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Actual Tax Policy of EU
Pecková, Zdeňka ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
This thesis work is attended to actual tax policy of EU. The form of the tax policy is determined in a strategy which was identified by European Commission. At first, I deal with a strategy in general and then in terms of direct and indirect taxes. The result from the thesis work is that tax policy is focused on removing barriers to the smooth operation of the internal market, on the avoidance of double taxation, on the elimination of tax evasion and on finding the best way for an EU-wide taxation of international companies trading throughout the EU. In the fourth chapter, I compare the tax principles with set tax policy and I conclude that the policy is generally set in accordance with the requirements of a good tax system. The last chapter discusses the fiscal policy response to the financial crisis. I show some examples of reforms in member states, I examine if they are consistent with the overall tax policy and I mention some possibilities where to get additional tax revenue.
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Taxation and grant of agricultural company - influence accounting methodist and relation to income from operations
NAVRÁTILOVÁ, Jana
This bachelor thesis deals with tax and grant issues concerning a subject being in business in the agricultural sector. The objective is to elaborate more precisely these issues with regard to the impact on accounting and with a resultant relation to the final net income. Theoretical base of the application in the agricultural enterprise Jari Agro, Ltd. is mentioned in the practical part of this bachelor thesis. Grants are crucial for present agricultural entrepreneurs. I described the influence of these grants (drawn by enterprises) on the final net income. I also noted the impact of taxes on the final net income. All data needed for the compilation of this thesis were found out from the basic company statements {--} balance sheet and profit & loss statement for the years 2005 - 2007, from the literature and from the Internet.
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Property tax and it`s importance during economic crisis
Surka, Ondřej ; Říhová, Lucie (advisor) ; Schvábová, Andrea (referee)
Bachelor`s thesis deals with the importance of the property taxes in recent world. The emphasis is put on the understanding of continuous development of property taxes mainly on the function of the property taxes revealing during the economic crisis. This thesis also includes a detailed specification of the Czech property taxes so the thesis is complex. The last chapters focus on the property taxes and their importance during economic crisis in various economics.
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An Analysis of the Developement of Czech Income Tax Policy since 2005
Haková, Jana ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This diploma thesis analyses changes in the structural elements of personal income tax as well as of corporate income tax in the Czech Republic since 2005, investigates the development of some indicators that this issue is directly linked, and compares income taxation in the Czech Republic with the countries of the European Union and OECD. The first part is focused on the description of the initial legislative adjustments of income tax in 2004, the second part analyses significant changes in czech income tax policy from 2005 to 2010 and the last chapter evaluates the effect of amendments to the chosen indicators and compares the rate and structure of taxation in the Czech Republic with the countries of the European Union and OECD.
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Tax Measures during the Crisis 2008 - 2010
Kostohryz, Jiří ; Kubátová, Květa (advisor) ; Říhová, Lucie (referee)
The goal of this work is to analyse advantages and limits of tax measures taken to fight the crisis in period 2008 to 2010. In this work are motives and consequences (economic stimulation vs. needed state budget income) described. To achieve the goal of this work next methods were used: literature review, analysis, comparison and deduction. The research is focused on tax measures taken to fight the crisis all over the world, then specially in the Czech Republic. The comparison of most frequent tax measures in EU and OECD shows the tendency to take the advantage of stimulation effect of lowering taxes (mostly corporate income tax and taxation of labour). In the analysis of concrete measures economic and tax theory, historical and foreign experience were used. Finally the tax measures taken in the Czech Republic are similar to the main stream all over the world. The Czech anti-crisis measures are focused on lowering taxes more than on government expenditures increasing. In 2009 we can see a tendency to lowering taxes in the Czech Republic. On the other hand emphasis on fiscal function of taxes begins to prevail in 2010.
