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Flat tax in the countries of European Union
Hromková, Šárka ; Zeman, Karel (advisor) ; Loužek, Marek (referee)
Currently, the flat tax issue is an intensely debated topic, especially because of the effects triggered by the flat tax adoption in selected countries of the European Union. This thesis deals with the evaluation of the impact of a flat tax rate in the Slovak Republic, Lithuania, Latvia, Estonia and Romania. It reviews the state of the economy of those countries before, during and after the adoption of the flat tax rate. This is followed up with measuring of achieved impacts based on arguments such as the economic growth, the collection of direct and indirect taxes, the influence of the flat tax on the employment market and the tax share. Finally, the analysis results are evaluated along with the thesis findings.
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Development of the System of Taxes
Krymláková, Kateřina ; Kozlová, Taťána (advisor) ; Dvořák, Jiří (referee)
This thesis deals with the history of taxation and development of tax system in the Czech Republic from 1989 to the end of year 2010. Thesis compares the tax system in the CR based on progressive taxation and taxation based on the concept of flat rate tax with a focus on a personal income tax. Thesis shows the influence of the development of tax system on the state budget.
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Flat Tax Slated to Czech Republic
KUBEŠOVÁ, Věra
Introductory part of my thesis is aimed to describe the flat tax theory, its functioning and basic ideas of its presence as was described at the most elementary level by Robert Hall and Alvin Rabushka, American economists from Stanford{\crq}s University. I further describe reasons of the flat tax implementation in Slovakian environment because we used to share same cultural, political and economic history with this state. In the following passage of my thesis I analyzed a participation of particular taxes on Czech Republic{\crq}s public revenue budget. Next I defined the flat tax concepts including its rates introduced by the leading political parties of Czech Republic. I worked on a predictability of the tax revenue development when the flat tax is effective, while applied to model families. In the final capture I described the possible flat tax implementation impact on public budgets deficit financing in Czech Republic.
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The Flat Tax Application in The Czech Republic in Relation to Tax Revenues of State Budget
BŘEHOVSKÝ, Miroslav
This work deals with problems of flat tax, especially problems of personal income tax. The introduction is focused on Czech tax reform´s characterization, especially on reasons of this reform and on expected benefits. Subsequently there are mentioned and analyzed principles of a good tax system and of course there are mentioned the key principles of the flat tax. The practical part of this work deals with the flat tax´s impact on the state budged - could flat tax decrease income to state budget and consequently increase the public debt? In summary are recapitulated all facts about Czech flat tax. Follow there is evaluation of this reform {--} if flat tax encourage economic growth and if flat tax simplifies the tax system, if is Czech reform successful and reform´s advantages and disadvantages.
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The tax reform in Slovakia
Kozejová, Petra ; Klazar, Stanislav (advisor) ; Teklý, Lukáš (referee)
The main goal of the bachelor thesis is to describe a procedure and to valorize the tax reform in Slovakia (in the Slovak Republic) that took places between years 2004 and 2006. Slovakia wanted to approach the optimal tax system which forms the elelemts of efficiency, justice, certainty and administrative simplicity and fiscal revenue. The main points of the tax reform was an introduction of a flat tax, simplification of a tax legislativ, elimination of large number of exceptions, release for assesment of the tax base and transfer the tax burden from the direct tax to the excise tax. I evaluate the effects of the tax reform in particular with the intention of the state budget and economic policy in Slovakia at the end of the bachelor thesis. I also investigate if the tax reform implemented the resolution and provided the Slovak Republic another step to the effective tax system and general development of economy.
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The flat tax
Řezanina, Pavel ; Vostrovská, Zdenka (advisor) ; Halás, Vladimír (referee)
The aim of my diploma work is to present advantages of a flat tax system and compare its level of justice with progressive taxation system.In the first part I want to start with theoretical background and general economic mindset to the problem. The second part describes the real impact of the adoption of the system on public finance, a frequent subject of controversy, focusing on the economic environment of Slovakia and Czech republic. I will work with the official data from Czech Statistical Office using graphs and tables to show the trend of the general budget revenue before and after the adoption and the final impact on the general tax revenue. Adopting the system in 2008 and confronting the general tax revenue dropout during the financial crisis, the Czech data may not testify sufficiently. However, the flat tax adoption in Slovakia dated back in 2004 gives us four more years of statistics, which may adequately demonstrate what Czech numbers can't. The conclusion summarizes the total influence of the flat tax rate system on the economies of Czech republic and Slovakia
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Flat tax and its impact on redistribution of income in Czech republic
Chládek, Jan ; Klazar, Stanislav (advisor) ; Eisenwort, Lukáš (referee)
This thesis discuss the phenomenon in income taxes during last decade - the flat tax. The paper analyzes historical development of income taxes and ideas of flat tax, how it worked in history and how economists elaborated different proposals of flat tax in 20th century. The main accent has concept of american economists Robert Hall and Alvin Rabushka, which is well-developed and which was the lodestar of czech tax reform in 2008. Thesis consists of analysis of their theoretical model, its effects and consequences. The comparison of czech implementation with original concept follows on some model examples of czech taxpayers. That illustrates how the implementation worked out.
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Flat tax
Zeťová, Stanislava ; Klazar, Stanislav (advisor) ; Kubík, Rudolf (referee)
This thesis focuses on comparation of flat tax in Estonia, Lithuania, Latvia, Czech republic and Slovakia. In first part is characterization of the flat tax according to its authors Hall and Rabushka and comparison real tax systems in these economies with theoretical concept and demands on good tax system. In final part includes evaluation of economic developement of chosen countries.
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