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Analysis of the Czech tax system
Pavlíček, Martin ; Ježek, Tomáš (advisor) ; Antoš, Ondřej (referee)
The aim of the thesis is a comprehensive analysis of the Czech tax system. In the Czech Republic existed by the end of 2007 system based on progressive taxation. The system of progressive rates, was and is a subject to criticism not only in the Czech Republic. As an alternative, which allows to delete the seamy side of the system, appears the method of taxation based on the concept of flat tax, whose ideas includes the czech reform. The situation before and after the reform in early 2008 is in detail characterized in the practical part thesis. The theoretical part describe requirements of a good tax system and the concept of flat tax. The part of thesis is also a view of the Slovak tax system. Czech Republic and Slovak Republic are very similar countries and the development of their tax systems show a great similarity. Slovak Republic realized the tax reform four years earlier than the Czech Republic, its appearance and positive impacts on national economy could be model for the Czech Republic.
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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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Business Management and Taxes
Pejšová, Jitka ; Dvořák, Jiří (advisor) ; Chrápková, Taťána (referee)
The aim of my work is to compare total tax load of the copany in a year 2003 to 2007 and her influence on management decision making. Point out to tax influence on financial making decisions. Find out which taxation overload the company the most from financial and administrative viewpoint, whether the state's changes in income and property taxing contributes to lowering of the tax subjects' taxation load.
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Compliance Costs in the Czech Republic
Tykvartová, Romana ; Pavel, Jan (advisor) ; Pavel, Jan (referee)
This bachelor thesis deals with compliance costs in the Czech Republic. The first part describes theoretical background. In the following part there are analyses of compliance costs in ten companies. The results are compared with tax incomes and revenues reached by companies. In the end there is evaluation of Czech tax system by taxables and their opinion about construction of particular taxes.
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Analýza australského daňového systému
Frenglová, Věra ; Merfaitová, Lenka (advisor)
První část práce seznamuje čtenáře se současným stavem ekonomiky a veřejných financí v Austrálii. Další části práce se věnují složení daňového mixu a stručnému komentáři jednotlivých daní a reformě na počátku tisíciletí. Daná reforma, domácími politiky označovaná za přelomovou, měla značný vliv na podobu dnešního složení daňové soustavy Austrálie.
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Vývoj, současnost a perspektiva daňového systému Chorvatska
Tatárová, Martina ; Merfaitová, Lenka (advisor)
V práci je popsán daňový systém Chorvatské republiky, jeho vývoj, současnost a proces harmonizace s normami EU. Na podkladě hospodářského vývoje se zabývá změnami v daňové soustavě, které se odehrály v období krátce před vznikem samostatné Chorvatské republiky (1990) až po současnost. Změny jsou zachyceny prostřednictvím vývoje jednotlivých druhů daní, jakož i administrativních změn. Dále je v práci provedena komparace zjištěného stavu s normami EU, které musí Chorvatsko v případě vstupu do EU implementovat. Součástí práce je také naznačení očekávaných změn, které hodlá Chorvatsko v daňovém systému v nejbližší budoucnosti provést.
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Tax reform in the Czech Republic and Slovakia
Sabaková, Jana ; Kapinusová, Jana (advisor) ; Vebrová, Ludmila (referee)
I wrote this thesis about the tax reform in the Czech Republic and Slovakia. The simultaneous tax reform in Czech Republic valid from 1st January 2008 is very fresh and greatly discussed theme. Slovak reform proceeded in years 2004-2007. In the theoretical and practical part I mainly deal with the flat tax, the key-stone of the tax reform in both countries. The theory of the flat tax comes out from the principles of the effective taxation from Adam Smith. The reform based on the flat tax has been created by American economists Alvin Rabushka and Robert Hall in the 1980's. Slovakia based the reform on this concept and won recognition for its implementation. The Czech Republic tried to follow Slovakia but finally started out with corrections and simplification of the existing tax system. Besides comparison of the concepts with Rabushka's and Hall's parameters, I also examine the influence of the tax reform on the net revenues of individuals and families. In the Czech Republic I examine net revenues for 2007 and 2008 (the year before the tax reform and the first year of the reform). To be able to compare both countries I use years 2003 and 2004 for Slovakia (the year before tax reform and the first year of the reform).
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Aspects of ecological taxation in Germany
Jakubů, Michaela ; Láchová, Lenka (advisor) ; Huňka, Pavel (referee)
We can find ecological taxation in every EU-15 countries and their importance grow continually. Czech "green" reform appear from the German draft. There was boot ecological taxation before ten years. It's enaugh time to estimation of their affects. The aim of this work is estimate the incidence of ecological taxation on tax subjects and tax system. This work show the state of German economy and tax system before and after the tax reform from year 1999 - 2003. There are presented winner and loser in conjunction with tax reform too. The forecast of future development is included in the last part of this work.
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Malaysia tax system, reforms and the politico-economic trends in Asian area
Vondrák, Jiří ; Láchová, Lenka (advisor) ; Drábek, Jaromír (referee)
This diploma thesis deals with the tax system of Malaysia in the political-economic context. It outlines the basic tax conditions on the territory of the Federation of Malaysia in the context of tax systems in the region. In order to give a plastic picture of the issue, the current tax conditions and ascertained data are compared, by means of charts and tables, with the countries neighboring Malaysia -- Singapore, Indonesia and Vietnam. In connection with the political-economic development also the Asian financial crisis is emphasized, which caused a drop in economic growth and a change in the existing fiscal policy. A substantial part of the thesis is devoted to the analysis of the tax burden and of the tax system structure. In the conclusion, the thesis compares and evaluates the tax systems of the neighboring countries.
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Analýza vývoje rozpočtového určení daní v České republice
Poláchová, Martina ; Klazar, Stanislav (advisor)
Tato bakalářská práce je zaměřena na vývoj rozpočtového určení daní v České republice. Budu se zde zabývat teoretickými otázkami jako jsou funkce daní, daňová soustava, veřejné rozpočty, členění rozpočtu obce. Dále zde nastíním principy, na kterých fungovaly alokace daňových příjmů od roku 1996 do roku 2004. Pak se budu zabývat srovnáním rozpočtového určení daní pro čtyři nejvýznamnější daně. V závěru práce uvedu vlastní názory na reformu daňového určení, na prvky, které byly minulé alokaci vytýkány a které byly reformou odstraněny.
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