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Effective tax rate of the company in 2015
Štěpánová, Andrea ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
This thesis focuses on the effective income tax rate of the company and its comparison with the statutory corporate tax rate. The theoretical part includes general definition of effective tax rate and describes its classification. Furthermore it describes Czech Republic's tax system with a detailed focus on corporate income tax and its calculation. The practical part analyses the effective income tax rate of the company chosen. The ex-post evaluation method has been used to calculate the company's effective income tax rate. This index has been compared with the statutory income tax rate via distortion ratio. The conclusion involves determination of the average effective income tax rate of the related industry and its comparison with the effective taxation indicator calculated.
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Comparison of the tax burden of employees in the Czech Republic and in Belgium
Hrubanová, Adéla ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
The thesis analyzes and compares tax burden on employees in the Czech Republic and Belgium. The first part summarizes the tax systems of the two countries, and describes how to proceed in the calculation of their tax burden. The second part deals with the comparison of effective tax rates for different types of taxpayers. The third part discusses the tax progressivity in terms of local progressivity, which is measured by using provided intervals and determines for which income categories is the progressivity most important. Lorenz curve in the last part shows graphically global tax progressivity and redistribution of income in society. The Gini coefficient measures it. Final evaluation highlights the important ties between the two countries, compares with other countries of the European Union and its future development especially in the area of taxation of wages.
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Taxation of financial institutions and analysis of potential bank taxes
Kulmová, Markéta ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This diploma thesis deals with taxation of financial institutions with focus on banking sector in the Czech Republic. The aim is to analyze effective tax rate of the Czech banks, define issues that might have influenced the evolution of the effective tax rate and make comparison with effective tax rate of other Czech corporations and European banks. The first chapter characterizes financial institutions, development of taxation of the financial sector and briefly describes the global financial crises. In the next chapter specifics of the value added tax and corporate income tax are described from the point of view of the financial institutions according to the Czech law followed by description of the financial transactions tax and financial activities tax. In the third chapter is analyzed effective tax rate of the Czech banks for period from 2007 to 2014 based on data gained from annual reports of the analyzed banks. Data for comparison of the effective rates of Czech and European banks were gained from the database S&P Capital IQ. In the conclusion of the thesis are analyzed reasons that might have caused changes in the effective tax rate in the banking sector.
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The Comparison of tax burden on personal income of Central European countries
Kondratenko, Alina ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
The bachelor thesis is focused on the comparison of tax burden on personal income of Central European countries. For the examination I have chosen the Visegrad Group - Czech Republic, Poland, Slovakia and Hungary. The first part is aimed at the comparison of structural elements of the income tax and the amount of social security. In the second chapter is calculated the effective tax rate for the selected group of tax payers. The third part deals with the calculation of the tax quota. The last chapter provides an overview of the international aspects of taxation, such as taxation conventions and the legeslation of the EU. According to my research I find out that the lowest tax burden have the employeesin Czech Republic, contrarily the highest tax bureden have employees in Hungary.
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The impact of Various Forms of Tax Relief on Liability for Income Tax of Individuals
BALOUNOVÁ, Adéla
The main objective of this bachelor thesis is to evaluate the progressivity of the tax when would be use tax relief. The thesis is dedicated to the tax relief in the Czech Republic with a focus on 2014 and 2015. After the explanation of basic terminology, classification of tax relief, description of methods used for calculation of tax bases of taxpayers, and the procedure of determination of total tax amount follow particular calculations. The focus is given on three taxpayers with different income levels and diverse types of expenditures. It was elaborated several specific situations and with given conditions it was performed comparison of partial tax obligations with their basics. The quotient of the tax obligation and the tax base is called effective tax rate. Its development shows that the tax relief do not influence the progressivity of the tax, because in every situations the higher the tax base was, the higher the tax obligation was. This is the typical feature of the progressive tax. However this tax relief fundamentally influence the tax burden of taxpayers.
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Effective tax rate of corporations in Czech Republic and Germany
Kopecká, Magda ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
In my diploma thesis I deal with an effective tax rate on corporate income. The effective tax rate is an indicator that measures real tax burden, which is due to tax legislation different from tax burden corresponding with statutory tax rate. The aim of my thesis is to analyze the effective tax rate of corporations in Czech Republic and Germany in years 2005 and 2013. In first and second chapter I deal with tax systems in both countries. Following chapter is dedicated to determination methods of effective tax rates. In forth chapter are, based on data from Amadeus database, calculated the effective tax rates of corporations in Czech Republic and Germany. In fifth chapter I focus on causes of differences between effective and statutory tax rate and with reference to the lax I analyze the difference between effective tax rates in years 2005 and 2013.
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Comparison of the tax burden of employees in the Czech Republic and in Austria
Krčmářová, Simona ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
This master´s thesis compares a taxation of employment in the Czech Republic and in Austria. The effective tax rate and the effective rate of the total burden employee analyzes the tax burden on emplyee for various types of taxpayers. The next chapter examines the interval progressivity of taxes in both states and it evaluates, for which taxpayers a degree of progressivity of the income tax is the most sensitive. Lorenz curve before and after taxation in the last chapter shows the distribution of income between employees and the impact of taxation in order to redistribute the income in society. Coefficients compiled from the Lorenz curve for the Czech Republic and Austria quantify the degree of income redistribution through a progressive income tax.
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impact of the deductible part from tax base and tax allowance to the net salary of the employee
Jansová, Pavla ; Randáková, Monika (advisor) ; Míková, Marie (referee)
Bachelor thesis aims to point out the fact that the effective taxation of personal income from employment does not match the given rate of 15 %, but in reality, at different levels of gross income vary significantly. Theoretical part of this thesis combine findings from the Labour Code and the Income Tax Act, which create a brief but concise basis for the practical part, which point out the differences in taxation on the basis of calculations. The reason for this difference, as it will be explained in the bachelor thesis, are non-taxable part of tax base, tax allowance and child tax credit. The thesis also describes the conditions which are necessary to fulfil for the utilization of these tax "relief".
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Comparison of corporate tax burden in Czech Republic and Slovakia
Piatková, Daša ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
This thesis aims to compare the tax burden on companies in terms of corporate tax rate in Czech Republic and Slovakia. Comparison of taxation between those countries is not only important in international statistics, but also because of the high impact of the tax burden on corporate decision-making on the allocation of investment. The rate of taxation of companies will be compared in two ways, based on evaluation of differences in tax legislation and through comparison of the effective tax rates. The thesis also includes theory concerning the tax burden indicators and their calculation, including the observed effective tax rate. The data used to calculate this indicator of tax burden were obtained from the Amadeus database. Based on the results of the two comparisons, it will be evaluated, in which country is the corporate income tax more favourable for the taxpayers.
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