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Analysis of factors affecting tax revenues
Veselý, David ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This diploma thesis is focused on analysis of factors affecting tax revenues in the Czech Republic. The theoretical part is dedicated to dividing taxes according to the type, discusses their functions and their principles, as well. After that the summary of previous investigations of factors with potencial effects to tax revenues is presented. The practical part begins with comparation of tax quota and its structure between the Czech Republic and selected European Union member countries. The main part is represented by the correlation and regression analysis of selected factors. As the result of this analysis the evaluation of their real effect is done.
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Tax reform trends in EU countries (comparison of new and old EU member states)
Kadavá, Jana ; Izák, Vratislav (advisor) ; Klazar, Stanislav (referee)
This thesis is focusing on the major trends in the tax reform in the European Union. The direction of development from direct to indirect taxes is analyzed and it attempts to find some consistent trends in taxation between selected countries within groups of new and old member states of the European Union in 1995 - 2011. Firstly the text gives the reader an introduction to tax theory and the optimal design of tax system is presented. Thesis also focuses on the issue of tax policy in the European Union. It describes the main tax policy challenges and possible design of efficiency-enhancing tax reforms. The global macroeconomic model QUEST III is being introduced. This model is widely used by international institutions for the quantitative evaluation of the potential impacts of tax policies. Furthermore, the development and structure of the tax mix is analyzed as well as the overall tax burden and labour taxation in new and old member states of the European Union. In conclusion there is commentary to stated hypothesis that in recent years there has been increasing emphasis on indirect taxes, while the direct taxes were being reduced.
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The evolution of the tax system in the Czech Republic territory after 1989
Ježková, Barbora ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The thesis deals with the historical evolution of the tax system in the territory of the Czech Republic from a period of the Czechoslovak Socialistic Republic in 1989 until today. The main focus of this thesis concerns a comprehensive view into that more than twenty years lasting tax evolution and a specification of the most important tax changes and reforms as I see them. The thesis contains a description of the tax system valid in 1989. Afterwards it mentions the transformation process from the central-planning economy towards the market one as well as the tax reform in 1993. The next part of the thesis is devoted to the tax changes between 1993-2013 which comprise notably the impact of the accession of the Czech Republic to the European Union in 2004 on the tax sytem and the tax reform in 2008. The evolution of the tax system is illustrated by the tax to GDP ratio, the tax mix and the related tax burden impact on tax payers. The evolution is also compared with that of other OECD countries. The today's tax system (2013) is subsequently assessed. On the basis of the historical and political aspects of the czech tax systems as well as on the basis of the assessment of the valid one I present antocipated conceptions of the subsequent tax system evolution.
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The effectiveness of tax policy on the EU national tax systems
Marečková, Alžběta ; Kubátová, Květa (advisor) ; Kučera, Jonáš (referee)
The aim of this work is to determine effectiveness of tax policy of the European Union -- if its manages national tax systems. First chapter deals with the essence of tax policy, its latest strategy and its aims and instruments. The following theoretical section discusses tax harmonization and policy of direct and indirect taxes and their legislation. The analytical part deals with the impact of tax policy on national tax systems. Using statistical data about the European Union we will be implemented method of analysis on two macroeconomic indicators -- tax quota and the implicit tax rate on labour but also on the development of value added tax rates.
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Comparison of tax reforms during the financial and economic crisis in the old and new EU countries
Dubinová, Petra ; Izák, Vratislav (advisor) ; Klazar, Stanislav (referee)
This thesis deals with the comparison of tax reforms during the financial and economic crisis in the old and new EU countries. My main objective is to compare the reforms implemented in individual states during the financial and economic crisis and its impact on the tax quota and tax mix. The first part deals with the causes and development of the financial and economic crisis. In the second chapter is a description of the optimal tax system and history of the tax reforms. The final chapter describes the various changes and reforms in EU countries, the development of their tax quota, tax mix, the government expenditure to GDP ratio, the government debt to GDP ratio and the impact of certain changes to the amount of taxation on labor.
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Tax revenues of post-socialist EU member countries
Tychnová, Michala ; Izák, Vratislav (advisor) ; Blažek, Petr (referee)
The subject of this thesis is the analysis of tax revenue of the post-socialist countries that are members of the European Union. In the theoretical part there are characterized tax systems of individual states. In the practical part I compare the tax revenues of the post-socialist countries. I analyze the tax quota, the tax mix and budgetary determination of taxes. Furthermore, I compare the tax revenues of the post-socialist member states and 15 original member states of the European Union. I focus on the tax quota, the tax mix and budgetary determination of taxes. From the analyses it is clear that the tax quota of the post-socialist countries is lower than in the older Member States of the European Union. Most of the tax revenue of the post-socialist countries stems from indirect taxation, particularly value added tax.
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Efficiency of utilization of industrial zones in the South Bohemia
PEČMANOVÁ, Jana
This thesis attends to the valuation the effectiveness of selected industrial zone focus on newly created jobs. Firstly, it attends to the problems of the funding for the industrial zone and its advantage and disadvantage. Then recount programs of industrial zones supported by the government and from the European Union. Subsequently it includes the labour market and the tax quota. The practical part is focused on industrial zones in the South Bohemia which were supported by government programs to assess the effectiveness of selected industrial zones focus on the newly created jobs as an instrument for influencing the rate of unemployment in the locality.
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Comparison the amount and structure of taxes in CR and Slovak Republic
Brabcová, Pavlína ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
This Bachelor's thesis presents a comparison of the amount and structure of taxes in the Czech and Slovak Republics.The first part is focused on the selection of groups of taxes and the theoretical concept of the tax system in general. Attention is devoted to personal income tax, corporation tax, VAT and tax returns. The second part deals with the tax quota, its definition and structure. Related to the tax mix, the definition and comparison of these two countries. The final section is devoted on to evaluate and take stock of lessons learned.
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Design criteria of tax burden
Plocková, Monika ; Klazar, Stanislav (advisor) ; Maaytová, Alena (referee)
Bachelor thesis deals with sense of taxes in today's world and focuses especially on tax burden measurement and comparability of tax systems in OECD and EU member states. Emphasis is placed on economic analysis made on topic "level of tax burden in international comparison" and on their enunciation capability verification. This work is divided into five chapters dealing with the historical development of attitudes towards tax rate, indicators of the overall tax burden indicators, using microdata, and the relationship between tax revenues and government spending. International comparison has been made in the final chapter.
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Indicators for measuring the influence of taxes
Nurmatova, Madina ; Vítek, Leoš (advisor) ; Hammer, Jiří (referee)
This bachelor degree thesis examines indicators for measuring the influence of taxes. The various indicators are described and explained including the method of their calculation. The second part contains a comparison of various indicators between countries. In the last part is shown the detailed history of the indicators in the Czech Republic.
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