|
| |
|
|
Comparative Analysis of the Corporate Income Tax Base in the Visegrag Four Countries
Klossová, Šárka ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The diploma thesis deals with the tax system in the Visegrad Four countries, specifically with the determination of the corporate income tax base and their comparative analysis. The thesis provides characteristic of items involving the corporate income tax base in Hungary, Poland and the Slovak Republic. Subsequently, these items are compared, and the comparison also includes determination of the corporate income tax base in the Czech Republic. Further, the thesis also analyzes the impact of legislative regulations of the corporate income tax base on the tax base width, the effective tax rates and the tax revenue in these countries.
|
|
|
Tax revenues of municipalities in times of economic crisis
Konvička, Michal ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The thesis looks at tax income development in selected municipalities during economic crisis, that started at the and of 2008. The selected municipalities are Karlova Studánka, Dobrá and cities Bílovec and Opava. The thesis takes into account proposed changes in tax assignment, which have not yet been approved by parliament. The proposed change is expected to increase income of municipalities from shared taxes. The first two chapters contain general description of municipality financing and development of tax assignment since the formation of czech tax system. Third chapter focuses on the impact of the financial crisis on the local and regional governments of European countries. Fourth chapter contains analysis of local and property taxes development in selected municipalities focused on crisis years. Last chapter provides a calculation of tax income from shared taxes for selected municipalities according to proposed model of tax assignment.
|
|
|
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.
|
|
|
Tax aspects of restructuring proceses with the group
Trnka, Michal ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of the thesis is, on one hand, to analyze various options of the group restructuring from the perspective of the Czech tax and accounting legislation and, on the other hand, to summarize the most important accounting and tax aspects arising from the Czech legislation. A partial aim is especially suggest the possibility of using a particular type of transformation in specific cases which should lead to an optimal tax regime. The thesis is mainly focused on the Czech legislation and on relevant European Union Directive.
|
|
|
Tax revenues of municipalities in time of economic crisis
Mácová, Lucie ; Sedmihradská, Lucie (advisor) ; Dugová, Alena (referee)
The diploma thesis is concerned with influence of current economic crisis on tax revenues of municipalities. The main goal of thesis is to analyze this crisis influence on tax revenues of municipalities in the Czech Republic and especial in two chosen municipalities. In the first part the revenues of municipalities are described, in the second part the analysis of impact of the crisis to Czech region and municipalities follows. The third chapter is about two chosen municipalities and it analyzes their tax revenues between 2008 and 2010. The last part analyzes the cash performance in two chosen municipalities in 2008 and 2009. I found out that tax revenues of Czech municipalities decreased in 2009 by 11,6%, it is 17,8 billion Czech Crowns. In 2010 total tax revenues increased by 4,6%. In Bechyně we can see the similar situation as in the Czech Republic. Tax revenues decreased by 13% in 2009, they increased then by only 3% in 2010. In Sudoměřice u Bechyně there is the situation surprisingly different. In 2009 tax revenues decreased only by 5,5%. In 2010 they increased by 12%. Two chosen municipalities overcame the crisis well, they did not have any existential problems and they were able to manage the bad economic situation and covered it from their resources.
|
|
|
Application of the coefficients for Property Tax
Brožová, Tereza ; Sedmihradská, Lucie (advisor) ; Dugová, Alena (referee)
For single territorial units and their economy, is very important size of their incomes. There are lot of taxes, whose value can't be affected by communities, but there is also a tax, which can be affected by them a lot. Mainly from 2009. It is a Property Tax. Community's budget incomes from this tax can be several times higher, especially because of introduction of local coefficient. Main goal of this work is analysis, to find out if use of singe types of coefficients from Property Tax is affected by number of inhabitants in community, size of community and administrative competence of these territorial units. In theoretical part, there is section about demarcation of community's budget incomes and their description. Next there is an introduction of Property Tax and three types of coefficients, who are affecting its amount. In practical part, there is an analysis of correction factor 1,5 and local coefficient from selected view.
|
|
|
The tax system in Greece in 2009 and its amendments in 2010
Jandová, Ivana ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of this work is to describe the tax system of Greece, focusing on the 2009 and its subsequent amendments in the 2010, which were caused by financial, economic crisis and the threat of national bankruptcy. To obtain information about the tax system in 2009 descriptive method is used, supplemented by a comparison of changes occurring in 2010. Greece was forced to reform the tax system, to gain a higher tax revenues that would be used to dampen the economic and financial crisis. However, the country has a problem to enforce tax policy and reducing government spending, as it meets resistance from residents. Another problem that faces the Hellenic Republic is a poor payment morale of taxpayers and the associated tax evasion. The work is based primarily on translations of English texts.
|
|
| |
|
|
Analýza vybraných okruhů činnosti daňové správy ČR
Ryšavá, Šárka ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of this bachelor thesis "Analysis of selected areas of tax administration of the Czech republic" is a descriptive and quantitative analysis of tax administration, its participants and introduction to the upcoming modernization of tax administration. The work is divided into three chapters, the first deals with the participants in the tax proceedings. The second chapter is focused on tax administration. The last chapter summarizes the active steps of modernization and the steps which are currently being prepared.
|
guest ::
