|
|
Redistribution aspects of Public finance
Plevková, Dana ; Klazar, Stanislav (advisor) ; Teklý, Lukáš (referee)
This diploma thesis deals with the problematics of redistribution of public finance. The factors interfering in the process of redistribution are described here. The attention is paid to equality of redistribution of incomes within the group of monitored households. Since the level of redistribution is influenced by different factors, their analyses are carried out here. The levels of incomes redistribution inequality here are measured in monitored Czech hoseholds in the years 2005 until 2007. Calculations comprise analyses of individual types of incomes and items which influence equality of redistribution. A part of conclusion consists of comparison of the results from the mentioned statistics with the data published by OECD. The main aim of the thesis is confirmation or negation of the following hypothesis: "Tax system and social security system markedly influences redistribution of incomes in Czech households.".
|
|
|
The tax reform in Slovakia
Kopáčková, Marina ; Dvořák, Pavel (advisor)
The main goals of this paper is to describe and analyse the Slovak tax reform adopted in 2004, according to principles of optimal taxation. The optimal tax system includes the principles of efficiency, administrative simplicity, elasticity, equity and revenue tax. The goal of the Slovak tax reform was to change the tax legislation, to eliminate all exceptions and special regimes, to shift the tax burden from direct to indirect taxes, to eliminate the double taxation of income, to introduce the flat tax rate. In the end some recommendations for Czech Republic has been made.
|
|
|
Optimal tax system
Podobský, Petr ; Lipka, David (advisor) ; Antoš, Ondřej (referee)
The aim of the thesis is to find the optimal tax system based on the employees taxation model. The basic question is how the tax system influences the work supply and how it changes the wealth distribution. The model uses the distribution of gross monthly wages from ČSÚ data. In the first part there is an introduction of tax theory. In the second part there is a definition of optimal tax system. In the third part there is a description of tax model and its parameters are defined. In the fourth part there is a presentation of the results of the model taxation. The last part of the thesis chooses the optimal tax system. The thesis comes to a conclusion that the optimal tax system is presented by a proportional taxation due its lowest loss of product. The change of wealth distribution should be realized by transfers.
|
|
|
Flat tax and the economic efficiency
Pejchal, Petr ; Ježek, Tomáš (advisor) ; Adamec, Václav (referee)
Práce se zaměřuje především na daňovou problematiku a nový ?fenomén? v této oblasti ? rovnou daň. V úvodních dvou kapitolách jsou zhodnoceny myšlenkové proudy týkající se daňové teorie a teorie daňové efektivnosti. V další kapitole je pak analyzována současná česká daňová soustava, a to jak z hlediska přímých a nepřímých daní, tak z hlediska sociálního pojištění. Zároveň je zde provedena mezinárodní komparace. Ve čtvrté kapitole jsou zhodnoceny a analyzovány dopady zavedení rovné daně v současných členských zemích EU (tj. v postkomunistických zemích střední a východní Evropy). Jsou zde především posuzovány vlivy rovné daně na příjmy veřejných rozpočtů, dále pak na investiční a pracovní aktivitu a je zde také provedena komparace temp hospodářského růstu v zemích s rovnou daní a bez ní. V poslední kapitole je pak naznačen možný dopad rovné daně v podmínkách české ekonomiky, a to opět především z hlediska efektů na příjmy veřejných rozpočtů.
|
|
|
Taxation of permanent establishments
Stehno, Pavel ; Vančurová, Alena (advisor) ; Jelínek, Michal (referee)
Taxation of permanent establishments is one of the most complicated areas within international tax law. The system of permanent establishment is based not only on the national legislations of relevant states, but also (mainly) on the international double taxation treaties. This diploma thesis analyses those issues in the taxation of permanent establishments, which are the most up-to-date or can be considered as the key questions of the whole concept and therefore can be significant for the future development of the permanent establishments. However the technically perfect system of permanent establishments should come hand in hand with the practical feasibility and overall efficiency. This assumption is nowadays challenged by several trends like the growing popularity of offshore tax heavens or the development of information technologies, which complicate the determination of (fixed) place of business through which the business of an enterprise is wholy or partly carried on. The technical analyses in this thesis are, therefore, supplemented by the objective evaluations from the perspective of valid legislation, possible approaches of the tax authorities, as well as of the enterprise considerations and also the global international taxation picture. This involves also the aspects of tax policies at the level of sovereign states, especially the Czech Republic.
