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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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The objectives and results of the reform of public finances in the Czech republic 2007 - 2010 in the tax area
Zadáková, Klára ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
The aim of this thesis is to evaluate the objectives of reform of public finances in the years 2007 - 2010, mainly in the tax area. The main objective of the reform was to reduce the public deficit, reducing government debt and the administrative costs associated with collecting the tax due on the taxpayer and the state. The most significant changes were applied in the context of tax on personal income tax so that devote the greatest attention. In the context of public finance reform changes in the tax system are also applied. This is a new law on income tax, new tax rules and creating a single collection point. All these modifications have lead to the simplification of legislation and tax administration and thereby reducing administrative costs. In the evaluation, I compared the determined objectives and actual results and concluded that the objectives were not fulfilled. On the other hand, it must be stressed that the objectives of the reform were and are largely influenced by the impact of economic crisis and an unstable political environment.
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Impact of the tax reform from years 2003-2006 on taxpayers
Smialková, Monika ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
This bachelor thesis deals with impact of the tax reform from years 2003 -- 2006 on taxpayers. Emphasis is placed on work taxation and so on employees. The thesis is divided into four parts. First chapter represents the view of this period -- reason for, process of fulfilment, changes in taxes etc. Second chapter helped me to sketch out basic information about indicators of effective taxation (theoretical part). In the third and the central part of the work I used knowledge got from theoretical preparing and using the chosen indicator (ETRL) I counted the numbers for years 2003 and 2006. The base for calculation was the level of average wages in a given time and so the percentage level (33 %, 50 %, 67 %, 100 % a 150 %). In the final part I made some views to future, i.e. reforms for period 2007 to 2010.
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The tax reform in Slovakia
Kozejová, Petra ; Klazar, Stanislav (advisor) ; Teklý, Lukáš (referee)
The main goal of the bachelor thesis is to describe a procedure and to valorize the tax reform in Slovakia (in the Slovak Republic) that took places between years 2004 and 2006. Slovakia wanted to approach the optimal tax system which forms the elelemts of efficiency, justice, certainty and administrative simplicity and fiscal revenue. The main points of the tax reform was an introduction of a flat tax, simplification of a tax legislativ, elimination of large number of exceptions, release for assesment of the tax base and transfer the tax burden from the direct tax to the excise tax. I evaluate the effects of the tax reform in particular with the intention of the state budget and economic policy in Slovakia at the end of the bachelor thesis. I also investigate if the tax reform implemented the resolution and provided the Slovak Republic another step to the effective tax system and general development of economy.
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Current discussion about personal and corporate tax reform
Horáková, Markéta ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This work analyse the current discussions and theoretical approaches to personal and corporate taxation (not only in OECD countries). After the introduction, which is focused on theory of income taxation, follows chapters, that analyze the attitudes and issues of personal and corporate taxation. This two main chapters contain synthetic parts, whose outputs are the emerging trends in the future. The emphasis was put on OECD outcomes and recommendations.
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Tax system and tax reforms in Sweden
Tittlerová, Eliška ; Vítek, Leoš (advisor) ; Nachtigalová, Marika (referee)
The bachelor thesis deals with the actual situation of tax system in Sweden and its development. The thesis is divided into two parts. The first part deals with the actual situation, the second deals with the development. The thesis describes all relevant taxes, which constitute the Swedish tax system. The percentage of total tax revenue and the gross domestic product is also mentioned. The thesis deals with the great reform of the tax system, which took place in 1991.
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