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Principles of taxation in Czechoslovakia during 1918 - 1938 and in the Czech Republic from 1993 to 2008
Steiner, Petr ; Vostrovská, Zdenka (advisor) ; Jílek, Josef (referee)
This work's task is to compare the basic principles of taxation in Czechoslovakia during 1918 - 1938 and in the Czech Republic from 1993 to 2008. It shows what the Czechoslovakian tax system in the previously mentioned period was based on and which principles it has been based on in the Czech Republic since 1993. It emphasizes the comparison of the forms of taxation, the structure of taxes and the contribution of individual taxes in the national budget's income. Important is also the outline of how the collected taxes are used in the state budget -- how the resources are and used to be redistributed and for which purpose, what targets were and are being reached and how the targets differ depending on time and the government's interests. The work is also going to show the tax burden rate and its impact on the tax revenue and economic productivity comparing both of the observed periods. It will then describe the possible influence of the tax burden on the economic activity, possibly on other behavior of the population according to the economic theories.
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Výkaznictví ve vnitrounijním obchodě
Koldcsiterová, Lucie ; Sato, Alexej (advisor)
Diplomová práce "Výkaznictví DPH ve vnitrounijním obchodě" poskytuje ucelený přehled problematiky DPH v rámci Evropské unie. Zahrnuje harmonizační proces DPH v EU, právní úpravu DPH se zaměřením na vnitrounijní výměnu a výši sazeb DPH v jednotlivých členských státech EU. Práce je doplněna praktickými příklady z vnitrounijního obchodu, které usnadňují orientaci v systému DPH.
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Spotřební daň na pivo v zemích Evropské unie
Müller, Luděk ; Běláčková, Vendula (advisor) ; Slavíková, Lenka (referee)
Tato práce se zaměřuje na porovnání spotřebních daní na pivo v zemích Evropské unie. Definuje spotřební daň a zmiňuje vývoj a historii regulace alkoholických nápojů. Zabývá se způsobem, jak jsou v jednotlivých státech sazby stanoveny. Provádí podrobné srovnání všech členů EU podle výše jejich spotřební daně na pivo. Porovnává je na základě absolutní částky spotřební daně i přepočtenou hodnotou podle cenové hladiny, velikosti HDP nebo čisté průměrné mzdy.
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Tax policy of the small open economies in central Europe - competition or harmonization
Štiblariková, Ľubomíra ; Kubátová, Květa (advisor) ; Vítek, Leoš (referee)
This master thesis deals with the rising issue telated to tax competition and its consequences. It si observed and analyzed the tax policy in four central-european economies: Czech republic, Austria, Hungary and Slovakia during last 10-12 years. The objective is to find out how much is the policy in particular countries different and which one is the most active in promotion of tax competition. The work focus on statutary corporate income tax rates, implicit rates and the overall tax burden in the observed economies. We come to the conclusion that the tac competition oriented policy is most obvious in Slovakia followed by Czech republic and Hungary. In case of Austria we can see that effect of tax competiton in a small region can not be ignored which leads to undertake several steps in order to remain competiitive.
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Vývoj hospodářské politiky USA od 80. let 20. století do současnosti
Badžgoňová, Monika ; Tajovský, Ladislav (advisor) ; Váňa, Daniel (referee)
Tato práce mapuje vývoj hospodářské politiky USA od 80. let 20. století do roku 2004. Cílem je zhodnotit jak tzv. konzervativní obrat změnil přístup k hospodářské politice v reakci na stagflační vývoj 70. let a ovlivnil tak další ekonomický a hospodářský vývoj Spojených států a jak následující vlády přistupovaly k principům přijatým na začátku 80. let 20. století v souvislosti s měnícím se hospodářsko-politickým prostředím. Značný důraz je kladen na vývoj měnové politiky a její vliv na ekonomické a hospodářsko-politické výsledky v obdobích působení jednotlivých prezidentů. V neposlední řadě je pozornost věnována příčinám a dopadům vývoje obchodní bilance a běžného účtu platební bilance a možné budoucí hrozbě související s narůstajícím vnitřním a vnějším zadlužením.
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