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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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Effective corporate income tax rates of selected companies
Hladká, Jana ; Kubátová, Květa (advisor) ; Čuříková, Hana (referee)
This thesis analyzes an impact of a company size to its effective tax rate. Back looking microeconomics principle is used for the analysis. A dependence of the effective tax rate and company size measured by the employee headcount is verified for the segment NACE 23 in the Czech Republic for the period 2003 -- 2012 in the thesis. The dependency is proved by a negative correlation between the effective tax rate and the company size. The thesis contains also the analysis of historical development of relevant sections of the Czech Income Taxes Act. An impact of particular items adjusting accounting profit or loss to the tax base is analyzed through an alternation coefficient. The alternation coefficient is calculated on the accounting/tax items of the particular company operating in segment NACE 23.
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Vztah efektivní sazby daně z příjmů fyzických osob a HDP v České republice
Crhová, Jana
This bachelor thesis deals with the behaviour of the effective income tax rate of individuals in the Czech Republic and how this rate is related to the economic de-velopment of the country from 1993 to 2013. Tax laws for calculating the effective tax rate and correlation effective tax rates and GDP are used to determinate this fact. Based on these results it is determined that the effective tax rate on personal income of level of the average wage is correlated with GDP and thus this condition corresponds to theoretical premises posed on taxes in connection with the development of the economy.
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Hodnocení daně z příjmů fyzických osob ze závislé činnosti ve vybraných zemích Evropské unie
Zwetzová, Alena
The bachelor thesis deals with the system of personal income taxation from employment in two countries of the European Union. The goal is based on identification and evaluation the differences or identities in two tax systems to determine which of them is more advantageous for the taxpayers in terms of tax burden. The first part explains the issue of personal income taxation from employment in two countries of the European Union and the second part is followed by the comparison of both tax systems with taking into account other aspects related to the employment and, last but not least, the whole issue of income taxation is illustrated in model examples and graphs.
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The progress of the efective tax rates from the corporate income
Štěpán, Jan ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
My diploma deals with the effective taxation from the corporate income. The main part of the thesis is aimed on general progress of the effective corporate tax as well as progress of the effective corporate tax in the Czech Republic. Effective corporate tax is a rate, which reflects the real taxation of corporates in particular states. The effective corporate tax arises from the statutory tax rate, which is adjusted by such items, which affect the final taxation. First part of the thesis deals with the options of set up of effective corporate income tax. The second part deals with the tax system in the Czech Republic. The analytic part is aimed on the progress of the effective tax rate. This part is attended by graphs, which show as well as compare the effective corporate income tax rate in particular states.
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Comparative Analysis of the Corporate Income Tax Base in the Visegrag Four Countries
Klossová, Šárka ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The diploma thesis deals with the tax system in the Visegrad Four countries, specifically with the determination of the corporate income tax base and their comparative analysis. The thesis provides characteristic of items involving the corporate income tax base in Hungary, Poland and the Slovak Republic. Subsequently, these items are compared, and the comparison also includes determination of the corporate income tax base in the Czech Republic. Further, the thesis also analyzes the impact of legislative regulations of the corporate income tax base on the tax base width, the effective tax rates and the tax revenue in these countries.
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Impact of the tax reform from years 2003-2006 on taxpayers
Smialková, Monika ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
This bachelor thesis deals with impact of the tax reform from years 2003 -- 2006 on taxpayers. Emphasis is placed on work taxation and so on employees. The thesis is divided into four parts. First chapter represents the view of this period -- reason for, process of fulfilment, changes in taxes etc. Second chapter helped me to sketch out basic information about indicators of effective taxation (theoretical part). In the third and the central part of the work I used knowledge got from theoretical preparing and using the chosen indicator (ETRL) I counted the numbers for years 2003 and 2006. The base for calculation was the level of average wages in a given time and so the percentage level (33 %, 50 %, 67 %, 100 % a 150 %). In the final part I made some views to future, i.e. reforms for period 2007 to 2010.
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Tax wedges for businesses in the Czech Republic
Podhradská, Alena ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
This work deals with tax wedges (effective tax rates) for businesses in the Czech Republic. The goal is to use a methodology for measuring the tax wedges for analysis of tax burden on particular business in period 2004 to 2008. Effective tax rate particular firm is compared with the effective tax rates of enterprises in the Czech Republic and the European Union. To achieve that goal literature review, analysis and comparison method are used. The results of the analysis showed that the particular firm had at the beginning of the period a very high tax burden compared to the statutory tax rate. During the period, however, the effective tax rate of the company significantly reduced and thereby was closer to statutory tax rate. The company had a lot of nondeductible expenses which most significantly contributed to the high tax burden. Tax on corporate income for companies is included in the costs, so the company should try to minimize this expense and thereby reduce the effective tax rate.
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Effective tax rates of the personal income tax in the EU countries
Černá, Kateřina ; Vančurová, Alena (advisor) ; Eisenwort, Lukáš (referee)
Diploma thesis is focused on average effective tax rates of personal income tax. The thesis defines average effective tax rate in its first chapter, and indicates different methods of computation of average effective tax rate. In second chapter, the thesis is focused on average effective tax rates in selected EU countries. These countries are member EU countries, which apply flat personal income tax rate - Czech Republic, Bulgaria, Estonia, Lithuania, Latvia, Romania and Slovak Republic. The thesis describes basic characteristics of personal income tax and social insurance in these countries. Further effective tax rates are calculated for employees and sole traders in specific income categories. The thesis compares amounts of tax allowances in its last chapter, and compares the impacts of these allowances on tax liability of taxpayers. In the end, obserevd effective tax rates in selected countries are compared.
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