes parts and tax competiton on the total tax burden convergence. The highest impact on the tax convergence was verified at the tax competition and property taxes. All models accomplish diagnostic tests and are econometrically robust. It was confirmed the European Union has been fulfilled its primary aim through the tax policy and under established assumptions the highest impact on tax convergence have tax competition and property taxes.
|
|
|
Tax Competition in the USA and in the European Union
Búry, Tomáš ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
The subject matter of the thesis is a comparative analysis of the possibilities of tax competition in the USA and in the European Union. It aims to compare the extent and form of the tax competition within these systems. The thesis consists of five parts. At the beginning, the term tax competition is examined and the possibility of a distinction between fair and unfair tax practices is explored. In the next part the analysis of the US tax system with a focus on competition in the area of direct and indirect taxation is carried out. The third part provides similarly structured analysis of the tax competition in the EU. The fourth part presents the evaluation and the comparison of the tax competition in both systems. The final part concludes with certain normative recommendations for the future of the EU tax system which are made with respect to their applicability for current deliberation of the reform of the taxation in the European Union. The performed analysis yielded interesting results. Contrary to the expectations, it was determined that the tax competition in the US was more intense than in the EU and the tax practices used by some US states included at least the same level of unfairness as those used by some member states in the EU.
|
|
|
Tax Harmonization in the European Union countries in the years 1990 - 2014
Havránková, Kamila ; Štěpánek, Pavel (advisor) ; Hájek, Jan (referee)
Tax policy and tax harmonization in the European Union countries are sensitive topics, both economically as well as politically. The main objective of this thesis is to analyze the process of tax harmonization in the European Union with focus on the period from 1990 to the present and on the basis of the analysis to draw conclusions about the overall success of the harmonization. The theoretical part is dealing with tax theory, concepts of tax competition, coordination and harmonization and their impact on the economy. It is also concerning with tax policy in the European Union, its fields, goals and the legal framework. Tax harmonization in the European Union countries is analyzed in the analytical part, which is divided into two parts; the first is dealing with the process of harmonization of indirect taxes and the other with direct taxes. Both analyzes are used to draw conclusions about the success of tax harmonization and also the impacts of harmonization on the tax system in the Czech Republic.
|
|
| |
|
|
Tax competition and publicly provided goods: The example of Switzerland
Los, Jakub ; Bartoň, Petr (advisor) ; Rod, Aleš (referee)
The main aim of this paper is to assess the impact of tax competition on the functioning of the public sector in the real economy. In particular it follows up the public finances and the impact of tax competition on the amount and structure of publicly provided goods and services. The paper is based on the economic theory of tax competition and fiscal federalism, taking into account the arguments both against and in favor of tax competition. It examines tax competition in a particular example of Switzerland and shows how tax competition works here. The paper analyzes tax competition in Swiss cantons and shows that the tax burden in the canton is dependent on the tax burden in the neighboring cantons. It also deals with the influence of tax competition on the structure of publicly provided goods in Switzerland and takes into account also the phenomenon of commuting and the consumption of publicly provided goods in cantons different from the canton where the tax is collected. The paper also examines the impact of commuting on the structure and level of public expenditure in Swiss cantons.
|
|
|
Tax competitiveness of the European Union member countries
Konderlová, Beata ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
This thesis deals with the tax systems and tax competitiveness of the European Union countries. Aim is to analyze the influence of competitiveness on the growth of tax revenues for selected taxes. The analysis is applied to a personal income tax, corporate income tax and value added tax. The method of constant tax shares divides the total tax revenues growth in the monitored period between two effects -- the influence of competitiveness and the influence of growth in total tax revenues. The thesis also contains characteristics of tax systems and tax mixes. Tax systems are characterized by individual taxes focusing on the importance of each tax in the tax system. Tax mixes are described by the main factors that affect them, by their historical development and current trends.
|
|
|
Tax competition in the European Union
Kozák, Aleš ; Kislingerová, Eva (advisor) ; Kiovský, Aleš (referee)
This thesis "Tax competition in the European Union" (hereinafter as "EU") analysis issues of different tax systems in the European Union and aspects relevant to their harmonization and existent competition advantages. The study aims to focus on the fact that tax systems within the EU arise from various and different historical setups and practice different approaches to particular kinds of income. These differences comply with various economical environments in particular EU countries and these are structured to fit specific needs of particular countries and furthermore to enable easy access of local residents to international business transactions and to international corporate structures. The study's aim is not accurate and precise analysis of particular systems and this even doesn't intend to present a quantitative comparison. The thesis describes various aspects of taxation in particular countries even with respect to EU legislation influence and it opens up disputation about expediency or harmfulness of tax competition in the EU. The thesis also describes beginning trends to convert needed and useful tax harmonization into full unification of tax systems in EU and actual shift of the tax and fiscal policy onto the central level of EU.
|
|
|
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.
|
|
|
Tax Competition in the Corporate Tax Area in New Member States of the EU
Holubářová, Jana ; Kubátová, Květa (advisor) ; Teklý, Lukáš (referee)
This diploma thesis is dealing with tax competition, especially in the European Union. There are explained concepts of tax harmonization and coordination, harmful tax competition and a tendency of the European Union to harmonization in corporate tax area. Statutory tax rates and implicit tax rates, which are better for measurement of real taxation, are used for analysis of tax competition in corporate tax area. Tax rates are compared between old and new members of the European Union to find out whether there is tax competitive environment in the European Union. In this diploma thesis one analysis of the European Commission about effective tax rates is also described. The aim of this thesis is verifying the hypothesis, whether is the tax competition in the corporate tax area in the European Union successful -- whether better conditions of taxation in new member states cause higher tax bases. In this diploma thesis there are also some notes about tax revenues.
|
guest ::
