|
|
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.
|
|
|
Taxation of corporates in the Czech Republic and Austria
Anděrová, Veronika ; Finardi, Savina (advisor) ; Kábelová, Lucie (referee)
This bachelor thesis aims to determine and compare the tax burden of corporates in terms of tax on corporate profits in the Czech Republic and Austria. It consists of two parts. The first one is focused on introduction of the corporate tax structure in both countries. The second part compares the tax burden using real and fictitious indicators. The analysis of all obtained values shows that Austria is subject of higher corporate tax burden. Despite that, for some companies, other aspects, such as the possibility of group taxation in Austria, may be relevant.
|
|
|
Development of the differences between the implicit and the nominal corporate tax rate in the Czech Republic
Barešová, Eliška ; Kubátová, Květa (advisor) ; Čuříková, Hana (referee)
The thesis entitled Development of the differences between the implicit and the nominal corporate tax rate in the Czech Republic deals with the amount of the implicit and nominal corporate tax rate, particularly the issue of the difference between the amounts of these rates. Examination of the rates follows the description of the characteristics of corporate income tax, the analysis of the advantages and disadvantages of this tax and its share of the total taxation . Furthermore, the thesis analyzed the method of calculating the effective tax rates and implicit tax rates on capital and corporate income. For comparison the thesis includes the analysis of the evolution of nominal and implicit tax rates on corporate income in the European Union and in the Czech Republic . For the final analysis, it is essential that the thesis presented as individual changes in the law on income tax since its introduction into the Czech legal system since 1993 to the present. Only with knowledge of legislative changes, it is possible to determine the relationship between nominal and implicit tax rate on corporate income, which deals with the thesis in the final analysis.
|
guest ::
