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Use of Fuzzy Logic in Investment Risk Evaluation
Hřebíčková, Jana ; Pekárek, Jan (referee) ; Dostál, Petr (advisor)
This master thesis is dealing with development and application of a model that employs fuzzy logic. The model is used to support a decision of a selected Czech company that plans to invest abroad and establish a subsidiary. Selected indicators determine an investment risk in all countries considered for the investment. The model was implemented in parallel in two systems: MS Excel and MATLAB®.
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Tax Burden on the Agricultural Company
KOUBOVÁ, Pavla
This bachelor thesis is mainly focused on corporate tax, property tax, vehicle excise duty, value added tax and excise tax on mineral oils of an agriculture company. One more of the issue is the application of the tax refund on mineral oils used for agricultural primary production. The methodology of calculation of individual taxes is described. Individual amounts of taxes are analysed and compared. The comparison of the individual amounts of taxes and the subsequent assessment shows whether the individual amounts of tax are the same or change over the time. The data from the period 2016-2018 are used for the analysis. The conclusion consists in assessment of the total tax burden of the company, the approximated change for the following period.
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Corporate Tax Competition: A Meta-Analysis
Labíková, Nikol ; Polák, Petr (advisor) ; Schneider, Ondřej (referee)
This thesis provides the first meta-analysis investigating the effect of corporate tax competition among states, with special focus on the effect of the corporate tax rate change in competing country on the corporate tax rate in the home country. It examines 523 estimates from 20 published studies and working papers. Results of the meta-analysis show an evidence of substantial publication selectivity: researchers tend to discard negative and insignificant estimates, which overvalues the estimated effect size. Conducted precision effect test failed to find the evidence for the existence of a genuine effect of corporate tax competition. Empirical analysis shows that differences in the measurement of statutory and effective tax rate matter, thus the analysis was conducted on two separate sub-samples. Meta-regression analysis have found significant impact of variables related to publication bias for both sub-samples. Next to it, the results provide an evidence of significant influence of politically orientated controls, especially of the variable controlling whether or not there were elections in the particular year and state in case when the corporate tax rate changed. Powered by TCPDF (www.tcpdf.org)
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The impact of the economic crisis on the difference between the effective and statutory tax rate in the Czech Republic
Zavadilová, Dominika ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
The diploma thesis on topic The impact of the economic crisis on the difference between the effective and statutory tax rate in the Czech Republic deals with the issue above the nominal and effective tax rates on corporate income during the economic crisis, specifically between years 2006 and 2015. The thesis deals with the causes of these differences between rates during each year of the crisis, and there is also comparison among the Czech Republic and European Union countries. First the work mentioned problems related to the last economic crisis, not only globally but also in terms of the Czech Republic. The following is a basic characteristic of the tax on corporate income, the share of total taxes over the years and the most important changes in the Law on Income Tax in the Czech Republic in individual years. In conclusion there is displayed the development of implicit and statutory tax rates and an analysis of the differences between these two rates.
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Comparison of the corporation tax base in selected OECD countries
Dzhalavyan, Arutyun ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The main aim of my thesis is to compare the legislative regulation of corporate taxation in selected OECD member states with a focus on the tax base. The partial aim of my work is to determine the impact of BEPS actions on corporate taxation not only as a whole, but also within selected countries. This thesis is focused on Great Britain, Belgium and Spain. The first part of this thesis introduces us the relevant concepts, the subsequent chapter focuses on the BEPS initiative and in the last part of the thesis deals with the legislative regulation of the corporate taxation in the selected countries and their comparison.
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Development of corporate tax collection in the Czech Republic
Novotná, Veronika ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The main aim of thesis is to analyse the development of the collection of tax on corporate income in the Czech Republic between years 2006 and 2014. The partial aim of my work is to analyse the evolution of use of deductions and tax reliefs in the Czech Republic for the mentioned period. The theoretical part of my work will focus on the description of the corporate income tax, description of deduction, and description of deductions which Czech legislation allows. In Chapter 1.4 is description of tax relief. Practical part of my work contains an analysis how dependent tax revenues from corporate income tax rate, gross value added or gross domestic product. In Chapter 2.2 is tested if gross added value or gross domestic product affects the application of deductions, which are divided into different groups - in sum, type of legal form or NACE. In Chapter 2.3 is a similar analysis for tax relief.
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