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An analysis of effective tax reforms for developing economies in the past 20 years to increase tax system efficiency : A case for Zimbabwe
Mwanza, Tapiwa Allen
The tax system and its efficiency it’s still a further pertinent topic for discussion. Sound tax reforms are critical to creating a stable macroeconomic environment, growing the economy, attracting investments, creating employment, and fostering poverty reduction. The aim of this paper is to analyze and evaluate tax reforms used throughout the period from the year 2000 to 2020 and give future recommendations for developing efficient tax systems for the Zimbabwean economy. The study employed regression analysis and assumed that tax as a percentage of gross domestic product was being influenced or explained by inflation rate, corruption index, government debt as a percentage of gross domestic product, unemployment rate, and personal income tax. The study found out that the inflation rate and corruption index have a positive effect to tax revenues, while government debt as a percentage of gross domestic product unemployment rate, and the personal income tax affected tax revenues negatively. The dependent variable was explained by the independent variables at 98 %. Empirical evidence from this study also revealed that unemployment rate influenced the tax revenues the most compared to the other independent variables. The paper also looked at some of the issues in tax collection in Zimbabwe such as shadow economies, tax evasion, tax avoidance, corruption, tax morale, foreign direct investments, government budget deficit to GDP ratio, and trade openness.
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Comparison of excise duty on tobacco products in the Czech Republic and the EU
JÍLKOVÁ, Petra
This thesis is concerned with a comparison of excise duty on tobacco products in the Czech Republic and the member countries of the European Union. Its aim is to find groups of countries with similar indicators, to explore the similarities between these countries and to try to identify the possible effects that may cause differences. The thesis is divided into two parts. The theoretical part is focused on the characteristics of excise duties and primarily on excise duty on tobacco products. It deals with European Commission directives and minimum excise rates. The practical part deals with selected indicators related to excise duty on tobacco products. These indicators are excise duty on tobacco products as percentage of GDP and percentage of total taxation, specific excise per 1 000 cigarettes as percentage of WAP and excise yield in EUR per 1 000 cigarettes of the WAP. The last indicator is cigarettes consumption per capita, which is not included in the analysis. Data is processed by cluster analysis for the years 2003 and 2014 in computer software STATISTICA 12. The task of cluster analysis is to find groups of countries which are similar. The results of cluster analysis are described in the next chapters. The differences of the individual clusters and the possible influences that these differences may have caused are also described in the last chapters.
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Comparison of the real estate tax in the Czech republic and Germany
Hatyláková, Lenka ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The bachelor's thesis is focused on a description and comparison of the real estate tax in some selected countries of the European Union and on analysis of a position of this tax in municipal budgets. Countries, that I have chosen for my work are Czech republic and Germany. At first there are described differences among specific and ad valorem tax base and differences among individual constructional tax elements of the real estate tax in both of the chosen countries. By using several graphs and tables are also compared the tax revenues generated at both of the state budgets, as well as a part of the municipal budgets. There is also a practical demonstration of a position of the real estate tax in the total revenues of the selected cities. The conclusion is then captured by calculating an amount of the real estate tax on a model immovable property and subsequent comparison of this amount between the selected municipalities.
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Implicit taxation of consumption in European Union member states
Milostná, Martina ; Kubátová, Květa (advisor) ; Kučera, Jonáš (referee)
The diploma thesis deals with analyzing of tax burden on consumption in European Union member states. The goal of hypothesis testing was to decide whether the tax burden on consumption in European countries is in convergence or not. The method used in the thesis is the test equivalence of two mean values (t-test). The work begins with the consumption taxes and their harmonization. Next two parts are focused on indicators of consumption tax revenues and implicit tax rates. Tax burden on cigarettes is analyzed in the last chapter. Statistical hypothesis are tested in practically oriented chapters. Differences in consumption taxation between groups of new and old member states in European Union are evaluated by the tests. Differences are tested also in each group between the years 1995 and 2011. Statistically significant difference wasn't found in most cases in the thesis. Tests approved that consumption taxation in the European Union is not in convergence.
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Spotřební daň z piva v České republice a ve vybraných zemích EU
Lisický, Adam
Bachelor thesis is focused on the system of excise duty on beer in Czech Republic and selected EU countries. The theoretical part dedicates largely theoretical assumptions needed for an orientation and comparisons between countries. Here are given general information about harmonization of the relevant excise and also the relevant statutory regulation in each country. In the practical part of the thesis deals with the comparison of different systems and rates of excise duty on beer, when the comparison has to decide about their effectiveness. Furthermore, the practical part also focused at determining the real tax burden on consumers and assessing the level of dependence between the amount of excise duty rates and average beer prices.
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