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The Impact of Excise Duty on Tobaco Products to Consumers in the Czech Republic
KADLECOVÁ, Kateřina
This bachelor thesis aims to compute and then compare the effective tax rate on tobacco products and to determine the impact of the tax rate on taxpayers of various income groups. Finding effective tax rate and the impact it is done for the years 2009 to 2014 using data from the household budget statistics. Progressivity index is checked by Kakwani´s method which is based on comparing curves tax concentration curves and income concentration, Lorenz curve. The second method, the effective tax rate, which are used for two different tax bases, the spending on tobacco and net income. The comparison analysis is a regressive impact of the tax on tobacco products into ten income groups. Tax more falls on taxpayers with lower incomes. Results at the effective rate is the basis for spending on tobacco were different from other results. According to verbal assessment progressivity index is mostly proportional impact in all years except 2012, which is slightly regressive. To analyze the impact of taxes on tobacco products would not recommend using the method of effective tax rates, which are used as the denominator in the tax base expenditure on tobacco.
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The Comparison of tax burden on personal income of Central European countries
Kondratenko, Alina ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
The bachelor thesis is focused on the comparison of tax burden on personal income of Central European countries. For the examination I have chosen the Visegrad Group - Czech Republic, Poland, Slovakia and Hungary. The first part is aimed at the comparison of structural elements of the income tax and the amount of social security. In the second chapter is calculated the effective tax rate for the selected group of tax payers. The third part deals with the calculation of the tax quota. The last chapter provides an overview of the international aspects of taxation, such as taxation conventions and the legeslation of the EU. According to my research I find out that the lowest tax burden have the employeesin Czech Republic, contrarily the highest tax bureden have employees in Hungary.
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The impact of Various Forms of Tax Relief on Liability for Income Tax of Individuals
BALOUNOVÁ, Adéla
The main objective of this bachelor thesis is to evaluate the progressivity of the tax when would be use tax relief. The thesis is dedicated to the tax relief in the Czech Republic with a focus on 2014 and 2015. After the explanation of basic terminology, classification of tax relief, description of methods used for calculation of tax bases of taxpayers, and the procedure of determination of total tax amount follow particular calculations. The focus is given on three taxpayers with different income levels and diverse types of expenditures. It was elaborated several specific situations and with given conditions it was performed comparison of partial tax obligations with their basics. The quotient of the tax obligation and the tax base is called effective tax rate. Its development shows that the tax relief do not influence the progressivity of the tax, because in every situations the higher the tax base was, the higher the tax obligation was. This is the typical feature of the progressive tax. However this tax relief fundamentally influence the tax burden of taxpayers.
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Social aspects in the Czech tax system
Aubrechtová, Markéta ; Vostrovská, Zdenka (advisor) ; Vebrová, Ludmila (referee)
This diploma thesis deals with the tax reliefs, focusing on direct taxes in the Czech Republic. First, I have chosen those tax reliefs that have a social element. The thesis deals with their evolution and their comparison with other countries. Furthermore, the thesis examines the tax reliefs in more detail in terms of their objectives, utilization, and efficiency conditions. This is achieved with using various tax load indicators and effective taxation, comparing costs and additionally also the views of experts. Generally, however, this issue lacks a comprehensive study and analysis, and thus also the particular data. Tax reliefs along with social benefits constitute a redistribution system. Their costs and impacts are different. At the beginning of the writing of this thesis, I thought that the tax system should primarily be transparent, simple, focusing on its primary fiscal function and should therefore be free of social politics. I have, however, changed my opinion, because it has turned out that the social tax elements have their positive specifics that are difficult and expensive to transport to the system of direct benefits.
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Effective tax rate of corporations in Czech Republic and Germany
Kopecká, Magda ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
In my diploma thesis I deal with an effective tax rate on corporate income. The effective tax rate is an indicator that measures real tax burden, which is due to tax legislation different from tax burden corresponding with statutory tax rate. The aim of my thesis is to analyze the effective tax rate of corporations in Czech Republic and Germany in years 2005 and 2013. In first and second chapter I deal with tax systems in both countries. Following chapter is dedicated to determination methods of effective tax rates. In forth chapter are, based on data from Amadeus database, calculated the effective tax rates of corporations in Czech Republic and Germany. In fifth chapter I focus on causes of differences between effective and statutory tax rate and with reference to the lax I analyze the difference between effective tax rates in years 2005 and 2013.
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Comparison of the tax burden of employees in the Czech Republic and in Austria
Krčmářová, Simona ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
This master´s thesis compares a taxation of employment in the Czech Republic and in Austria. The effective tax rate and the effective rate of the total burden employee analyzes the tax burden on emplyee for various types of taxpayers. The next chapter examines the interval progressivity of taxes in both states and it evaluates, for which taxpayers a degree of progressivity of the income tax is the most sensitive. Lorenz curve before and after taxation in the last chapter shows the distribution of income between employees and the impact of taxation in order to redistribute the income in society. Coefficients compiled from the Lorenz curve for the Czech Republic and Austria quantify the degree of income redistribution through a progressive income tax.
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impact of the deductible part from tax base and tax allowance to the net salary of the employee
Jansová, Pavla ; Randáková, Monika (advisor) ; Míková, Marie (referee)
Bachelor thesis aims to point out the fact that the effective taxation of personal income from employment does not match the given rate of 15 %, but in reality, at different levels of gross income vary significantly. Theoretical part of this thesis combine findings from the Labour Code and the Income Tax Act, which create a brief but concise basis for the practical part, which point out the differences in taxation on the basis of calculations. The reason for this difference, as it will be explained in the bachelor thesis, are non-taxable part of tax base, tax allowance and child tax credit. The thesis also describes the conditions which are necessary to fulfil for the utilization of these tax "relief".
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Comparison of corporate tax burden in Czech Republic and Slovakia
Piatková, Daša ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
This thesis aims to compare the tax burden on companies in terms of corporate tax rate in Czech Republic and Slovakia. Comparison of taxation between those countries is not only important in international statistics, but also because of the high impact of the tax burden on corporate decision-making on the allocation of investment. The rate of taxation of companies will be compared in two ways, based on evaluation of differences in tax legislation and through comparison of the effective tax rates. The thesis also includes theory concerning the tax burden indicators and their calculation, including the observed effective tax rate. The data used to calculate this indicator of tax burden were obtained from the Amadeus database. Based on the results of the two comparisons, it will be evaluated, in which country is the corporate income tax more favourable for the taxpayers.
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Comparison of the tax burden of employees in the Czech Republic and in Germany
Sirotková, Blanka ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This master's thesis presents a comparison of the tax burden in the Czech Republic and in Germany. The first two chapters cover the major types of taxes and differences in the tax systems of both countries. In the third part of the thesis is about key features of the Czech and the German Income Tax Act and it is primarily focused on taxation of employment. The practical part is compared to taxation of certain types of taxpayers at different levels of the average wage.
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