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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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Predikce příjmů obecních rozpočtů
Kramoliš, Jakub ; Sedmihradská, Lucie (advisor) ; Kostohryz, Jiří (referee)
The subject of my bachelor thesis is the elaboration of a case study that deals with the preparation of the revenue side of the budget of the municipality Hodslavice. The main aim of my work is to determine the accuracy of the actual estimates of the municipality and to compare the accuracy of predictions of several statistical methods. I use these statistical methods: simple moving average, exponential smoothing, transformation moving average, regression against time with an exponential trend. Drawn from the analysis, I found that for the prediction of each type of revenue, there is a more accurate method than expert's assessment of the budget administrator in Hodslavice, but there can not be applies a single method of prediction for all types of revenues. The most accurate method for predicting taxes of individual revenues is exponential smoothing. However the differences between the predictions by this method and the expert's estimation of the administrator of the budget are minimal. Regression against time was the best in forecasting tax corporation income and value added tax. For real estate tax and non-tax revenue, which the municipality has at least some competence in influencing the future level of revenue appears to be the most accurate method of simple moving averages.
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Analysis of the impact of tax reform from incomes and tax payments
Bornová, Lucie ; Slintáková, Barbora (advisor) ; Kostohryz, Jiří (referee)
Bachelor thesis contains analysis of the concept of tax reform for 2013, presented by minister of finance of Czech Republic in March 18th 2011. Goal is to analyze the impact of tax reform on incomes and tax payments of employees. Definition of tax reform and the list of the most important ones from 1993 to 2010 are provided. Then concept of new tax system is provided with analysis of its impact on change of net earnings in 2013 compared to 2011. The impact on tax revenue to state budget from employees in 2013 is also analyzed. Whole analysis is done for gross incomes in interval from 8 000 CZK to 250 000 CZK.
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The fiscal importance of the various types of public income in the Czech Republic
KONVALINA, Petr
This work deals with the public revenue for their fiscal significance. They are described here so all kinds of public revenue and subsequently compared to their importance in the state budget and budgets of municipalities and counties.The greatest emphasis is on taxes, which represent the most significant type of government revenues in public budgets. There are described various types of taxes and is compared to their importance for different budgets in terms of their revenues in previous years. Also, the work discusses the importance of different types of public revenues as a share of gross domestic product of the Czech Republic. Here again the emphasis on taxes as the main public reception forming GDP.
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The Optimalization of Municipal and State Taxes in Municipality Budget Revenues
FANTYŠOVÁ, Jana
The master´s thesis on the theme Optimalization local fees and taxes of municipal budget deals with the local fees, the budgetary allocation of taxes and tax revenues of practicular municipality. The entire thesis is concentrating on the village as basic level of the local authority. Within literature search, this thesis treats of basic concepts such as local fees, fee elements, theory public finance, the budgetary allocation of taxes, fikal federalism and tax autonomy. In the firs part I deal with the essentials characteristic of the village corresponding to the municipal low. The second part is devoted to the issue of municipalities. The practical part is focused on an analysis of revenues of municipalities and is application to a particular municipality. I chose the town called a Kardašova Řečice. In this town I was born and now I live there.
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The Budget Resourses Managed by Municipality
VOZKOVÁ, Lenka
This bachelor thesis addresses the implementation of budget means by a municipality. The thesis is divided into a theoretical and a practical part. The practical section describes the municipal authorities, their division, position and function. Next it describes the budgetary determination of taxes in the Czech Republic, which affects incomes of municipalities and towns in a crucial way. In 2008 this law about budgetary determination of taxes passed through an important amendment of act, which introduced new criteria for reallocation of shared taxes ratio for municipalities. Last bud not least it pursues a municipality budget, a budget structure, a budget setting, an approval of a budget proposal and budgetary control. The practical section of this thesis aims at an analysis of a concrete municipality economy. It describes single budget revenues and expenditures of the particular municipality.
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Development of tax revenue as percentage of gross domestic product in the Czech Republic in years 1996 {--} 2007 and causes of this development
STŘELEČKOVÁ, Lucie
The main objective of this diploma thesis is to analyze the development of tax revenue as percentage of gross domestic product in the Czech Republic in years 1996 {--} 2007 and to assess the political and economic causes of this development. We use the macroeconomic indicator, so-called "Tax share" to compare the tax burden in time and area in individual countries. The Tax share is calculated as the ratio of tax revenue to GDP. We make a difference between tax revenue including social security contribution and tax revenue excluding social security contribution. This thesis is interested in tax revenue including social security. The first part of this thesis is focused on possibilities of comparing tax systems of individual countries, of their restrictions and confrontations. This part also explains what is the tax share exactly and the sorts of this macroeconomic indicator. The practical part of the thesis is dedicated to analysis of the development of tax revenue as percentage of GDP in the Czech Republic in years 1996 {--} 2007, according to methodology of Eurostat. There is comparation in time horizont. We also compare the tax burden of Czech repulic in the area, respectively in the European Union (in EU 15, EU 25 and in Slovakia {--} post communist country of EU) and in the states of OECD. The methodology of OECD is different from the methodology of Eurostat.
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