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Zdaňování právnických osob v České republice a v Estonsku
Pospíšil, Jiří
The bachelor thesis deals with the comparison of different concepts of taxation of the legal entities in the Czech Republic and Estonia. The aim of the thesis is to identify the identical and different components and to formulate theoretical recommendations for possible changes of the tax systems. The first part deals with general bases of the tax and analyses related income tax acts. The following is a comparison of selected indicators and demonstration of differences on model examples. The final part contains a discussion about findings and possible recommendations.
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Excise taxes in the tax system of the Czech Republic
KNĚŽÍČKOVÁ, Simona
The term 'tax' means a mandatory and statutory payment that flows into the public budget which is non-refundable, non-equivalent and ineffective. The taxes with the matter of consumption are classified as indirect taxes. The tax is applied indirectly to the seller who pays the taxes. The seller adds the tax to the price of a product which means that the tax is transferred to the consumer who becomes a taxpayer that pays them indirectly. The indirect taxes are divided into two sections - general and selective taxes. The consumption tax belongs to the group of selective taxes. Taxes are regulated by the state which determines the subject of taxes, the tax rate and the obligation to declare and pay the taxes. The basic task of consumption taxes is to tax product that are harmful to the environment or human health. The products are mineral oil, alcohol, beer, wine and intermediate goods and tobacco products. The rate of consumption tax is determined according to the degree of harmfulness of the product and it determines the tax rate that is included in the selling price of the product.
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Vliv informací o daňovém zatížení na akciový trh
Stejskalová, Jolana
Stejskalová, J. Impact of the information on changes in tax burden on the stock market. Diploma thesis. Brno: Mendel University, 2017. The thesis investigates the relationship between the stock price returns and news about the tax burden of US companies listed on NASDAQ. Special emphasis is put on the role of perception of the news related to changes in tax burden. Using application Google trends, we show that increasing tax searches decrease stock prices. The thesis also investigates the positive relationship between news about tax burden and stock prices, in particular, shocks. Additionally, we differentiate between the market capitalization using interactions with the dummy variables. The results confirmed a higher impact of perception on large cap companies, we point out the importance of sentiment analysis at liquid markets.
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Daňové zatížení podnikatelského subjektu v Rakousku a České republice
Kopečná, Barbora
This thesis analyses the corporate tax burden in Austria and the Czech Republic. The aim of this thesis is to compare the corporate income tax in Austria and the Czech Republic in order to then make a recommendation for the Czech taxpayer. The analysis is performed considering 28 European Member States. To conclude, this thesis provides an evaluation and recommendations for the Czech taxpayer based on the above mentioned analysis.
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Vliv změn daňového břemene tabákových výrobků na jejich spotřebu
Konečná, Alena
This thesis is focused on identifying the influence of changes in tax burden imposed on cigarettes on their consumption in the Czech Republic. The individual results of the work are based on analysis of completed data on average weighted and unweighted prices and consumption of cigarettes for the period 2004 - 2016 and according to the questionnaire survey. In the conclusion of the thesis, the directly proportional relationship between the selling price of cigarettes and the tax imposed was confirmed, inversely proportional relationship between the consumption and the selling price of cigarettes or the tax imposed. The demand for cigarettes is inelastic in the case of a slight one-time tax change and differs between the younger and older categories of smokers.
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Daňové zaťaženie podnikajúcej fyzickej osoby a spoločníka spoločnosti s ručením obmedzeným
Káčerová, Ivana
This thesis deals with a problem of choosing an appropriate form of business. Tax burden of a self-employed person is analysed, as well as of a partner of a limited liability company. The tax burden is primarily examined from a perspective of contributions to the social and health insurance at different levels of the tax base. In case of a limited liability company, several variants of remuneration for a business partner are reviewed. Furthermore, this paper contains a comparison of a development of the overall tax burden in the period between 2014 and 2017. Finally, influence of a business form on the retirement pension is investigated. In the end of this paper, specific recommendations on choosing the most suitable form of business based on the given tax bases, the total income tax burden and the future retirement pension for virtual entrepreneurs are stated.
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Návrh optimalizace daňového zatížení příjmů studentů České a Slovenské republiky
Tkáčová, Janka
The bachelor thesis deals with tax burden optimization of incomes Czech and Slovak students. In the theoretical part, the basic terminology of tax system and labour law is described. These terms are consequently used for calculation of tax burden optimization of students. Model examples of students incomes have been formed on the basis of a questionnaire, which is analysed at the beginning of the practical part of the thesis. The goal of the thesis is to propose the best possible option for optimization of tax burden for students.
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Daňové zatížení jednotlivých druhů příjmů fyzických osob
Kondr, Tomáš
This diploma thesis deals with the tax burden on the income of individuals for the years 2015-2018. The thesis focuses primarily on the tax burden of individual who is an employee, a self-employed and a partner of a limited liability company. The diploma thesis also compares the impacts of the social insurance paid by the different types of taxpayer on the future old age pension.
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Income tax evasions in West African countries
Tettey-kpe, Divine
Tettey-kpe, D. Income Tax Evasion in West African countries. Bachelor thesis BRNO: Mendel University, 2019. The study asses the amount of income tax evasion in West African countries as a result of underground economy. The data for the study was obtained from World Bank, Trading economics and KPMG (Klynveld Peat Marwick Goerdeler). The data is a panel data with 12 cross-sectional units and 8-times series period (2008-2015). The result of the study shows that, countries with high size of shadow economy experience a high level of tax evasion and also, countries with lower size of shadow economy encounter low level of tax evasion. It was also discovered from the study that, countries with high tax rate are likely to have the highest level of tax evasion; and on other hand, countries with low tax rate experience low tax evasion. In addition, the study thoroughly discussed the various means through which, taxes are evaded within the selected West African countries; as well as the factors that make West Africa vulnerable to tax crimes. The remedy to curb tax evasion and also make it less vulnerable to tax crimes was discussed
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Daňové souvislosti životního pojištění a penzijního připojištění (doplňkového penzijního pojištění)
Zeráková, Petra
The bachelor thesis deals with employee benefits, mainly as a contribution from the employer to the employee to his/her private life insurance and pension insurance and the impact that this has on tax from the viewpoint of the employee and the employer. The practical part introduces three models, which, based on the differing amounts of the contribution of the employer towards the pension insurance, compare how much money the employee must add in order to achieve the planned standard of living at the time he/she retires. It also gives a comparison of an increase in the wage in the form of financial income and an increase in the wage in the form of a contribution towards the pension insurance, i.e. not as part of the actual wage but in the form of savings withdrawable upon the reaching retirement age. The comparison also outlines how much the employee costs the employer, the net income of the employee and the payments to the state budget (i.e. social and health insurance). The findings reveal how to optimize the employee’s tax base in connection with his/her retirement pension.
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