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Tax competition in the area of income taxes
Urbanová, Tereza ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This bachelor thesis deal with issues related to tax competition between the original member states and new member states of the European Union of income taxes. Tax competition has supporters and opponents, and so for it is impossible to say when it should be considered useful or harmful. These issues are closely related to tax harmonization and coordination. The European Union is against tax competition just trying to fight through tax harmonization. The idea of harmonizing of income tax, particularly corporate taxes, it is still treated. The aim is to verify the hypothesis whether there is tax competition between groups of member states of the European Union. To evaluate the relationship between groups of member states will use to tax rates and tax bases of corporate income taxes and individuals.
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Tax Competition in the Corporate Tax Area in New Member States of the EU
Holubářová, Jana ; Kubátová, Květa (advisor) ; Teklý, Lukáš (referee)
This diploma thesis is dealing with tax competition, especially in the European Union. There are explained concepts of tax harmonization and coordination, harmful tax competition and a tendency of the European Union to harmonization in corporate tax area. Statutory tax rates and implicit tax rates, which are better for measurement of real taxation, are used for analysis of tax competition in corporate tax area. Tax rates are compared between old and new members of the European Union to find out whether there is tax competitive environment in the European Union. In this diploma thesis one analysis of the European Commission about effective tax rates is also described. The aim of this thesis is verifying the hypothesis, whether is the tax competition in the corporate tax area in the European Union successful -- whether better conditions of taxation in new member states cause higher tax bases. In this diploma thesis there are also some notes about tax revenues.
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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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Assessment of effects of investment incentives in the Czech automotive industry
Junga, Přemysl ; Maleček, Petr (advisor) ; Skopeček, Jan (referee)
The bachelor thesis describes the concept of tax competition with its associated advantages and disadvantages. It is also dedicated to the main arguments for and against incentives generally and in the Czech Republic. The practical part deals with analysis of the impact of investment incentives for automotive industry and its links with the economy of the Czech Republic. The thesis leads to the conclusion that investment incentives are a manifestation of the negative tax competition and in automotive industry is difficult to say that investment incentives are effective.
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Tax competition and the relationship between ČR and Germany
Choutka, Tomáš ; Maleček, Petr (advisor) ; Svoboda, Miroslav (referee)
The thesis discusses tax competition among European countries. At this moment, we are witnesses of progressive declining of tax rates because of tax competition. Main aim of this thesis is to evaluate benefits and disadvantages of this trend. Comparison of the Czech Republic and Germany is done in more detailed analysis. Within the context of this dilemma is an analysis of effects of investment incentives and questioning if investment incentives have such huge influence on economic growth and unemployment as indicated in often persuasions of political leaders. Introduction to this thesis contents description of tax competition and following parts enter this dilemma into more details.
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Tax competition in EU
Staňková, Zuzana ; Kubátová, Květa (advisor) ; Květa, Kubátová (referee)
In this bachelor thesis I pay attention to the problem of tax competition in European Union (between origin members and new members jointed in 2004 and 2007). I study new members countries politics I appreciate, if politics has resulted in tax competition. New members countries have got lower rates of corporate taxes than origin members countries. European Union tries aproaching in all sides then taxes are harmonized and coordinated. I deal with question, if tax harmonization is better than free competition. Actual problem is the taxation of the capital, because one is very mobile. European Union and other world organizations try to contend with harmful competition. We cannot unambiguously say, that competition is harmful or useful. Next course is important for all corporations in European Union a it will touch even citizens.
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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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Tax Competition within Swiss Confederation
Jurášková, Monika ; Láchová, Lenka (advisor) ; Sedmihradská, Lucie (referee)
The study describes tax competition among cantons within Swiss Confederation. In the introductory chapter the reader gets familiarized with regional division of the country. There are three levels -- Federation, cantons and municipalities. Determination of tax competence is very important - for this study especially the limitation of the tax competition space is relevant. There are the most important legislative sources mentioned. In next chapter there is balancing mechanism described which eliminates the tax load diference among swiss cantons. In the last chapter the current situation in Switzerland is confronted with tax competition theory. There is focus on five cantons in central Switzerland - the most outstanding practises of canton Obwalden are closely described.
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