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Daňové úniky u daně z příjmů právnických osob
Kůta, Milan ; Vítek, Leoš (advisor) ; Moravcová, Jana (referee)
This diploma thesis deals with tax evasion of necessary consolidation of public finance in current period. The main goal of this thesis is analyze corporate tax evasion. This thesis is created by using literature, legislation and case law. For the estimate we have used the concept of tax gap, which is based on comparison of theoretical tax liability of the economy with the actual tax receipts.
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Comparison of rules for the creation of tax bases in selected countries
Klusáčková, Hana ; Frýzek, Libor (advisor) ; Matějka, Václav (referee)
This diploma thesis deals with the corporate tax, specifically with the comparison of the rules for the creation of the tax base in the Czech Republic, Slovak Republic, Cyprus and the Netherlands. The target of the thesis is to find out major differences in the structure of the corporate tax base, to assess the profitability of the systems for foreign investors and to formulate the recommendations for the Czech Republic. The thesis describes the legislative regulations of the corporate taxes in particular countries. The comparative analysis and the summary of the results formulated in the final part of the thesis. Furthermore, statutory and effective tax rates are being compared, as well as the share of revenues from corporate tax on gross domestic product and on total tax revenues.
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Factors affecting corporate tax revenues
Polanská, Kristýna ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The main aim of this Master's thesis is to set down individual factors which may affect corporate tax revenues in the Czech Republic. These criteria are selected based on the studies of the trends in the corporate tax revenues and then thoroughly analyzed. Furthermore, thesis consists of corporate tax revenue as a percentage of GDP comparison among chosen OECD countries with emphasis on the Czech Republic. Integral part of thesis is also formed by a regression analysis which examines the impact of the opted factors on corporate tax revenues.
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German tax system and its consequential obligations for the Czech exporters
Wurstová, Tereza ; Král, Petr (advisor) ; Vokáč, Matěj (referee)
The topic of this master thesis is the German tax system which is a relatively complicated entity. The aim of this thesis is to provide the updated and practical information useful for the Czech exporters and for their business activities in Germany. The thesis consists of five chapters. The first chapter describes the main export features from the Czech Republic to Germany. Next chapter analyses the different legal forms of companies that can be set up in Germany. The third chapter presents the process of the tax harmonisation and co-ordination within the EU. Next two chapters create the practial part of the master thesis. Particular types of both direct and indirect taxes are object of the fourth chapter. Finally, the last chapter applies the theoretical knowledge gained from the previous parts of the thesis in form of examples and situations from the tax practice and real business life of the entrepreneurs who export their goods and services to Germany.
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Comparison of inheritance tax in the Czech Republic and the Great Britain
BEDNÁŘOVÁ, Eliška
Main goal of my bachelor?s degree paper was comparative study of contemporary adjustment of inheritance tax in Great Britain and Czech Republic and herewith connec-ted prepared plans of Treasury for adjustment of the inheritance tax in CR. Firstly in my paper I aimed for classification of inheritance tax to the fiscal system. From this chapter arose that inheritance tax is according to general rules categorized as property taxes. In the next part I quoted authors dealing with meaning of inheritance tax. While studying this topic I concluded that even though inheritance tax contributes with smaller profit to public budget, it represents very important field in tax systems. In this paper is present description of historical and contemporary form of inheri-tance tax in which I tried to compare their present modifications and development. From these acquired information arise certain general characteristics of the modificati-ons. Contemporary form of inheritance tax in the Czech Republic is aimed at liberation of inheritance tax for kinsmen, whilst the inheritance tax in Great Britain is aimed at taxing of citizens with vast possessions. In next chapter I concentrate on newly arising modifications of inheritance tax in Czech Republic. One of the suggestions includes for example determination of unified tariff. Next suggestion that is debated by the Treasury is of categorizing the inheritance tax to corporate taxes which will be followed by termination of the law 357/1992.Sb., whilst liberation of I. and II. Group and unified inheritance tax rate remains.
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Analysis of the development of value added tax rates and income taxation in developed countries
Cieslarová, Andrea ; Vítek, Leoš (advisor) ; Kubátová, Květa (referee)
This thesis is dealing with development and analysis of value added tax rates and income tax rates in developed countries. Developed countries are member states of European Union and member states of Organisation for Economic Co-operation and Development. Standard value added tax rates are analysed during period 1971 till 2011 for both formations with following comparison. The development of corporate tax rates is observed from 1981 to 2011 again for both formations with comparison afterwards. For the same period of time are analysed free marginal rates of personal income tax but only within OECD. Next can be found analysis and comparisons of rates mentioned above from seven chosen states including the Czech Republic. In the final part, the development of tax rates in chosen states with respect to the development of GDP in these states is presented. The development in chosen states is surveyed for the period 1981-2011.
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Intertemporal income shifting in expectation of lower corporate tax rates: the tax reforms in Central and Eastern Europe
Madzharova, Boryana
This paper examines if firms shift income out of years with high corporate tax rates into years when tax cuts are anticipated. Such intertemporal shifting can be one explanation for the stability of corporate tax revenues in Central and Eastern Europe, despite the major decline in the corporate tax rates and overall narrowing of the tax base starting in the late 90s. Using firm-level panel data for Bulgaria, the Czech Republic, Hungary, Poland, Romania and Slovakia from 1999 to 2005, the estimates indicate that the lower corporate tax rates induced a considerable increase in taxable income.
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The effect of low corporate tax rate on payroll tax evasion
Madzharova, Boryana
It is a commonly held view that the widespread policy of cutting the corporate income tax has a positive effect on taxable income through decreasing firms' incentive to hide profits. A neglected side of this policy, however, is its potential to trigger more evasion in other tax bases, such as the social security base, especially if the corporate income tax rate is low compared to the payroll rate. We develop a model in which employers and employees cooperate in declaring lower wages to the tax authorities in order to evade payroll contributions.
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Current discussion about personal and corporate tax reform
Horáková, Markéta ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This work analyse the current discussions and theoretical approaches to personal and corporate taxation (not only in OECD countries). After the introduction, which is focused on theory of income taxation, follows chapters, that analyze the attitudes and issues of personal and corporate taxation. This two main chapters contain synthetic parts, whose outputs are the emerging trends in the future. The emphasis was put on OECD outcomes and recommendations.
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