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Tax burden on the basic types of income in the Czech Republic
Doležalová, Lucie ; Vančurová, Alena (advisor) ; Bušovská, Monika (referee)
The goal of this bachelor thesis is to analyze the historical evolution of the tax burden on the basic types of incomes in the Czech Republic between years 1989 -- 2010, in two specific households (households of employees and self-employed households). The theoretical part defines the term of tax reform and describes particular reforms of the personal income tax in the Czech Republic since the year 1989. The future trend in this field is also outlined. The practical part aims to the tax burden evolution analysis for selected types of households. The principal data source for this thesis is from the Household budget survey.
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Analysis of the Slovak economy since 1993
Pročka, Peter ; Czesaný, Slavoj (advisor) ; Říhová, Vladimíra (referee)
Diploma thesis studies macroeconomical and fiscal progress of the Slovac Republic from the year 1993 with the strong focus on reformative arrangements in the area of public finance in the time period 2003 and 2004. The content targets evaluation of the causes of the refomative packet and his significance for the following progress of the slovac economy and fiscal area. The first part of the thesis evaluates economic policy till the year 2002, which passes over against background of the transformation process of the national economy, together with the identification of the status which led to the preparation and confirmation of the reformative legislation. Next part of the work studies the content of the accepted arrangaments itself and changes, which were brought to the Slovac Republic. The third part of the thesis follows the analytical evaluation of the real changes from the macroeconomical and fiscal part of view. Final part extends the knowledge with the international format through the comparation of the similar reform projects in Hungary, Estonia and Latvia and at the same time evaluates the stage and potential risks of the current economical and fiscal progression of the Slovac Republic
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Tax reforms in selected OECD countries in terms of tax administration
Koželská, Aneta ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
The subject of this thesis is to analyze changes in tax administration, the OECD member countries, which have occurred in relation to the tax reforms undertaken in the period 2005 - 2009. These changes are further examined and analyzed according to the phases of the business to which it relates. The main task of this work is the comparison of statistical methods and analysis of tax reforms in terms of tax administration and complexity of tax administration in member countries of the Organisation for Economic Cooperation and Development. The conclusion is based on the results confirmed or refuted the hypothesis of the development cost of the tax administration and rate of the application and use of information technology.
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Comparison of employee benefits from the tax perspective
Pabianová, Eva ; Říhová, Lucie (advisor) ; Vančurová, Alena (referee)
This bachelor thesis deals with tax advantage of the most provided employee benefits and is divided into four parts. The first chapter defines the term employee benefits, their importance and potential breakdown. The second chapter deals with the basic tax aspects of employee benefits. The third chapter shows which benefits are most often provided in the Czech Republic and assess their relationship to income tax, value added tax and social insurance and health insurance. The fourth chapter outlines a proposal for tax reform in 2013 and its possible impact on benefits. To identify the most favourable benefits are generally used scientific methods such as correlation analysis.
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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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Flat Tax Slated to Czech Republic
KUBEŠOVÁ, Věra
Introductory part of my thesis is aimed to describe the flat tax theory, its functioning and basic ideas of its presence as was described at the most elementary level by Robert Hall and Alvin Rabushka, American economists from Stanford{\crq}s University. I further describe reasons of the flat tax implementation in Slovakian environment because we used to share same cultural, political and economic history with this state. In the following passage of my thesis I analyzed a participation of particular taxes on Czech Republic{\crq}s public revenue budget. Next I defined the flat tax concepts including its rates introduced by the leading political parties of Czech Republic. I worked on a predictability of the tax revenue development when the flat tax is effective, while applied to model families. In the final capture I described the possible flat tax implementation impact on public budgets deficit financing in Czech Republic.
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The tax system in accounting with a view of income tax
BRUSOVÁ, Lenka
The subject of this Diploma thesis is Tax system in accounting with a view of income tax. Tendency of work is compare income tax of individual and income tax of corporation in the Czech Republic. Effect is find out whether is for businessman from tax aspekt preferable exit individual or corporation. Differences are confront between income tax of individual and income tax of corporation in a year 2007 as well as impact of tax reform effective from 1. 1. 2008 at income taxes. For Berger resolution are into account also health and social insurance.
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Financial instruments - The comparison between leasing and credit
MARTINS, Štěpánka
The main objective of these graduation theses is to compare two most common way of external sources of financing of an investment, leasing and bank loan. Real case of an company is trying to find out, how an amendment of the tax act influences individual source of financing and furthermore, if the generality saying that leasing is a advantage to loan is still valid.
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