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Firms and Tax Havens: Evidence from the Czech Republic
Burianová, Markéta ; Janský, Petr (advisor) ; Paulus, Michal (referee)
The aim of this thesis is to provide a description of the phenomenon of tax havens in relation to the Czech Republic. The thesis begins with description of theoretical background of the problem. It provides definition, characteristics, and an overview of main uses of tax havens by Czech firms. This part is followed by analysis of Czech firms controlled from tax havens in order to determine what type of firms is most often leaving the Czech Republic. The analysis showed the largest interest from limited liability companies and companies operating in real estate. The next part of the thesis presents an estimate of tax loss arising from tax haven activities of Czech subjects. It is the first estimate of this kind for the Czech Republic. The resulting tax loss is estimated to be 21 billion CZK per year, which equals to approximately 10% of annual tax revenue from corporate and personal income tax. The thesis is concluded with an overview of counter-measures that are taken worldwide and in the Czech Republic as means of combating the rising phenomenon of tax havens.
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Firms and Tax Havens: Evidence from the Czech Republic
Burianová, Markéta ; Janský, Petr (advisor) ; Paulus, Michal (referee)
The aim of this thesis is to provide a description of the phenomenon of tax havens in relation to the Czech Republic. The thesis begins with description of theoretical background of the problem. It provides definition, characteristics, and an overview of main uses of tax havens by Czech firms. This part is followed by analysis of Czech firms controlled from tax havens in order to determine what type of firms is most often leaving the Czech Republic. The analysis showed the largest interest from limited liability companies and companies operating in real estate. The next part of the thesis presents an estimate of tax loss arising from tax haven activities of Czech subjects. It is the first estimate of this kind for the Czech Republic. The resulting tax loss is estimated to be 21 billion CZK per year, which equals to approximately 10% of annual tax revenue from corporate and personal income tax. The thesis is concluded with an overview of counter-measures that are taken worldwide and in the Czech Republic as means of combating the rising phenomenon of tax havens.
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Optimal Alcohol Taxation in the Czech Republic according to the Laffer Curve Theory
Šebestová, Tereza ; Janíčko, Martin (advisor) ; Slaný, Martin (referee)
This bachelor thesis examines the relationship of excise duties on spirits and beer and its revenues in the Czech Republic from 1994 to 2014 according to the Laffer Curve theory and tries to find the optimal tax point using the regression analysis. Optimal taxation is defined in order to be revenue-maximising. According to this requirement I defined the optimal taxation on spirits at the rate 17 035 CZK/hl/pure alcohol and the optimal taxation on beer at the rate cca 27/CZK/degree Plato. Both of these rates lie on the left side of the current taxation and therefore I claim that the tax burden is too high and its decline would brings the state higher revenues.
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Tax policy in the Czech Republic
Dušek, Tomáš ; Finardi, Savina (advisor) ; Vítek, Leoš (referee)
This thesis deals with the tax policy of the Czech Republic in 2008-2013 . The main goal is to evaluate the changes caused by the development of tax policy and the impact of tax reforms in the selected period. The first part describes the tax and its functions for understanding of its meaning. The second part is devoted to the description of the tax policy and analysis of tax reforms that influenced the selected period.
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Czech VAT Gap Estimation
Kaňka, Stanislav ; Moravec, Lukáš (advisor) ; Jiří, Jiří (referee)
The Diploma Thesis deals with estimation Value-Added Tax (VAT) Gap in the Czech Republic during 2009-2014.
In the first part of the thesis, the notion of Value-Added Tax Gap and their related notions are defined on the basis of specialized literature and available Internet sources and basic methods of its estimations are presented. In this part are also presented available Value-Added Tax Gap estimations for Czech Republic.
In the second part of the thesis, Czech Value-Added Tax Gap is measured using three methods presented in theoretical part. In this part is also shown the exact procedure for possible replication of estimation and also shown comparison between available estimations for Czech Republic.
