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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
The Impact of the Increase in the Alcohol Excise Tax Rate in 2010 on the Czech National Budget Income
 Matwikow, Darek ; Mirvald, Michal (advisor) ; Chytilová, Helena (referee)
Since January 2010, the rate of excise tax from alcohol has raised in Czech republic. The aim of this work is to determine the impact of the rate change on the national budget income. Estimated parameters of created model don't prove any changes in the national budget income due to the tax rate increase. Regression analysis of data in between January 2008 and December 2011 is carried out with use of the ordinary least squares method and the difference in differences method. The control group is Austria.
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Alternative settings of real estate transfer tax
 Vladař, Tomáš ; Láchová, Lenka (advisor) ; Nachtigalová, Marika (referee)
This diploma thesis discusses how to set the real estate transfer tax. The goal is to put proposals to tax arrangements, or to consider its abolition. The main source of possibilities of changes is a comparison of Czech real estate transfer tax with the foreign models of taxation. The thesis describes the historical development of the tax in the Czech Republic and analyzes in details the current legislation. There is evaluated the effectiveness of the tax and its consistency with the principles of tax theory. From the comparative analysis of various options are inferred recommendations for changes in particular in the areas of determining the taxpayer, the procedures for checking the tax base, rates and breadth of the exemption. The thesis assessed the tax as an appropriate part of a modern tax system, and however, it shows necessity to make certain changes and to streamline the tax by increasing its tax rate and limiting exemptions width.
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