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Effective corporate income tax rates of selected companies
Hladká, Jana ; Kubátová, Květa (advisor) ; Čuříková, Hana (referee)
This thesis analyzes an impact of a company size to its effective tax rate. Back looking microeconomics principle is used for the analysis. A dependence of the effective tax rate and company size measured by the employee headcount is verified for the segment NACE 23 in the Czech Republic for the period 2003 -- 2012 in the thesis. The dependency is proved by a negative correlation between the effective tax rate and the company size. The thesis contains also the analysis of historical development of relevant sections of the Czech Income Taxes Act. An impact of particular items adjusting accounting profit or loss to the tax base is analyzed through an alternation coefficient. The alternation coefficient is calculated on the accounting/tax items of the particular company operating in segment NACE 23.
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Factors affecting corporate tax revenues
Polanská, Kristýna ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The main aim of this Master's thesis is to set down individual factors which may affect corporate tax revenues in the Czech Republic. These criteria are selected based on the studies of the trends in the corporate tax revenues and then thoroughly analyzed. Furthermore, thesis consists of corporate tax revenue as a percentage of GDP comparison among chosen OECD countries with emphasis on the Czech Republic. Integral part of thesis is also formed by a regression analysis which examines the impact of the opted factors on corporate tax revenues.
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Vyhodnocení vlivu přímých zahraničních investic na výběr daně z příjmů v České republice
Kováříková, Zuzana
Diploma thesis evaluates the impact of foreign direct investments on revenues of income taxes in the Czech Republic. The main method used in this thesis is a regression analysis of time series tax revenues and inflows and outflows of foreign direct investments. For better results, the analysis were tested other important variables, gross domestic product and income tax rates. The operational aim of this thesis is also constructed regression model of dependence of inflows of foreign investments on the average effective tax rate in the Czech Republic.
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Daňové zatížení korporací v zemích EU a jeho vliv na firemní investice
Píšťková, Hana
Píšťková, H. Corporate taxation in selected member states of the EU and its impact on corporate investment. Diploma thesis. Brno: Mendel University, 2014. The thesis identifies the relation between corporate investment and corporate tax rate in selected EU member countries over the period 2002-2014, while using panel regression analysis. Readers are being apprised of current corporate tax systems of EU member states and a review of existing papers solving given issue. The analysis is performed through two separate models, it explores the impact of selected factors on inward flows of foreign direct investment and on real investment. Based on results of the analysis performed, significant factors influencing the investment decisions are identified. The choice of variables, possibilities of government policies influencing investment and potential impact of these policies are matters of discussion.
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German tax system and its consequential obligations for the Czech exporters
Wurstová, Tereza ; Král, Petr (advisor) ; Vokáč, Matěj (referee)
The topic of this master thesis is the German tax system which is a relatively complicated entity. The aim of this thesis is to provide the updated and practical information useful for the Czech exporters and for their business activities in Germany. The thesis consists of five chapters. The first chapter describes the main export features from the Czech Republic to Germany. Next chapter analyses the different legal forms of companies that can be set up in Germany. The third chapter presents the process of the tax harmonisation and co-ordination within the EU. Next two chapters create the practial part of the master thesis. Particular types of both direct and indirect taxes are object of the fourth chapter. Finally, the last chapter applies the theoretical knowledge gained from the previous parts of the thesis in form of examples and situations from the tax practice and real business life of the entrepreneurs who export their goods and services to Germany.
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The progress of the efective tax rates from the corporate income
Štěpán, Jan ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
My diploma deals with the effective taxation from the corporate income. The main part of the thesis is aimed on general progress of the effective corporate tax as well as progress of the effective corporate tax in the Czech Republic. Effective corporate tax is a rate, which reflects the real taxation of corporates in particular states. The effective corporate tax arises from the statutory tax rate, which is adjusted by such items, which affect the final taxation. First part of the thesis deals with the options of set up of effective corporate income tax. The second part deals with the tax system in the Czech Republic. The analytic part is aimed on the progress of the effective tax rate. This part is attended by graphs, which show as well as compare the effective corporate income tax rate in particular states.
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Income tax in the United States of America
Dragomirecký, Erik ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of this bachelor thesis is an analysis of the United States' tax system. The main attention is concentrated on direct taxes, especially on the federal and state level, where they are collected. The thesis is aiming to give the reader a complex view of the options of the tax determination in chosen federal republic, in which each state has relatively big autonomy. There are three chosen states in this work, on which are shown distinctions in the tax system. As a whole, the tax system can be determined as very sophisticated. The mentioned data are valid for the tax year 2012 unless otherwise stated.
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Analysis of the development of value added tax rates and income taxation in developed countries
Cieslarová, Andrea ; Vítek, Leoš (advisor) ; Kubátová, Květa (referee)
This thesis is dealing with development and analysis of value added tax rates and income tax rates in developed countries. Developed countries are member states of European Union and member states of Organisation for Economic Co-operation and Development. Standard value added tax rates are analysed during period 1971 till 2011 for both formations with following comparison. The development of corporate tax rates is observed from 1981 to 2011 again for both formations with comparison afterwards. For the same period of time are analysed free marginal rates of personal income tax but only within OECD. Next can be found analysis and comparisons of rates mentioned above from seven chosen states including the Czech Republic. In the final part, the development of tax rates in chosen states with respect to the development of GDP in these states is presented. The development in chosen states is surveyed for the period 1981-2011.
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Tax competition
Popule, Patrik ; Vítek, Leoš (advisor) ; Hammer, Jiří (referee)
The thesis puts mind to issue of tax competition within the European Union. The competition of tax systems became an up-to-date subject particularly in context of extension of the union in the year 2004. A potential instrument, whereby it is possible to restrict the tax competition, is tax harmonisation. The problem of advisability of the tax competition is very doubtful, seeing that world-wide economists and politicians disagree about this matter. Primary objective of the thesis is to assess whether concept of the competition of tax systems is preferable to the harmonisation for the EU. I will try to appoint whether the competition of tax systems prevails in the EU or not. In conclusion, I will focus on estimation of some macroeconomic effects of the tax competition. I will take into consideration only corporate tax in the thesis, forasmuch as capital is distinguished by considerable mobile ability and it is the most suitable element to illustrate effects of the tax competition.
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Analysis of tax competition of Croatia in comparison with neighbouring states based on corporate income tax
Tatárová, Martina ; Láchová, Lenka (advisor) ; Klazar, Stanislav (referee)
The diploma thesis examines tax competition between Croatia and its neighbouring countries- Hungary, Slovenia, Bosnia and Herzegovina and Serbia- based on corporate income tax. After first theoretical part focused on tax harmonization, coordination and competition, the paper continues with describing systems of the corporate income tax for each country. Subsequently the practical part follows with analysis of tax competition from corporate tax perspective using time and space comparison. Final conclusion of the thesis is that Croatia, respecting corporate income tax, is highly competitive location in comparison with analyzed neighbouring countries.
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