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Potential tax revenue from legalizing the sale of marijuana in Czech Republic
Kadleček, Martin ; Štípek, Vladimír (advisor) ; Hájek, Jan (referee)
Thesis deals with the estimate of potential tax revenue from legalizing the sale of marijuana in the Czech Republic. The theoretical part describes the legalization process in the Netherlands, Uruguay, Colorado, Washington and the Czech Republic, and presents the theoretical approaches to the estimation of tax revenue and the form of the marijuana market. The practical part analyzes the marijuana market from the demand side based on statistical data and on the supply side based on two research methods. The first method uses a questionnaire survey of 42 growers of marijuana to achieve an estimate of the average annual cost of producing one gram of marijuana in the amount of CZK 53.33 / g. The second method gives these costs in the amount of CZK 0.0525 / g by comparison with the tobacco market in the US. While the second method is evaluated as unusable for marketing in the Czech Republic, the first method is also used to estimate the potential tax revenue in two specific situations. The first situation is calculated at the rate of excise duty of 27% + CZK 1.896 / g. There is the potential tax revenue is estimated in the range of 2.48 to 4.41 billion CZK. The second situation is calculated at the rate of excise duty in the amount of CZK 77.07 / g. There is the potential tax revenue is estimated in the range of 2.89 to 5.9 billion CZK.
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Determinants of tax revenue in OECD countries over the period 1999-2013
Tran, Tung Thanh ; Komrska, Martin (advisor) ; Chytil, Zdeněk (referee)
This bachelor thesis analyses impact of selected factors (economic, institutional and social-demographic) on tax revenue in 27 OECD countries. Four econometric models were estimated, based on panel data from the period 1999 to 2013. Analysed determinants of dependent variable are GDP per capita, shadow economy, openness to trade, civil liberties, corruption, population density and agriculture share in GDP. Results show that GDP per capita, as an indicator of the overall level of economic development, and even shadow economy have significantly positive effect on tax revenue. It was also found that agriculture share in GDP, corruption and quite surprisingly against my assumption civil liberties are negatively correlated with tax revenue.
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Analysis of factors affecting tax revenues
Veselý, David ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This diploma thesis is focused on analysis of factors affecting tax revenues in the Czech Republic. The theoretical part is dedicated to dividing taxes according to the type, discusses their functions and their principles, as well. After that the summary of previous investigations of factors with potencial effects to tax revenues is presented. The practical part begins with comparation of tax quota and its structure between the Czech Republic and selected European Union member countries. The main part is represented by the correlation and regression analysis of selected factors. As the result of this analysis the evaluation of their real effect is done.
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Taxes on consuption in the EU and South America
Švecová, Klára ; Kubátová, Květa (advisor) ; Čuříková, Hana (referee)
The content of this diploma thesis is the analysis of the systems of consumption taxes in the European Union and in South America. The main aim of this thesis is to test the hypothesis that the proportion of consumption taxes in the total tax revenue is higher in the less developed countries - specifically in South America, than in the European Union member states. The hypothesis is verified by the comparison of the structure of the total tax revenues and consumption taxes in the EU and in South America. The thesis describes the consumption taxes and the harmonisation of it in both areas and the ways of combating tax evasion used in these two areas.
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Daň z nemovitých věcí v daňových soustavách České republiky a vybraných zemí Evropské unie
Kutlák, Ondřej
Kutlák, O. Real property tax in the tax systems of the Czech Republic and selected countries of the European Union. Bachelor thesis. Brno: Mendel University, 2015. This bachelor thesis deals with the description, analysis, and comparison of the real property tax in the Czech Republic and selected countries of the European Union as well as with the determination of the tax base in the unit form and in the "ad valorem" form. Great Britain and Ireland are the selected countries. This work also focuses on the revenue of recurrent taxes on immovable property in observed countries followed by the illustration of tax burden. The end of the work includes recommendations for the regulation of the real property tax in the Czech Republic.
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