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Taxation of income from dependent services in Norway and in Czech republic
Chadraba, Filip ; Sedmihradská, Lucie (advisor) ; Martínková, Lenka (referee)
The reason for making this bachelor thesis for me was interest in finding out in which of the selected countries employees bear more of a tax burden, thus in what country employees have a higher disposable income. I have set an aim to describe theoretically the taxation of income from dependent service in the Norwegian tax system after reform in 2016. Special attention is also dedicated to rights of citizens of the European Economic Area who work in the Kingdom of Norway. Source of information was especially the Norwegian Tax Administration website. In the practical part I have focused on comparing the average tax burden according to OECD methodology in both countries in the current year 2016. The actual calculated results of average tax burden were in addition compared with the average tax burden which were published by the OECD in book called Taxing Wages 2015. Examples also serve as a demonstration of the algorithm for calculating tax in the Czech Republic and the Kingdom of Norway. Calculated results showed that employees, except for one type of household, pay more to the public budget in the Kingdom of Norway than in the Czech Republic. The tax burden of households is significantly affected by child benefit. Households with children have lower average tax burden. Personal income taxes are constructed in each country quite differently. On one hand the Czech tax system prefers tax credits, on the other hand the Norwegian tax system, where is huge redistribution of wealth, prefers deductions.
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Administration costs of Environmental Taxes
Fröhlichová, Magdalena ; Martínková, Lenka (advisor) ; Vítek, Leoš (referee)
This diploma thesis aims to investigate an administrative costs of Environmental Taxes in the Czech Republic between 2013 and 2015. A value of administrative cost has been monitored for individual customs authorities. By using an indicator of the relative administrative cost thesis also assesses an overall effectiveness of Environmental taxes from perspective of tax entity and tax administrator. The main finding from this analysis shows that administration costs of Environmental Taxes in the Czech Republic were lower and administration of these taxes was more effective than administration of Environmental Taxes in Slovakia. However in comparison with Excise Taxes in the Czech Republic the administration cost of Environmental Taxes in the Czech Republic were higher and administration of these taxes was less effective. Overall the administration of Environmental Taxes in the Czech Republic could have been considered as effective in reviewed period.
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Migrace v České a Slovenské republice
Klimo, Branislav ; Tepperová, Jana (advisor) ; Martínková, Lenka (referee)
The diploma thesis describes migration and migration policy development of the Czech and Slovak republic, as well as theoretical studies dealing with migration effects on the labour market and on public finance of the migrants' destination countries. The core of the diploma thesis is an analysis of the relationship between macroeconomic indicators of the analysed countries and their migration flows, analysed by the regression analysis. The regression analysis is followed by a specific quantification of a potential impact of migration flows increase on public finance of the analysed countries. The main contribution of this diploma thesis is that it points out the connection between fiscal policy, migration flows and public finance of analysed countries. The main data sources are the OECD (2014) and EUROSTAT (2014) database and the analysed period is the year 1998 to 2012. I have come to the conclusion that there is a linear relationship between the increase of the selected macroeconomic indicators and migration flows of the analysed countries in case of the Czech and Slovak republic. This increase has negative or positive impact on their public finance, depending on type of increased macroeconomic indicator.
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