|
|
|
Individual Income Tax reforms in EU
Sochová, Jana ; Vančurová, Alena (advisor) ; Eisenwort, Lukáš (referee)
The study is concerned with reforms of tax systems in the european countries and possibilities of tax system optimalization. The research by the help of comparing analysis is applied to selected EU countries where in tax systems has been obtained integration and convergency trend in last decades. This has been one of the reasons for choosing this region. The selected countries have been chosen because they represent the greatest european countries and the most remarkable economics and/or experienced more significant tax reform. The object of study is to classify the reforms in individual countries according to the diversity of historical, economical and institutional progress and enquire their course and influence on the tax system structure. The analysis affords comparative and economically oriented view of tax systems in selected european countries and on the basis of specific criteria leads into the similar and dissimilar tax reform trends formulation .
|
|
|
The implementation flat tax in Czech Republic
Dvořáček, Alexandr ; Kapinusová, Jana (advisor) ; Zemplinerová, Alena (referee)
The work is dedicated to analyse concept of the implementation flat tax in the Czech Republic. Theoretical part is based on the Tax theory, there are also described basic characteristics of tax systems, their functions and generally accepted fundamentals, which should proper tax system fulfil. Further theoretical part discuss tax theories development and their impact on practical questions about taxation during human history. The last part of the theoretical part is aimed straight at the flat tax. Characterize original concept of the flat tax and brings wider economic society opinions, which are completed by practical experience from the countries, where have been flat tax already implemented. Finally there are some alternatives to the flat tax mentioned, which were in case of the Czech Republic proposed. In practical part there are two tax systems compared, mainly focused on individual groups of tax payers, which differ in gross income and number of family members. I set up six groups of gross income in the way that best fits in the Czech circumstances. Aim is to compare tax burden for individual income groups in both tax systems. Analysis of the impact of the implementation flat tax for the specific income groups of inhabitants together with possible macroeconomic impact on the whole economy shows, whether the flat tax system in the Czech Republic is contibution or not.
|
|
|
Russian Economy Development under Peter I
Urbánková, Renata ; Stellner, František (advisor) ; Kovář, Martin (referee)
Diplomová práce se zabývá vývojem ruské ekonomiky za vlády Petra Velikého. Práce je rozdělena do tří částí. První se věnuje reformě daňové soustavy, její charakteristice, daňovým poplatníkům, novým daním, dopadům daně z duše apod. Druhá část je zaměřena na budování manufaktur, jejich produktivitu, vlastníky manufaktur, odbyt jejich výrobků a pracovní sílu. Poslední část je soustředěna na problematiku obchodu, věnuje se specifickým podmínkám, které ovlivňovaly jeho rozvoj, výstavbě nového přístavního města Petrohradu a jeho postavení v baltském obchodě, úspěchům a neúspěchům v obchodování s Orientem. Pomocí odpovědí na otázky v těchto kapitolách se práce snaží nalézt odpověď na hlavní otázku, a to zda byl Petr Veliký úspěšný ve své hospodářské politice.
|
|
|
What is behind the Czech concept of 'flat tax'?
Balabánová, Petra ; Vostrovská, Zdenka (advisor) ; Loužek, Marek (referee)
Tato práce se zaměřuje na analýzu konceptu rovné daně v České republice. V první části jsou prezentovány teoretické poznatky v rámci daňové problematiky. Druhá část práce je věnována české daňové soustavě platné do 31. prosince 2007 a především konceptu rovné daně, jenž je navrhován Občanskou demokratickou stranou. Tato část také studuje dopad zavedení rovné daně na zaměstnance s různou příjmovou úrovní, klady a zápory daně a působení daně v zahraničí. Poslední část práce hodnotí dopady daňové reformy na příjmy veřejného sektoru v České republice. Dále byly pro rok 2008 odhadnuty daňové příjmy, a sice za předpokladu, že neexistuje daňová reforma a je platná legislativa z roku 2007.
|
|
| |
guest ::
