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Taxation of Legal Forms of Business in the Czech Republic
Bobková, Michaela ; Mertová, Šárka (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on the taxation of individual legal forms of business in the Czech Republic. There are some changes in tax legislation that may affect the taxation period in 2017 presented in the thesis. The theoretical starting points of the thesis are applied to a practical example, which deals with the choice of suitable legal forms of business in terms of optimizing the tax burden.
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Taxation of Legal Forms of Business in the Czech Republic
Bobková, Michaela ; Mertová, Šárka (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on the taxation of individual legal forms of business in the Czech Republic. There are some changes in tax legislation that may affect the taxation period in 2017 presented in the thesis. The theoretical starting points of the thesis are applied to a practical example, which deals with the choice of suitable legal forms of business in terms of optimizing the tax burden.
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Tax Changes, Economic and Election Cycle
NOVÁKOVÁ, Lucie
This thesis is focused on the tax changes in the Czech Republic. It examines the taxes' influence during the election period. The thesis starting with Tax Theory and Theory of Public Choice. The general government establishes the taxes; however, there are special-interest groups and bureaucracy, which enforce their interest. The government changes the tax rates to prevent cyclical fluctuations in the economy. The opportunistic theory says that politicians encourage measures that represents the Median Voter in order to be re-elected. The ideological theory says that there is a difference between leftist and rightist parties. These theories are investigated under the conditions of the Czech Republic in 1995 and 2016. The thesis is focused on changes of the revenue side of the state budget. The data are used and are available on the website of the Czech Statistical Office, Finanční správa ČR, AMECO and Revenue Statistics of OECD. To demonstrate of political budget cycle is used the Least Squares Method. The explained variable is tax quota and the revenues of individual taxes. The explanatory variables are: election year, year after election and the reign of the leftist party, which is called Česká sociálně demo-kratická strana (ČSSD). The next explanatory variables are enter of the Czech Republic to European Union and the debt of state budget. The result is to prove the existence of the ideological concept of political-budget cycle in the Czech Republic.
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Taxation during the financial crisis in the Czech Republic in terms of fiscal policy
Lukschanderlová, Simona ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
The diploma thesis deals with changes in the system of taxation in the Czech Republic, 2008 -- 2013. The aim of the thesis is to analyze particular changes in the system of taxation in each year and determine what form of fiscal policy was applied and whether it was in accordance with tax theory. The examined taxes are: personal and corporate income tax, social security contributions, health insurance, value added tax and excise duties. The first part of the thesis deals with causes and consequences of the financial crisis that began in 2008. The second part of the thesis deals with fiscal policy theory and its measures. The third part of the thesis is an analysis anti-crisis measures applied throughout the European Union during the financial crisis. The fourth part analyzes the changes in the system of taxation in the Czech Republic, 2008 -- 2013.
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