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Odlišnosti anglosaského a kontinentálního daňového systému v oblasti zdaňování příjmů
Popelka, Adam
POPELKA, A., Differences Between Anglo-Saxon and Continental Tax Systems in the Area of Taxation of Income. Bachelor thesis. Brno: Faculty of Business and Economics, Mendel University, 2016. This thesis deals with differences between continental and Anglo-Saxon tax systems focusing on the income taxes. In the theoretical part are those systems specified for concrete representatives of Czech Republic and United Kingdom. In the practical part are specified differences in tax systems with regard to income taxes in both countries. At the end is made a tax optimization based on calculations of tax obligations in both countries.
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Typology of EU member states' tax systems with an emphasis on Slovakia
Štefanský, Martin ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
The main objective of this bachelor thesis is to create distinctive groups of member states of the European union in terms of their tax systems based on cluster analysis computed in the XLSTAT program on data from the annual report of the European Statistical Office (Eurostat). Partial aim´s task is to assign certain characteristics that best describe such defined groups of states. The theoretical part deals with the definition of the terms tax system, tax mix and tax quota, along with the factors that affect or distort these indicators. The practical part contains the general characteristics of the method of cluster analysis, with an emphasis on the k-means clustering method, which was applied in the analysis. The last chapter contains an author´s description of created clusters that are the outcome of our analysis in the XLSTAT program.
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Role daně z nemovitostí v daňových systémech zemí Evropské unie
Formanová, Lucie
This diploma thesis deals with the issues of property taxes in the Czech Republic focusing on the real estate tax. The first part is devoted to theoretical description of taxes on specifying the property taxes and the historical development of tax system up to current legislation. In the practical part, there is the analysis of real estate tax in the Czech Republic which is followed by the analysis of property tax system in European Union Area. As a result of researched information there are formulated several recommendations or suggestions about the fairness of real estate tax on the territory of the Czech Republic at the end of the thesis.
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Flat tax in the Baltic States and the Slovak Republic
Šugrová, Jana ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
The main aim of the Master`s thesis is to compare and evaluate the system of flat tax in the Baltic States and the Slovak Republic. In the first chapter the reader will learn about a brief history of the flat tax and the general terms that relate to the topic. The second and third chapter is devoted to an analysis of the tax systems in the countries surveyed. This thesis analyzes the political and economic situation of each country before the tax reform, a description of the tax systems as originally introduced and changes over time to present. The last chapter is devoted to a detailed analysis of macroeconomic indicators in the form of graphs and verbal descriptions. Finally, in the section "4.6 The overall assessment" there is a summary of the gathered facts and the impact of flat tax on the economy of each relevant country.
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