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Analysis of the VAT Revenue in the Czech Republic from 1993 to 2011
Lorencová, Lucie ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The main goal of the thesis is to analyze the progress of VAT revenue in the Czech Republic during the period 1993 -- 2011 in comparison with the growth rate of GDP, with the progress of national debt and with the level of arrears of VAT. Currently most of countries run economic recession which causes governments have to apply some interventions to protect other decline of economy. One of them was applied also in the Czech Republic in the form of increasing of both VAT rates. The basic VAT rate increased to 20 % and the reduced one to 14 %. Nowadays both professional and public discussion about suitability of another VAT increasing is conducted. The theoretical part will include main characteristics of tax system in the Czech Republic (especially value added tax), fiscal policy, GDP and state budget. In the introductory section of the practical part will be analyzed the legal framework development (concerning VAT) in the given period. In the main section the VAT revenue will be analyzed in the period 1993 -- 2011. The correlation between tax revenue and the growth of the real GDP, the level of national debt and the level of arrears of VAT will be also the subject of investigation. The final section of the practical part will analyze interrelations between all researched indexes during whole period 1993 -- 2011.
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Increase in excise duty on ethyl alcohol in the Czech Republic and it's impact
Kozák, Jan ; Rod, Aleš (advisor) ; Ševčíková, Michaela (referee)
Abstract The thesis analyses effects of excise duty increase, effective from 1st January 2010. The thesis concentrates on spirits, beer and wine market. Based on the Czech Statistical Bureau study of spirits market, all the significant declines of consumption took place whenever Czech government raised rates of excise duty. In comparison with selected European countries, the Czech nominal rate of excise duty of spirits is rather average. Our excise duty of beer is one of the lowest rates in Europe. When correlating GDP, unemployment rate and alcohol consumption in Czech Republic, the thesis does not prove declines in GDP cause higher alcohol consumption nor rising unemployment results in higher alcohol consumption. However, results of correlation analysis are distorted by a short period on which data are available for the Czech Republic. Data available from both Board of Customs and Ministry of Finance proved that expectation of higher national tax revenue after rise of excise duty rate has been incorrect. The national tax revenue in 2010 was by almost 1 billion CZK lower than the government expected.
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Expenses for Public Green Space as a Function of Various Parameters of Municipalities in the Czech Republik for 2011
Mrkvičková, Ivana ; Vejchodská, Eliška (advisor) ; Ropický, Jan (referee)
Greenery in towns and cities are an important part of our lives and influences us in many positive ways. In the Czech Republic, the establishment, restoration and maintenance of public green areas within the competence of municipalities. As with every other public service there arises a problem with the quantity and quality of its provision. This paper deals with the relationships that developed in 2011 between spending on public greenery and various parameters of the municipalities. These relations are implemented by means of two hypotheses. The first is based on economies of scale, and assumes that the larger the municipality, the smaller expenses should be provided for public green areas per inhabitant. The second hypothesis is based on the work of Carruthers and Úlfarsson (2008) and says that a higher the population density reduces the per capita expenditures of city govenments. The validity assessment of the hypotheses is done by use of the statistical method of regression analysis. This, however, did not confirm the validity of any of them. Thus there is no indirect relationship between the size of the municipality or population density and public expenditures on green areas per capita. The reason why there is no relationship lies primarily in the great freedom of decision-making of individual municipalities, as far as public green is concerned.
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Tax reforms in Czech Republic since 1993
Eppertová, Iveta ; Schvábová, Andrea (advisor) ; Kubátová, Květa (referee)
This thesis is describing tax reforms in the Czech Republic since 1993. It brings the definition of the tax reform first and then it describes various tax reforms the way they were carried out during this period of time in the Czech Republic. The goal of this thesis is to analyse the influence of tax reforms on the total tax revenues, on the shares of taxes collected to the total tax revenues and on the structure of tax mix. Further more this thesis shows the ways how the goals marked out in the tax reform were achieved.
