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The present state and perspectives of motor – powered vehicle taxation in the EU
Hájek, Petr ; Láchová, Lenka (advisor) ; Teklý, Lukáš (referee)
This Bachelor's thesis deals with taxation mechanism of motor -- powered vehicles in the EU. In the first part, I focus on taxation procedures and techniques which were applied within the EU in the past. In the next part I introduce actual situation about motor -- powered vehicles taxation in particular EU member states. Problems with an assessment of a road tax are mentioned as well. The following part of the thesis deals with controversy linked to CO2 taxation. In the last part I try to outline possible future ways of motor -- powered vehicles taxation.
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The Evolution of Irish tax system and its influence over the economic growth at the end of 20th century
Vojtíšek, Martin ; Mach, Petr (advisor) ; Bartoň, Petr (referee)
The main aim of this paper is to establish the influence of taxation over the economic growth in the Republic of Ireland at the end of 20th century. I will try to summarize the basic tax theory and empirical studies that deal with question "how can taxation affect economic growth?" I will focus on history of the Republic of Ireland and on evolution of Irish tax system. I will try to make a regressive analysis of dependence of economic growth on taxation and analysis of dependence of tax revenue on taxation. Finally, I will try to summarize the main causes of economic growth in the Republic of Ireland in 90's of 20th century.
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Taxation and market prices interaction
Špírková, Veronika ; Klazar, Stanislav (advisor) ; Teklý, Lukáš (referee)
My bachelor assignment deals with an influence of taxation on market prices of those products which subject to excise tax and value added tax. The aim of the assignment is to find consequences of the change of tax rate on product prices, to show how this change influences consumer spending and who is taking the tax burden. For the analysis I've chosen following products: beer, Petra cigarettes and Natural 95 petrol.
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Perspective on Taxation of Motor Vehicles in the EU and Impact of Crisis on Automotive Industry
Maryško, Michal ; Láchová, Lenka (advisor) ; Láchová, Lenka (referee)
This work is devoted to the issue of taxation of motor vehicles, which is nowadays particularly crucial problem mainly due to the increasing impact of transport on the environment. Transport belongs among the five main issuers of CO2 into the atmosphere. Transport contributes almost 16% to the total emissions and road transport contributes 7% to this part. Because of this reason, the European Commission created and proposed a new form of taxation on the use of motor vehicles. This proposal is based on CO2 emissions and vehicle weight. Every single car producer will be forced to reach its specific goals until the year 2012. Emissions should be reduced to the threshold of 120g/km. Another way to battle emission of pollutants into the air are EURO emission standards, which establish binding limits for certain types of pollutants for brand-new vehicles. Afterwards, there is paid the attention to the current situation in the Czech Republic. Road tax (supplemented with time and power charging) has the main role in motor vehicle taxation. Nevertheless, people are presently facing the world economic crisis. Therefore, car producers have to spend a great force in order to remain on the market and it is not an easy task. In conclusion, I deal with financial aid, which had to be given into the automotive industry to let it survive. Just in Europe, car industry employs over 12 million people and fills public budgets with 360 trillion euros on average. It means that it is absolutely necessary to support this kind of industry at present.
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Taxation of regional education system
Jeřábková, Jana ; Urbánek, Václav (advisor)
Tato práce se zabývá porovnáním střední školy a podniku -- hotelu, v kontextu daní v České republice. Pozornost je věnována daňovému systému České republiky a právní úpravě školství. V praktické části práce jsou porovnány náklady, výnosy a hospodářské výsledky střední školy a hotelu. Škola vystupuje jako subjekt, který poskytuje vzdělání a hotel jako podnik poskytující ubytovací a jiné služby. V neposlední řadě je uvedena produkční funkce u vzdělání a podniku. Z ní vyplývají závěry o nákladech, které ovlivňují jak školu tak i hotel.
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The influence of the taxation on donating to non-profit organizations
Špetla, Ondřej ; Slintáková, Barbora (advisor) ; Klazar, Stanislav (referee)
The thesis examines the influence of the tax deduction by reason of granting the donation on the taxpayers' behavior. The examination is working with Household Expenditure Survey (2004, 2005) of Czech Statistical Office and with author's own questionnaire survey (2007). In the first part the regression of demographical and economic characteristics on the amount of donation and its probability is run. There are the internal opinions of informant according to the filled questionnaire described in the second part. The regression was processed using Logit, Probit and Tobit models; the following section consists of frequency analysis.
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Tax reform in the Czech Republic and Slovakia in view of flat tax
Formánek, Jan ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The bachelor thesis will be aimed to analyze the tax systems in the Czech Republic and Slovakia before tax reforms as well as after them. I chose this topic because of its recency and personal interest. First, theoretical part of the thesis will be a general outline of tax problems, will define taxes in historical and contemporary view and also overview of legislative background of tax systems. After that I'm going to focus on tax systems which were functional in both countries mentioned above including their mutual comparison. In the analytical part I will focus on reforms themselves, their results in legislative plane. That will be followed by numeric comparison aimed on revenues and expenditures of the state and impacts against tax-payers -- individuals. Not only financial but review non-financial impacts like simplification of the system. In the last part I'm going to figure out hypotetical analysis of impacts of the "Modrá šance", if it was accepted in original proposal. The objective of the thesis is to impartially compare positive and negative effects of tax reforms, which were realized in countries stated above.
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Flat tax and its influence on income level
Pilátová, Světlana ; Tomková, Magdalena (advisor) ; Adamec, Václav (referee)
Tato práce je zaměřena na zhodnocení alternativního systému zdanění na principu rovné daně. Pro svoji práci jsem zvolila podrobnější zkoumání konkrétní příjmové situace poplatníků v případě zavedení rovné daně a zhodnocení přínosů rovné daně převážně v souvislosti s příjmy. Součástí této práce jsou také příklady z několika států, kde rovná daň byla již zavedena.
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