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Economic and social aspects of the VAT rate on selected products
Valdová, Kateřina ; Klazar, Stanislav (advisor) ; Čejková, Eliška (referee)
The purpose of my Bachelor thesis is to analyse if installation of the second VAT reduced rate in the case of chosen products in Czech Republic was effective. I have examined three indexes. These indexes are administrative costs, price and amount of chosen products (gluten free food, books, baby food). The first part of my thesis is exploring administrative cost and tax incidence. The following is about description using reduces rates in Czech Republic and European Union this rates framework. Finally I have analysed evolution of administrative costs after installation of the second reduced rate was as beneficial as expected.
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Analysis of the VAT evolution in the Czech Republic
Dytrych, Ondřej ; Beneš, Jonáš (advisor) ; Kubátová, Květa (referee)
Value added tax (VAT) is an indirect tax. It is the most significant and also young consumption tax. Regarding the European Union (EU), VAT belongs to taxes with high degree of harmonization. This influence is noticeable in Czech legislation and that is why there have been a several changes after joining the EU. The aim of this thesis is to analyze the evolution of VAT in the Czech Republic (CZ) with scope to selected changes. First part will describe the basics of VAT, advantages and disadvantages and importance for the states of EU. Second part will be about construction of VAT in the Czech legislation. Third part will be aimed on detail analysis of changes accompanying the evolution of VAT in the CZ in periods 2004-2009, 2010-2015 and 2016-2017.
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Single rate of VAT - economic and social impacts
Dušková, Jana ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The aim of this thesis is to determine whether it would be appropriate to introduce a single rate of value added tax in the Czech Republic. Before the author proceeds to the analysis itself, she summarizes the legislative development of a single rate of VAT. At the same time in this part of the work, the author tries to determine the current position of the Czech Republic to the introduction of a single rate of VAT, in particular from the perspective of the Government. Data available from the statistics of family accounts were used to reach the objective of the work. The author analyzed two years: 2013 (the rate of 21 % and 15 %) and 2015 (the rate of 21 %, 15 % and 10 %). For both years is calculated how expenses would change after the potential introduction of a single rate. The research carried out allowed us to assess whether the introduction of a single rate would result in higher household expenses or savings within each group of goods and services.
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Tax Burden of Czech Households According to Different Tax Rates of Value Added Tax
Kábelová, Lucie ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The aim of this work is to develop a model, based on which it will be possible to measure the tax burden (tax effect) of Czech households. The first chapter describes the value-added tax as a tax on consumption, describes the historical development of this tax and discusses it in the context of the European Union. The second chapter presents the processing of statistical data needed for analysis between 2011 and 2012. The third chapter discusses the results of the analysis. The results are also presented graphically on the chart and tables.
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Impact of increase in VAT rates on households in the Czech Republic from 2007 to 2012
Hakl, František Marian ; Slintáková, Barbora (advisor) ; Mikušová, Pavla (referee)
Increase in the Value added tax rates in the Czech Republic from 2007 to 2012 evokes discussion about the tax impact on the tax burden of households. Nowadays, it is possible to quantify the real tax impact on households thanks to data from The Expenditures and Consumption of households included in Household Budget Survey. The aim of the bachelor thesis is to analyse the tax burden of households in the Czech Republic in the period of time from 2007 to 2012. The thesis is focused on the progress of the tax burden of households by status of head of household and the comparison between the households and tax burden of chosen consumption. The results confirm the increase in the tax burden of households in the Czech Republic from 2007 to 2012 and the dependency of the tax burden of these households on the method of quantification.
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Value added tax burden on low-income households
Lásková, Barbora ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The aim of this Bachelor thesis is to analyse the tax burden low-income households endured in comparison to the richer ones in relation to the development of value added tax rates from 2007 to 2013, both in absolute and relative terms. The first chapter focuses on the description of developments in VAT, and on setting principles for the subsequent analysis. The second chapter summarizes data from the Household consumption expenditure - National accounts and presents methodology used for the data analysis for the period 2007-2013. The third chapter analyzes the tax burden of low-income and richer households in absolute as well as relative terms and describes the structure of their expenditures and the ratio of paid VAT to their net cash income.
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Impact of flat rate VAT per capita of the Czech Republic
Hromčíková, Michaela ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
This work is concerned with analyzing the potential impact of flat rate VAT per capita of the Czech Republic. The first part focuces on defining the basic concepts of VAT including history and description of advantages and disadvantages of flat rate. The second chapter describes discussion of Government's proposal to introduction of flat rate Vat in the Czech Republic and the empirical part focuces on changes in consumption of householders in case of using flat rate VAT. This part of work processes statistical data needed for analysis in 2013 and 2016, calculation procedure and discussion of results.
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The economic effects of the VAT rate changes to the czech households
Jánková, Vendula ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The aim of this thesis is to analyze the economic effects of the VAT rate changes to the czech households. Under investigation are three VAT rate regimes including the standard VAT rate and the reduced VAT rate of 21% and 15%, the uniform VAT rate of 17,5% and the standard VAT rate and two reduced VAT rates of 21%, 15% and 10%. The first of two intermediate aims of this thesis is to assign the appropriate tax rate to divisions, groups and classes of the classification CZ-COICOP at each of the evaluated VAT rate regimes. The second intermediate aim is to evaluate impacts of different tax burden caused by different VAT rate regime to the czech households devided into deciles by their income.
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Harmonization of VAT rates in the European union
Knedlíková, Jana ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The aim of this work is to analyze the development of VAT rates, the harmonization in the EU member states and the evaluation of its success. The theoretical part of this thesis deals with the description of tax harmonization. It also introduces the methods and means of reaching objectives. The development of EU directives is analyzed in chronological order. The practical part of this thesis deals with the analysis of VAT rates in the European union. With the use of statistic methods of measurement variability it examines the possibility of harmonization. It further concludes the success or failure.
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