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Feasibility analysis of local taxation of cross-regional companies in selected industries in China
Wang, Yuanpeng ; Semerák, Vilém (advisor) ; Bejkovský, Jan (referee)
CHARLES UNIVERSITY FACULTY OF SOCIAL SCIENCES Institute of Political Studies Department of Political Science Master's Thesis 2022 Yuanpeng Wang CHARLES UNIVERSITY FACULTY OF SOCIAL SCIENCES Institute of Political Studies Department of Political Science Feasibility analysis of local taxation of cross-regional companies in selected industries in China Master's thesis Author: Yuanpeng Wang Study programme: International Economics and Political Studies Supervisor: Prof. Vilém Semerák, PhD Year of the defence: 2022 Declaration 1. I hereby declare that I have compiled this thesis using the listed literature and resources only. 2. I hereby declare that my thesis has not been used to gain any other academic title. 3. I fully agree to my work being used for study and scientific purposes. In Jinlin 2 8, 2022 Yuanpeng Wang Abstract Previous research on Internet taxes in China has focused on the need to establish a tax system, and little has been done on specific tax enforcement methods and the value of Internet consumers themselves. The approach to Internet taxes in China will be proposed and its viability will be evaluated in the paper. That is giving local governments higher taxing authority and establishing a local Internet tax collection system that allows some business activities to pay a portion of the tax in...
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Fiscal Federalism in Spain in History and Nowadays
Majovská, Barbara ; Kučerová, Irah (advisor) ; Krausz Hladká, Malvína (referee)
The purpose of my thesis is to analyse the tools and consequences of the fiscal federalism in Spain. Decentralization process has started along with democratization since passing new Constitution in 1978. It has been mainly reaction to cultural, historical and political reasons of creation of Autonomous Communities. Economic crisis stroke the Spanish economy very strongly and has been a challenge for the whole financing model. Thus, the main aim of my thesis is to deal with the recent development of the financing model. Since Spain is a member of the European Union, I describe also tools of the fiscal federalism put forward by the European Union. Spain is considered to be one of the most decentralized countries in Europe. In my thesis I want to prove that further decentralization has been confirmed by reforms responding to the economic crisis. Then, I want to show that used tools of fiscal federalism are profitable for both state and autonomous communities and positively affect economy of Spain and that they has helped to deal with economic crisis. Finally, I want to show that Spain is getting closer to federal arrangement of government. As has been proved, decentralization is still prevailing tendency in financing model of autonomous communities. But central government has been proposing...
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Fiškálny federalizmus v Slovenskej republike
Valko, Jakub
This thesis is aimed at a problem of fiscal federalism. The goal is to form a new city, regional and national budgets for the year 2015 according to the theory of fiscal federalism. For comparison I chose budgets of the town Trencin, the Trencin region and the Slovak republic. I solved the issue through normative theory of the public finance which tries to eliminate market failure by its three functions, the allocation, the redistribution and the stabilisation. The expenditures of the budgets were evaluated using these criteria: homogeneity of preferences, ecomonies of scale and redistribution and stabilisation functions. The revenues I rated on the basis of allocation function, horizontal and vertical justice. In my thesis I studied set revenues and expenditures and placed them into the most suitable budget level.
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Fiskální decentralizace a ekonomický růst v zemích Evropské unie
Šustrová, Romana
Šustrová, R. Fiscal decentralization and economic growth in the European Union countries. Diploma thesis. Brno: Mendel University, 2017. This thesis analyses relationship between fiscal decentralization and economic growth in the European Union countries. The empirical investigation is based on panel data regression analysis. The regression models include 27 member states from 1997 to 2015. The investigation of relationship between economic growth and public budget balance is also one of the research question of this thesis. This relationship is check through Granger Causality testing. Obtained results are compared with results of earlier studies.
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Fiškálna decentralizácia a jej dopady na príjmy vybraných obcí v Slovenskej republike
Rybárová, Andrea
Bachelor thesis is focused on the issue of fiscal decentralization in the Slovak Republic. In the theoretical part there are defined the basic concepts and theoretical approaches concerning fiscal decentralization. There is mentioned introduction to public administration reform in Slovakia and the Slovak legislative framework for fiscal decentralization. In the practical part there is comparation four western municipalities of Slovakia with four eastern municipalities by using indicators of the level of fiscal decentralization in the period 2010–2017. The results are also presented in the context of factors such as unemployment, regional gross domestic product and business activity.
