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Tax systems of the selected developing countries
Nováková, Kateřina ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of the thesis is to become familiar with the business environment in Guatemala and Costa Rica, especially from a tax perspective. The thesis is primarily focused on the information necessary for an investor who decides about where he put his money with the biggest cash benefit. The first part is focused on the theoretical aspects that deal with developing countries and political and economic conditions resulting from their position in the world economy. The constituent part is the theory of FDI and related development in selected countries. The goal of the second part is comparison of individual components of the tax systems in selected countries. Primarily it is focused on investor decision-making and at the same time is devoted to the description of tax policy with an effort to attract foreign investment. The whole thesis is finished by a case study, the purpose of which is an illustration of conditions in both countries in a particular investment. Based on the study, it is concluded which country is favorable for investors from a tax perspective.
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Tax policy and housing development
Kubantová, Kateřina ; Sedmihradská, Lucie (advisor) ; Dugová, Alena (referee)
This thesis deals with the impact of tax policy on new housing developments. In the first part is analysed the development of housing construction in recent years, in the next section can be found influences that could have an impact on housing development and consequently the analysis of the evolution of housing development under the influence of these aspects. The result of the analysis is the conclusion that the greatest impact on housing has a set of value added tax. Income taxes are much less important, as well as a tax on immovable property, tax on the purchase of property has negligible effect actually. These and other tax influences are less significant than the adjustment of the value added tax. An influence on the development of housing construction has also economic and demographic development. The method used in thesis is primarily correlation of the housing and the individual effects, abstraction and comparison of the impact of individual effects.
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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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Income tax in the United States of America
Dragomirecký, Erik ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of this bachelor thesis is an analysis of the United States' tax system. The main attention is concentrated on direct taxes, especially on the federal and state level, where they are collected. The thesis is aiming to give the reader a complex view of the options of the tax determination in chosen federal republic, in which each state has relatively big autonomy. There are three chosen states in this work, on which are shown distinctions in the tax system. As a whole, the tax system can be determined as very sophisticated. The mentioned data are valid for the tax year 2012 unless otherwise stated.
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Private and public expenditure on health (comparison in OECD)
Pásková, Alena ; Maaytová, Alena (advisor) ; Dugová, Alena (referee)
Thesis evaluates the situation in health expenditure of selected countries OECD. It discusses proportion between public and private health expenditure. The first part talks about health services, their identification. It discusses possibilities of financing. The second part is about health services in Czech Republic -- legal framework, financing, health care facilities, public and private expenditure on health. The third part evaluates proportion of health expenditures. There is compared private expenditure on health in selected countries OECD. This part discusses the relation between the life expectancy at birth depending on proportion of private health expenditure.
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Comparison of employment and business taxation in the Republic and in selected EU countries
Zábrodský, Jan ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
This thesis addresses the taxation of employment and entrepreneurship. Based on a comparative analysis, the author compares the taxation of individuals in selected countries of European Union including the Czech Republic. The aim of the thesis is to evaluate the differences in taxation of employed and self-employed tax payers in four tax systems (Czech Republic, Denmark, Ireland, and Germany). In the first part of the thesis, the author describes the current taxation framework of employed and self-employed tax payers. The macroeconomic comparisons are based on the most recent comprehensive data available from 2009. In order to compare the taxation on the microeconomic level, a complete calculation example is conducted for each selected state, followed by the analysis and discussion of the implications. The calculations for each state are conducted in accordance with the state's tax regulations. The results of the analysis shows that, in the Czech Republic, employees are disadvantaged compared to self-employed by higher taxations, which are not compensated by the possibility of the individualisation of the tax bases and the tax itself. Based on the results of the comparative analysis, the author suggests that specific modifications of tax regulations are required to reduce the differences in the taxation of employed and self-employed in the Czech Republic.
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Property tax in Turkey and Czech republic
Čejková, Jitka ; Sedmihradská, Lucie (advisor) ; Dugová, Alena (referee)
The thesis deals with the analysis of the tax on real estate in Turkey and the Czech Republic, the functioning of this tax and its impact to the local budgets. Proves that both systems are otherwise for the determination of the tax base and tax collection. Turkey is based on market value and the tax levied by the State. Czech Republic assessed acreage real estate and tax levied the appropriate municipality. On the basis of the questionnaires submitted by the two mayors in both countries shows that in Turkey is very limited decision-making power of municipalities and the system is built on a centralized approach. In contrast, the Czech Republic fulfils the requirements of decentralization. Finally, uses the deduction due to the level of decision-making powers in the field of drawing of funds from taxes in both countries.
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Development of personal income tax in Russia
Rusanova, Irina ; Klazar, Stanislav (advisor) ; Dugová, Alena (referee)
The main objective of this thesis is to describe the evolution of personal income tax in Russia over the past ninety years. In this work are marked by major changes in personal income tax. In writing the work was devoted attention to the legislation of the Russian Federation on the development of macroeconomic indicators of the state and the impact of political changes in Russia's tax system.
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Implicit pension tax
Vosyková, Monika ; Klazar, Stanislav (advisor) ; Dugová, Alena (referee)
This thesis deals with the evaluation system of pensions from the perspective of the implicit pension taxes. It describes the conditions for entitlement to retirement pension and its calculation. It also specifies the method of calculating the implicit pension taxes. This calculation is applied to the model examples. The results determine whether the current pension scheme motivates individuals to remain in the labor market or whether it encourages them to retire.
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