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Impacts of President Reagan´s Economic and Political Conception on the US Economy Development
Pavlov, Adam ; Šlajs, Jan (advisor) ; Bednář, Milan (referee)
The purpose of my bachelor thesis is to prove, that supply-side theory and policy conducted by Ronald Reagan during 1980´s provided good economic results, while creating conditions for healthy economic growth and helped to secure the positon of the United State of America on international political area. In the theoretical section I deal with putting the situation of United State of America in to the post-war context, which is essential for understanding the economic and political situation. Further I present the theoretical basis, which created foundation of Ronald Reagan policy. In the practical section I utilize the induction and deduction methods for analyzing empirical data, further I utilize contextual analysis in order to interpret policies conducted by Ronald Reagan.
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Development of the tax system in the Czech republic
Maxa, Marek ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The aim of this bachelor thesis is to analyse a development of the tax system in the Czech Republic since the Middle Ages to the present days. At first, taxes and fees in the Middle Ages will be described, followed by an analysis of the Czech tax reforms since 1993 to the present days, its contribution to the state budget and I will assess whether the set goals of the reforms were achieved.
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Stimulation of demand versus stimulation of supply: tax reforms in the US in the second half of the twentieth century
Jirásek, Vojtěch ; Strejček, Ivo (advisor) ; Zeman, Martin (referee)
The aim of the thesis is to compare the Reagan tax reforms in the US in the 80s with the Kennedy-Johnson tax policy from the 60s. Tax policy is a key tool to influence the economic situation in a country. The topic of tax reform is particularly timely in connection with the United States presidential elections. The thesis responds to criticism of Hillary Clinton and of economic policy of R. W. Reagan. Stimulation of demand in the 1960s and stimulation of supply in the 80s (both stimuli conducted mainly through the reduction of tax rates) provide similar results. In the period after the reforms GDP grows and unemployment decreases. On the contrary, we can see a reduction in the amount of collected funds in the period shortly after the reforms that in the long term returns to its original value and continues to grow. The thesis therefore brings important recognition of the positive impact of tax cuts on macroeconomic aggregates and of the long term increase of tax revenue to the state budget.
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International comparison of the tax base of personal income
Ondráček, Jiří ; Tepperová, Jana (advisor) ; Bušovská, Monika (referee)
Method of defining the tax base is important for the correct determination of the amount of tax. With taxes on personal income is closely related to health insurance and social security burden on the same taxpayer income as the income tax. Relation between the income tax and health insurance and social security may be different. The work discusses how should be a tax base of personal income according to the theory and then defined three models of the income tax base with regard to (non) inclusion and (non) deductibility of insurance premiums from the tax base, which are used in subsequent analysis of labor income taxation in OECD. In the Czech Republic, the issue is very obsolete since the tax reform in 2008. From this year is the taxable income of individuals "super salary". The tax reform in 2015 will be again a change in the income tax base. The work is examined in detail legislative development of personal income tax between years 2008 and 2015. In the final part is analyzed creation of the tax base in individual OECD countries. Countries are classified according to the method of determining the tax base. The analysis showed that the most widely used model of tax base is a narrow tax base. Although broad tax base uses a 5 OECD members countries. In Hungary has broad tax base exactly the same form as in the Czech Republic. However, elements of a broad tax base can be found in other countries.
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Analysis of the tax burden in the Czech Republic
Hošek, Petr ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
Bachelor thesis contains an analysis of the development of the tax burden in the Czech Republic since 1993 with insight until 2015, when the new tax reform, which is also the subject of this work, will come into force. The wide range of taxes, we looked within the scope of this work to tax personal income, namely income in accordance with § 6 Income from employment and functional benefits, the Act No. 586/1992 Coll., on income taxes. After describing the relevant changes that have brought tax reforms that took place since 1993 (including the forthcoming 2015), we examined the quantification of the impact of these changes on the model of the taxpayer. The final output of this analysis is the interpretation of data using the calculated effective tax rates, in whose development we can observe the different trends of this magnitude. Also we can observe changes in effects of individual sub-system and the overall tax burden within the income tax and social insurance premiums.
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Analysis of the Anti-crises Tax Measurements in the Selected EU Member States
Kiška, Jiří ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The diploma thesis analysis the anti-crises tax measurements in Latvia, Hungary and Ireland. To provide comprehensive overview on the selected countries situation this diploma thesis also includes tax reforms performed before the economic crises started and, therefore, covers the period within the years 2006 and 2010. The diploma thesis intends to provide the comprehensive overview of the efficiency and impacts of the anti-crises tax measures on the government tax income and on the basic macroeconomics indicators, together with its possible impact on the future country development.
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Tax reforms in selected OECD countries in terms of tax administration
Koželská, Aneta ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
The subject of this thesis is to analyze changes in tax administration, the OECD member countries, which have occurred in relation to the tax reforms undertaken in the period 2005 - 2009. These changes are further examined and analyzed according to the phases of the business to which it relates. The main task of this work is the comparison of statistical methods and analysis of tax reforms in terms of tax administration and complexity of tax administration in member countries of the Organisation for Economic Cooperation and Development. The conclusion is based on the results confirmed or refuted the hypothesis of the development cost of the tax administration and rate of the application and use of information technology.
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