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Size of tax rates in relation to the tax revenue
Frey, Marek ; Vokoun, Marek (advisor) ; Vebrová, Ludmila (referee)
This thesis examines the question of adjusting the size of tax rates in relation to the tax revenue on a sample of EU countries and on the example of the Czech Republic. Research is hold thanks to the Eurostat statistics related to the reporting on the implicit tax rates of capital, labour and consumption allowing us for an international comparison for the period from 1995 to 2008. Thanks to the Components of total tax revenue growth analysis and Regression analysis of tax revenue we shed some light on investigation of current understanding and interpretation of the issues of taxation, tax competition within the EU and the avoidance of excise taxes, taxes on labour and capital. Our results suggest that there are Laffer curves with decreasing returns to scale in case of excise taxes, taxes on capital. In case of labour taxes there seems to be complicated relationship, however, in one of the models traditional-like curve were introduced. If we change the tax rates on capital we can most probably expect decreased tax return between two years but further investigation to this issue is needed.
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The impacts of legislative changes on revenues of small munucipalities
Brožová, Jitka ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
The Bachelor thesis deals with the analysis of legislative changes that affect the revenues of municipalities from shared taxes, revenues from taxes on real estate and revenue from local taxes. The theoretical part describes the basic apparatus and is characterized by changes which have occurred in the law on budget of destination taxes with effect from the 1. 1. 2008, in the law on real estate tax with effect from the 1. 1. 2008, 1. 1. 2009 and 1. 1. 2010 and in the law on local charges with effect from the 1.1.2010. Practical part analyzes the effects of the legislative changes mentioned above, on tax revenues of the three selected municipalities. The last part compares tax revenue among the municipalities, and summarizes the views of the representatives of the municipalities. From the analysis it is evident that there has been an increase in tax revenues in all of the municipalities from the year 2008 and the gradual increase of revenues from taxes on real estate.
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The impacts of legislative changes on revenues of small municipalities
Hylská, Ludmila ; Sedmihradská, Lucie (advisor) ; Matějka, Václav (referee)
This diploma thesis deals with legislative changes in tax revenues of municipalities since 2001. The changes in the shared taxes and property taxes are considered. The aim is to evaluate the legislative changes related to tax revenues of municipalities and to evaluate their impact on tax revenues of the three selected small municipalities. The theoretical part of the thesis covers the legislative changes that have occurred in the law on the tax assignment and law on the tax of real estate over the last ten years, and amendment to law on the tax assignment with the expected effect from 1 January 2013. The practical part consists of an analysis of tax revenue of three selected small municipalities and their development in response to legislative changes. The last part of the thesis summarizes the most important findings. In this thesis, I came to the conclusion that in every of the three analyzed municipalities the revenues from shared taxes and from property taxes increased over the period of interest.
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Analysis of development of tax revenue in Czech republic
Bravencová, Alena ; Hartlová, Alena (advisor) ; Kubátová, Květa (referee)
This thesis provides analysis of the development of tax revenues in the Czech republic for period from 1993 to 2010. The focus is on tax of income which is paid by individuals and on tax of income paid by corporation. The main aim is to analyze the development of total tax revenue of individuals and corporation in connection with changes in nominal tax rates and others structural elements. In last part of this thesis are measured impacts of changes in tax rates and tax burdens of income tax.
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Excise duty on tobacco products
Sádovský, Martin ; Provazník, Kamil (advisor) ; Vítek, Leoš (referee)
The bachelor thesis is focused on the excise duty on tobacco products. The main aim of it is to explain the method of taxation of tobacco products according to the legislative documents which are valid in the Czech Republic. The first part of thesis contains the method of taxation of tobacco products, where is defined in general the taxation of commodities which are liable to the excise duty. Then there is analyzed overall minimum excise duty on cigarettes and determined the result by comparison, if the Czech Republic meets the requirements of the European Community. The influence on the amount of tax is determined by the analysis of the tax rates until year 2014. The last part of the thesis deals with the importance of tax revenue from excise duty on tobacco products.
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Internal economic equilibrium of the European Union countries between 2007 and 2010
Neubert, Jan ; Karpová, Eva (advisor) ; Abrhám, Josef (referee)
The thesis deals with the internal economic equilibrium of the EU member states between 2007 and 2010. In this period, which was considerably influenced by the global economic recession, a sharp deterioration in public finances and other macroeconomic indicators is apparent. The theoretical part of the thesis deals with the starting points and putting the issue of public finances. The practical part is dedicated to the development and comparison of basic indicators of internal economic balance across the member countries, especially to the depth and dynamics of the public debt. In the final part, attention is paid to the prospects of development in this field at European Union level and at the level of national states.
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