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Comparison of tax reforms in selected OECD countries
Hovorka, Jakub ; Tepperová, Jana (advisor) ; Bušovská, Monika (referee)
This thesis focuses on the comparison of tax reform in four selected OECD countries. For the purposes of this study were chosen following countries: Czech Republic, Slovak Republic, the Federal Republic of Germany and the United States of America. The aim is to make mutual comparison of tax reforms. In all these countries, especially in the last ten years many changes and each country is dealt with differently. While the Czech Republic and Slovakia seek to adapt to EU legislation, tax system and then fairer taxation, in Germany, the main objective was to reduce the tax cost of labor and in the USA modernization, simplification and computerization of taxation. The first part of this thesis explains the tax reform and its historical development up to the present economic crisis. The second part describes the tax systems and reforms in each country. In the last chapter there is a mutual comparison of these reforms from different perspectives and at the end are a few suggestions for future reforms.
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Development of the Czech Republic tax mix and it´s comparison with development of the EU members tax mix
Vyoral, Tomáš ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
This Master's thesis deals with the theme of tax mix. The main goal is analysis of the Czech Republic tax mix development and its comparison to the EU member states during the years 1995 -- 2010. The first theoretical part is focused on the basic tax terms, which are related to the theme of the tax mix. These include tax, tax system, tax reform and tax quota. The following section reflects the structure and development of the Czech tax mix and the major reforms of the Czech tax system until 2010. The third part focuses on a comparison of the tax mix and its development with the EU member states. First, the proportions of specific taxes in tax mixes of the EU member states are compared and then the development of the Czech tax mix is compared to the development of the EU member states average tax mix. In conclusion, there are complete comparisons and predictions expressed in the development of the tax mix of the Czech Republic.
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Tax reforms in Czech Republic since 1993
Eppertová, Iveta ; Schvábová, Andrea (advisor) ; Kubátová, Květa (referee)
This thesis is describing tax reforms in the Czech Republic since 1993. It brings the definition of the tax reform first and then it describes various tax reforms the way they were carried out during this period of time in the Czech Republic. The goal of this thesis is to analyse the influence of tax reforms on the total tax revenues, on the shares of taxes collected to the total tax revenues and on the structure of tax mix. Further more this thesis shows the ways how the goals marked out in the tax reform were achieved.
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Comparison of tax burden of employees and self employed people
Bulušková, Andrea ; Slintáková, Barbora (advisor) ; Bauernöplová, Veronika (referee)
In the diploma thesis I compare tax burden of employees and self employed people. The issue seems to be very topical in context with the reform of direct taxes and levies. The new act devoted to the reform will come into force in 2015. The comparison of tax burden between employees and self employed people is conducted in two years, in 2012 a 2015. The diploma thesis is divided into three parts which are logically connected. The first part is focused on legislation which is related to the issue of tax burden. The second part is devoted to the development of tax reforms in the Czech Republic since 1993. Last third part compares tax burden of employees and self employed people.
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Tax Reforms in Italy after Year 2000
Kotrbáčková, Lucie ; Doležalová, Ivana (advisor) ; Vančurová, Alena (referee)
This work describes particular tax reforms, which took place between years 2000 and 2011. Main aim of this thesis is to introduce changes, which have influanced and reformed tax system. Regresive analysis will be used for evaluation of reform's impact, where will be proved dependency or independency of tax income on macroeconomic indicators. Reforms will be also evaluated on development of gross domestic product and tax burden.
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Comparison of fiscal impacts of Ronald Reagan's tax reforms
Hemiš, Michal ; Tajovský, Ladislav (advisor) ; Jeřábková, Zdenka (referee)
The subject of analysis is one of the most important measures which was accepted and passed under president Reagan and by this measure is meant a tax reform divided into two steps. The goal of this thesis is mainly to analyse and compare and these reforms in tax system, but also to show influence and real impact of these steps in tax policy on fiscal situation of the USA. In the first part, the thesis pays attention to planting Reagan's economic policy to period which was crisis for the United States. It analyses main economic schools of thought before Reagan as well as results which were achieved -- mainly in tax policy -- by implementing measures based on these economic thoughts. The second part is devoted to concrete steps in tax policy made by Reagan and impacts of these steps on fiscal condition of the USA.
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Flat tax in the Czech republic and Slovakia
Kapraľová, Veronika ; Klazar, Stanislav (advisor) ; Dugová, Alena (referee)
The aim of the thesis was to define and explain the basic concepts of the tax system, the legal basis and provide an overview of legal regulations and the basic types of taxes. The theoretical part is focused on defining the very nature and importance of taxes and the related conceptual terms. The operational part was to analyze whether the introduction of flat tax in the Czech Republic and Slovakia brought some benefit or not. To achieve these objectives in their work, I will use methods of analysis and synthesis, comparison, and statistical regression analysis. Thesis consists of three chapters. In the first chapter I focus on the definition of basic concepts related to the issue of a flat tax. The second chapter is devoted to tax reform in the Czech and Slovak Republics, and I pay particular attention to tax personal income and pension reform. The third chapter is devoted to an analysis of the effective tax burden, while the empirical part of my work, and within, I analyze the effectiveness of the tax burden in the form of comparisons between the Czech and Slovak Republic. To calculate the effective tax burden, I use actual data from the Statistical Office of the Czech Republic and Slovak Republic. In conclusion, the thesis I have summarized the results of which I write the thesis concludes.
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Microeconomic impact of tax reform in 2015
Mlčáková, Renata ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
This bachelor thesis analyzes the impact of the tax reform of individual income tax. The government's tax reform bill was passed on December 20, 2011 with the number 458/2011 Sb. The aim of this thesis is to analyze the impact of the tax reform on the tax and net income from employment. This thesis also describes the development of tax reforms from 1993 to the present. Futhermore this thesis includes description of changes of individual income tax, which includes the tax reform for 2015. The final part of this thesis is devoted to analysing the impact of the reform on income tax and net income of employees by comparing the 2011 situation and the situation after the tax reform was passed.
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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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