National Repository of Grey Literature 112 records found  previous11 - 20nextend  jump to record: Search took 0.00 seconds. 
The development of property taxation in the Czech Republic
Krylová, Kateřina ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The thesis analyses the progression of property tax income during 2009 to 2015 in the chosen cities in the Czech Republic. The property taxes are divided into the tax on land and the tax on the buildings. I have chosen for my analysis some cities in the Pardubice region: Litomyšl, Lanškroun, Moravská Třebová, Vysoké Mýto, Ústí nad Orlicí and Česká Třebová. The partial aim of the work is to analyse the enforcement of the coefficients in the cities, with the impact of tax income, then to calculate the increase of income with applied coefficients.
Tax Systems of Countries of the Former British India
Pyciaková, Tereza ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
India, Pakistan and Bangladesh, today the three independent states, were once part of one of the colonies of Great Britain. This thesis briefly describes the former colonial taxation and then concentrates on the tax systems in these developing countries. Then the tax systems are compared. It is assessed how systems are doing in the current conditions of globalization and whether the features of its tax systems confirm typical features for developing countries.
Motor vehicle taxation in the EU
Trifončovski, Stanislav ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The aim of this thesis is to describe the motor vehicle taxation in the Member States of the European Union. The thesis is divided into three sub- chapters. The first chapter describes the historical development of the laws of the Member States of the European Union in the field of vehicle taxation. This chapter also describes types of charges, which may be subject to motor vehicles. This chapter ends with the introduction of EURO emission standards and their impact on motor vehicle taxation. The second chapter is devoted to the collection of road tax in the Czech Republic and its beneficiaries, the State Transport Infrastructure Fund. The third chapter discusses the issue of motor vehicle taxation in individual member countries of the European Union, including specific taxes in individual states, their structures and their revenues.
The taxation of the use of motor vehicles in the Czech Republic and Germany
Novák, Ondřej ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
Bachelor work analyzes issue of taxation of motor vehicles in the Czech Republic and Germany. Subsequently these different approaches to tax structure are compared. Attention is paid to ecological aspects of taxation and specific impacts on vehicle operators. The theoretical part describes the construction of motor vehicle taxation and introduces terminology occurring in the mentioned tax systems. The practical part deals with the impact of taxation on the car fleet in the individual countries and on users of motor vehicles. In the Czech Republic these findings are evaluated and possible changes are suggested.
Development of revenues from corporate income tax in the Czech Republic
Schinerová, Veronika ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The diploma thesis aims to analyze the development of tax collections of corporate income tax in the Czech Republic in the years 2005 - 2013. The theoretical part of thesis in the first chapter pays particular attention to the basic concepts of the Czech tax system, where is analyzed the structure of corporate income tax, tax mix or Czech tax quota. The second and third chapter summarizes the most important reforms and development of the collection of corporate income tax between 2005 and 2013, and particularly factors that affect this tax. The practical part of thesis is divided into three analyzes, the first of which analyzes the total income of CIT and it dependence on selected variables, which are e.g. GDP, deductions from the tax base or corporate tax rate. The second part examines the admitted amount of tax in the tax returns by individual economic sectors and the admitted amount of CIT is analyzed according to different types of taxpayers in the last part of thesis.
Development of corporate tax collection in the Czech Republic
Dragomirecký, Erik ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The diploma thesis is aimed at analysis of corporate income tax, often discussed part of a tax system, which has lately been also subject of a tax competition. The primary objective of this work is analysis of collection of corporate income tax in the Czech Republic, according to taxpayers, and different economic sectors NACE. The secondary objective is analysis of tax deduction, especially donations, spending on research and development, and tax credit. The applied methods are analysis, comparison; out of the mathematical and statistical methods regression analysis is used. The analysis is done on years from 2005 to 2013.
Taxation of mineral resources extraction
Císařová, Iva ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
The aim of this thesis is to analyze reasons for specific taxation of the mineral resources extraction, to present what kind of taxes can be applied for such purposes and to compare them by calculating the tax liability of hypothetical company located in representative provinces of Canada. This calculation proved that when mix of taxes is applied, where part of the income is taxed by corporate income tax and on the other part of income extraction tax is levied by using royalties, the same government revenue can be reached as when linear tax rate is applied as an extraction tax. However, royalties also bring other advantages, e.g. the simplicity of administering extraction taxes or low demands in calculating the tax liability for extractive companies.
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.
Comparative Study of Tax systems of Ireland and Great Britain.
Brdková, Kristýna ; Maaytová, Alena (advisor) ; Láchová, Lenka (referee)
The aim of this thesis is to analyse tax system of Ireland and Great Britain and derive recommendations for the Czech tax system in income tax, value added tax and taxes on immovable property. First two chapters characterize the current tax system of Ireland and Great Britain. The third chapter deals with the comparison of selected macroeconomic indicators relating to taxation. The fourth chapter is the comparison of the Irish and British income tax, value added tax and property tax and on the basis of this comparison are drawn recommendations for Czech tax system.
Character of Corporate taxes in tax mixes of EU Member States
Janoutová, Alena ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This Bachelor's thesis deals with the theme of corporate taxes in a tax mix in Member states of the European union between the years 1995-2014. The goal of my Bachelor's thesis is a comparison the Czech Republic versus EU with respect to the role of corporate taxes in a tax system. Main sources of my Bachelor's thesis were annual reports of the European Commission.

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