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The Fiscal Decentralization in Czech Republic in International comparison.
VOMÁČKOVÁ, Šárka
This thesis explores the development of fiscal decentralisation in the countries of Europe, especially in the Czech Republic in comparison with other countries. Fiscal decentralisation is a part of fiscal federalism and decision-making on public finances. These finances are spent for public goods, used by people. The fiscal decentralisation is commonly associated with the assignment of authority to lower levels of government and this is necessary due to different needs of economic subjects in different regions of the country. These lower levels of government knows, how to use conferred public finances in their region (jurisdiction) wisely. The fiscal decentralisation specifies, how much in detail the government can affect the structure and quality of public goods in each region of the country. The important results are achieved by means of the formula of Sub-national revenues (% of total revenues) and Sub-national expenditures (% of total expenditures).
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Status and Importance of Local Taxes
BULÍČKOVÁ, Renata
The diploma thesis on the Status and Importance of Local Taxes is focused on a part of tax revenues of municipalities, which are called local taxes according to the budget structure. These revenues are the returns of the municipalities and are of an optional nature. Despite their nature, Act No. 565/1990 Coll., On Local Taxes, limits the tax jurisdiction for setting the charging rate. The aim of the thesis is to analyse the local taxes of a selected region of the Czech Republic on the basis of theoretical knowledge and legislation related to local taxes. For this work, the Vysočina Region was selected. At the beginning, development of taxes in the Czech Republic in 2006 2016 is described. Subsequently, the work goes to the development of Vysočina Region, where local taxes are broken down by particular types. The next chapters are devoted to local charges according to their division in the budget structure in terms of their share on revenues in municipalities in 2016 and the frequency of utilization of the respective taxes in the same year. Based on the calculations, it was found out that the average share of revenues from local taxes on tax revenues in 2006-2011 was around 1.80 %. By introducing a local tax for municipal waste, the share increased and was around 3 % in 2012-2016. This difference was due to the fact that the tax for municipal waste is the major part of the revenue from local taxes, approximately 88 %. The analysis also shows that the most common tax is the one for owning dogs. However, its share on total revenues of local taxes accounted for only 4.3 %. A smaller share (3.78 %) is recorded only by the revenue from the tax for use of the public area, the other taxes got minor contribution.
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Fiscal Federalism in Spain in History and Nowadays
Majovská, Barbara ; Kučerová, Irah (advisor) ; Krausz Hladká, Malvína (referee)
The purpose of my thesis is to analyse the tools and consequences of the fiscal federalism in Spain. Decentralization process has started along with democratization since passing new Constitution in 1978. It has been mainly reaction to cultural, historical and political reasons of creation of Autonomous Communities. Economic crisis stroke the Spanish economy very strongly and has been a challenge for the whole financing model. Thus, the main aim of my thesis is to deal with the recent development of the financing model. Since Spain is a member of the European Union, I describe also tools of the fiscal federalism put forward by the European Union. Spain is considered to be one of the most decentralized countries in Europe. In my thesis I want to prove that further decentralization has been confirmed by reforms responding to the economic crisis. Then, I want to show that used tools of fiscal federalism are profitable for both state and autonomous communities and positively affect economy of Spain and that they has helped to deal with economic crisis. Finally, I want to show that Spain is getting closer to federal arrangement of government. As has been proved, decentralization is still prevailing tendency in financing model of autonomous communities. But central government has been proposing...
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Teoretický návrh fiskálního federalismu v Evropské unii
Pohl, Martin
This bachelor thesis deals with a proposal for fiscal federalism in European Union. Main focus is given to the revenue of European Union budget. The theoretical part describes principles of fiscal federalism and European Union and its budget. The practical part analyses the proposal of European Commission from the year 2011. This proposal suggests a new way of financing budget of European Union and is compared to current methods of financing the budget while respecting principles of fiscal federalism and basic principles of EU itself. In the end, this thesis offers a suggestion of accepting the proposal of European Commission.
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