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The effectiveness of tax policy on the EU national tax systems
Marečková, Alžběta ; Kubátová, Květa (advisor) ; Kučera, Jonáš (referee)
The aim of this work is to determine effectiveness of tax policy of the European Union -- if its manages national tax systems. First chapter deals with the essence of tax policy, its latest strategy and its aims and instruments. The following theoretical section discusses tax harmonization and policy of direct and indirect taxes and their legislation. The analytical part deals with the impact of tax policy on national tax systems. Using statistical data about the European Union we will be implemented method of analysis on two macroeconomic indicators -- tax quota and the implicit tax rate on labour but also on the development of value added tax rates.
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Harmonisation of Indirect Taxation in EU Law
KOHOUTOVÁ, Michaela
The work Harmonisation of Indirect Taxation in EU Law is divided into two parts. The first part of this paper is focused on the history of the European Union and the basic tax provisions from the beginning of the European Community to the present days of the European Union. The practical part primarily contains information about harmonisation of inderect taxation, value added tax and excise taxes. Closer attention is paid to the value added tax (VAT), because it is an important source of income for the member sta-tes, but also for the EU as a whole. This paper analyses the value added tax of the Czech Republic, Poland and Slovakiac in detail and their differences. Finally, value ad-ded tax of these states are compared. Attention is paid to the applications of the value added tax when trading with other countries too.
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Harmonization of indirect taxes in Canada
Veselá, Klára ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The subject of this diploma thesis is a history and development of indirect taxes in Canada. Indirect taxes constitute a substantial part of national budget's revenues and their importance in recent years rises. The main attention in this thesis is dedicated to process of harmonization in mentioned region and its influence on rates of indirect taxes, because the rate policy interests not only the economic specialists and politicians but also the public. To what extension countries can affect their tax policy depends on a level of their authority in this area.
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Harmonization of excise duties within the EU and the impact on Czech Republic's tax system
Mašatová, Julie ; Dugová, Alena (advisor) ; Láchová, Lenka (referee)
The aim of this work is to evaluate the impact on Czech Republic's tax system of harmonizing excise taxes on EU level and specification of modificantions in interrleated legal acts. Practical part of this work concentrates on describing the development of Czech tax system in the sphere of excise taxes, on changes arisen due to implementing european legal system into Czech national system and on citizens' views on Czech Republic's accession to the EU or rather on harmonizing excise taxes. The work aslo contains the current state of excise taxes legislation in the Czech Republic.
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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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THE LAW REGIME IN BONDED WAREHOUSE
UHRÍN, Róbert
The point of the book is to provide characteristics of present customs warehouses in Czech Republic, their types, the conditions and the proceedings during establishments and during their operation times. Point out mutual relations of involved people and by using practical examples show the financial outcome of using a customs warehouses under an effective legislature.
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Tax Avoidance in Excise Tax
VARGOVÁ, Monika
The taxes from consumption are an excise taxes and value adds tax. I will focus on an excise tax. The excise tax is one of the most important income to state budget. The excise taxes belong between indirect taxes and is divided into five selected products, such as cigarettes, bear, vine, alcohol and mineral oils.
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Economic impacts of VAT harmonization in European Union
Ryšková, Kateřina ; Antoš, Ondřej (advisor) ; Urban, Luděk (referee)
The aim of the bachelor thesis is to analyse the economic impacts of VAT harmonization in the Member States of the European Union. The theoretical part of this work deals with tax policy in the field of indirect taxation, particularly the effects of indirect taxes from the micro- and macro perspective. Subsequently, it analyses the EU tax policy, which is largely bound primarily to indirect taxes, specifically to the most important one: value added tax. The practical part uses available macroeconomic data to deal with the very economic impacts of the VAT harmonization process on particular Member States. It will mainly be an analysis of changes in the share of VAT in GDP and an analysis of the ratio in which individual incomes from VAT go to Member States' national budgets, or how these indices change in connection with various stages of harmonization.
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Vývoj, současnost a perspektiva daňového systému Chorvatska
Tatárová, Martina ; Merfaitová, Lenka (advisor)
V práci je popsán daňový systém Chorvatské republiky, jeho vývoj, současnost a proces harmonizace s normami EU. Na podkladě hospodářského vývoje se zabývá změnami v daňové soustavě, které se odehrály v období krátce před vznikem samostatné Chorvatské republiky (1990) až po současnost. Změny jsou zachyceny prostřednictvím vývoje jednotlivých druhů daní, jakož i administrativních změn. Dále je v práci provedena komparace zjištěného stavu s normami EU, které musí Chorvatsko v případě vstupu do EU implementovat. Součástí práce je také naznačení očekávaných změn, které hodlá Chorvatsko v daňovém systému v nejbližší budoucnosti provést.
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