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Tax revenues of post-socialist EU member countries
Tychnová, Michala ; Izák, Vratislav (advisor) ; Blažek, Petr (referee)
The subject of this thesis is the analysis of tax revenue of the post-socialist countries that are members of the European Union. In the theoretical part there are characterized tax systems of individual states. In the practical part I compare the tax revenues of the post-socialist countries. I analyze the tax quota, the tax mix and budgetary determination of taxes. Furthermore, I compare the tax revenues of the post-socialist member states and 15 original member states of the European Union. I focus on the tax quota, the tax mix and budgetary determination of taxes. From the analyses it is clear that the tax quota of the post-socialist countries is lower than in the older Member States of the European Union. Most of the tax revenue of the post-socialist countries stems from indirect taxation, particularly value added tax.
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Tax reforms in modern history of the Czech Republic
Nováková, Aneta ; Svátková, Slavomíra (advisor) ; Hammer, Jiří (referee)
My Bachelor thesis is focused on tax reforms from view of the theory. The study is trying to accurately define the concept of reform and describe the most important tax changes in the period, which are called reforms. The main aim is to analyze and evaluate whether these "tax reforms" between 1993 - 2009 in the Czech Republic constitute a theoretical concept indeed. Regarding the theme extent, the focus of my thesis is mainly on four periods. We can say that clear and precise definition of reform does not exist. To a considerable extent is up to us, as we interpret the definition. Reforms are always made in response to certain changes in the systems.
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Comparison of Finnish and Czech Tax System
Papežová, Marcela ; Francírek, František (advisor) ; Roun, Vlastimil (referee)
The aim of this bachelor thesis "Comparison of Finnish and Czech Tax System" is to give readers more detailed information about both tax systems. The first descpriptive part shows a short summary of the progress of Tax system in Finland and then characterizes tax systems of the Czech Republic and Finland. The principal part is devoted to comparison of tax systems from different points of view. The main aim is to compare tax systems of both countries. I focus mainly on comparing the portion of particular taxes on total tax incomes, administrative demandingness during paying taxes and comparing of the tax destiny. I worked out accessible information and I concluded that the construction of tax systems is similar but each one is based on different parameters. Despite this fact some components of Finnish tax system we could transform into the Czech tax system.
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Comparison the amount and structure of taxes in CR and Slovak Republic
Brabcová, Pavlína ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
This Bachelor's thesis presents a comparison of the amount and structure of taxes in the Czech and Slovak Republics.The first part is focused on the selection of groups of taxes and the theoretical concept of the tax system in general. Attention is devoted to personal income tax, corporation tax, VAT and tax returns. The second part deals with the tax quota, its definition and structure. Related to the tax mix, the definition and comparison of these two countries. The final section is devoted on to evaluate and take stock of lessons learned.
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Analysiss of tax systems in developing countries
Martinová, Jitka ; Láchová, Lenka (advisor) ; Sedmihradská, Lucie (referee)
Thesis deals with the tax systems, specifically with tax system of selected developing countries (Kazakhstan, Ukraine, China, India, South Africa and Ghana). First, briefly introduce each country, according economic indicators. Then introduce tax systems (especially the tax quata and tax mix) of selected developing countries and all groups of countries (as defined by Internationa Monetary Fund).
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Development of tax structures of the European Union countries from 1990
Tydlačková, Ivana ; Kubátová, Květa (advisor) ; Květa, Kubátová (referee)
Bachelor thesis includes an assessement of the development of tax structures in the selected five countries of the European Union from 1990 to the present. They are the Czech Republic, Greece, Slovakia, Sweden and the United Kingdom. Part of this work is theoretical introduction, in which they are given basic knowledge of the tax quota, the tax mix, tax reforms and the factors which affect the state's tax revenues. The main objective of this work is to describe the evolution of tax mixes and tax quotas of each countries. Subsequently, the thesis includes a comparison and evaluation of overall trends of the tax quotas and the tax mixes.
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Redistribution aspects of Public finance
Plevková, Dana ; Klazar, Stanislav (advisor) ; Teklý, Lukáš (referee)
This diploma thesis deals with the problematics of redistribution of public finance. The factors interfering in the process of redistribution are described here. The attention is paid to equality of redistribution of incomes within the group of monitored households. Since the level of redistribution is influenced by different factors, their analyses are carried out here. The levels of incomes redistribution inequality here are measured in monitored Czech hoseholds in the years 2005 until 2007. Calculations comprise analyses of individual types of incomes and items which influence equality of redistribution. A part of conclusion consists of comparison of the results from the mentioned statistics with the data published by OECD. The main aim of the thesis is confirmation or negation of the following hypothesis: "Tax system and social security system markedly influences redistribution of incomes in Czech households.".
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