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Development of the Czech Republic tax mix and it´s comparison with development of the EU members tax mix
Vyoral, Tomáš ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
This Master's thesis deals with the theme of tax mix. The main goal is analysis of the Czech Republic tax mix development and its comparison to the EU member states during the years 1995 -- 2010. The first theoretical part is focused on the basic tax terms, which are related to the theme of the tax mix. These include tax, tax system, tax reform and tax quota. The following section reflects the structure and development of the Czech tax mix and the major reforms of the Czech tax system until 2010. The third part focuses on a comparison of the tax mix and its development with the EU member states. First, the proportions of specific taxes in tax mixes of the EU member states are compared and then the development of the Czech tax mix is compared to the development of the EU member states average tax mix. In conclusion, there are complete comparisons and predictions expressed in the development of the tax mix of the Czech Republic.
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Changes of the tax mixes in the EU during the crisis
Nováková, Aneta ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
The thesis deals with the question whether the financial crisis caused changes in the structure of tax revenues in the EU Member States. It's necessary to specify trends in the tax mixes that helps us to determine whether the changes in the structure can be really caused by the crisis or it is EU long-term trend. The analysis focuses on indirect taxes, social contributions and direct taxes that are analyzed separately as personal income taxes and corporate income taxes. The analyzed period is the beginning of the crisis. These are mostly the changes in the turning period pre-crisis and crisis (2006 and 2007 are compared with 2008 and 2009). The analysis is performed by t-tests.
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Tax reforms in Czech Republic since 1993
Eppertová, Iveta ; Schvábová, Andrea (advisor) ; Kubátová, Květa (referee)
This thesis is describing tax reforms in the Czech Republic since 1993. It brings the definition of the tax reform first and then it describes various tax reforms the way they were carried out during this period of time in the Czech Republic. The goal of this thesis is to analyse the influence of tax reforms on the total tax revenues, on the shares of taxes collected to the total tax revenues and on the structure of tax mix. Further more this thesis shows the ways how the goals marked out in the tax reform were achieved.
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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.
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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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Tax reforms in modern history of the Czech Republic
Nováková, Aneta ; Svátková, Slavomíra (advisor) ; Hammer, Jiří (referee)
My Bachelor thesis is focused on tax reforms from view of the theory. The study is trying to accurately define the concept of reform and describe the most important tax changes in the period, which are called reforms. The main aim is to analyze and evaluate whether these "tax reforms" between 1993 - 2009 in the Czech Republic constitute a theoretical concept indeed. Regarding the theme extent, the focus of my thesis is mainly on four periods. We can say that clear and precise definition of reform does not exist. To a considerable extent is up to us, as we interpret the definition. Reforms are always made in response to certain changes in the systems.
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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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Analysiss of tax systems in developing countries
Martinová, Jitka ; Láchová, Lenka (advisor) ; Sedmihradská, Lucie (referee)
Thesis deals with the tax systems, specifically with tax system of selected developing countries (Kazakhstan, Ukraine, China, India, South Africa and Ghana). First, briefly introduce each country, according economic indicators. Then introduce tax systems (especially the tax quata and tax mix) of selected developing countries and all groups of countries (as defined by Internationa Monetary Fund).
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Development of tax structures of the European Union countries from 1990
Tydlačková, Ivana ; Kubátová, Květa (advisor) ; Květa, Kubátová (referee)
Bachelor thesis includes an assessement of the development of tax structures in the selected five countries of the European Union from 1990 to the present. They are the Czech Republic, Greece, Slovakia, Sweden and the United Kingdom. Part of this work is theoretical introduction, in which they are given basic knowledge of the tax quota, the tax mix, tax reforms and the factors which affect the state's tax revenues. The main objective of this work is to describe the evolution of tax mixes and tax quotas of each countries. Subsequently, the thesis includes a comparison and evaluation of overall trends of the tax quotas and the tax mixes.
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