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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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Impact of investment incentives on employment and development of a region
Hrušková, Petra ; Rybáček, Václav (advisor) ; Šmíd, Jan (referee)
Práce se zaměřuje na problematiku investičních pobídek jako formy veřejné podpory a jejich vlivů na nezaměstnanost a rozvoj regionu. Veřejná podpora je primárně definována ve Smlouvě o založení ES. Danou problematiku pak detailněji rozpracovávají dva dokumenty: Pokyny k vnitrostátní regionální podpoře a Multisektorální rámec pro regionální pomoc velkým investičních projektům. V ČR je pak základním dokumentem zákon č. 72/2000 Sb., o investičních pobídkách. Investiční pobídky mohou mít formu slevy na dani, převodu technicky vybaveného území, hmotné podpory vytváření nových pracovních míst, hmotné podpory rekvalifikace nebo školení zaměstnanců a převody pozemků. Investiční pobídky jsou určeny na podporu zaostalých regionů a regionů s vysokou mírou nezaměstnanosti. Při analýze investičních pobídek je zkoumán jejich vliv na vývoj míry nezaměstnanosti a HDP. Analytická část je rozdělena na 2 části - část týkající se celé České republiky a část týkající se okresu Beroun. V závěru práce jsou uvedeny argumenty zastánců a "odpůrců" systému investičních pobídek.
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