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The similarity of the Member States of the European Union in the field of Excise Duties
DOLEŽÁLKOVÁ, Markéta
The diploma thesis deals with the issue of excise duties in the EU. The aim is to answer what extent the EU member states are similar in terms of these taxes. It represents a harmonization process and excise legislation binding on all Member States. The actually excise duty rates in the Member States for 2021 and selected studies that have been carried out on the examination of taxation in EU are presented. The most recent data available from 2019 are examined using discriminant analysis, which makes it possible to determine the links between the variables. It presents the factors that can affect the data and can be used to justify the similarity of EU Member States in taxation.
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Excise Duties and Energy Taxes in the Czech Republic and other member states of the European Union
PEČENKOVÁ, Miroslava
The aim of this bachelor's thesis is to use selected indicators to determine differences between the Member States of the European Union (with emphasis on the Czech Republic) in the application of excise and energy taxes in the defined period 2001-2019. The thesis is divided into two parts, the theoretical and practical part. The practical part first describes the indicators related to the examined taxes. This is followed by cluster analysis. The results of this method made it possible to determine which countries showed similar values in the studied years and which did not. Groups of countries with similar values of monitored indicators in the observed period 2001-2019 are summarized at the end of the work. Based on these results, it is possible to point out whether there was a convergence of states in this period, or the harmonization process of excise and energy taxes.
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Changes in consumption taxes in EU Member States in connection with the harmonization process
PLACHÁ, Denisa
This thesis deals with the consumption taxes changes in the Member States of EU in relation with the harmonization process. Its goal is to find out via chosen indicators, whether the influence of the harmonization processes in an area of value added taxes and excise duty, brings Member States of EU closer in an area of consumption taxation. As the main method of data processing is used the cluster analysis for which three indicators of tax burden are selected. Via analysis the cluster processes are used in selected years 2000 and 2017. All Member States are included with the exception of Croatia and that is because absence of the data. The data that are used in the cluster analysis are extracted from the Eurostat and from the database of European Commission. The states are divided according to the similarity of taxation into particular clusters. The results are presented in a form of graphical outputs the so called dendrograms. The conclusion is comparison of researched years according to the harmonization process. According to the cluster analysis results gained via selected consumption tax indicators, there is no converge occurring in 2000 to 2017 between original EU-15 states and the new Member States which have joined EU in 2004 or later.
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Projekt nového leasingového štandardu z pohľadu IASB
Nemcová, Lenka ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The work aims to analyze the new leasing standard which is supposed to be adopted by IFRS as well as US GAAP. The new standard represents one of the steps in the process of harmonization and convergence between two predominant world accounting standards, which has been in progress since the year 2002. The work provides readers with the comparison of these two leasing standards, resulted from which the need of common lease standard arose. This led to the first exposure draft of convergence standard issue, and finally the re-exposure draft issue. Because the new accounting standard is still in progress, I provide the analysis of the process as at the end of August.
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