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The impact of the economic crisis on the effective burden on businesses in the Czech Republic
Bajanová, Anna ; Kubátová, Květa (advisor) ; Borůvková, Aneta (referee)
In my diploma thesis, I deal with an issue of effective corporate tax rates. The effective tax rate expresses the real tax burden of companies. The effective tax rate is different from the statutory tax rate due to the impact of tax legislation. The aim of my diploma thesis is to analyze the impact of changes in legislation on the level of effective tax rate for companies divided by size and for companies divided by industry. The first chapter describes the crisis in the world and its consequences on taxation in the Czech Republic. In the second chapter I analyze the impact of legislative changes on the level of effective tax rate during the monitored period, i.e. in the years 2006-2016. The third chapter deals with the classification of methods of calculating effective tax rates. In the last chapter, I analyze the impact of changes in legislation on the development of effective tax rates for companies divided by size and for companies divided by industry.
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The effectiveness of tax policy on the EU national tax systems
Marečková, Alžběta ; Kubátová, Květa (advisor) ; Kučera, Jonáš (referee)
The aim of this work is to determine effectiveness of tax policy of the European Union -- if its manages national tax systems. First chapter deals with the essence of tax policy, its latest strategy and its aims and instruments. The following theoretical section discusses tax harmonization and policy of direct and indirect taxes and their legislation. The analytical part deals with the impact of tax policy on national tax systems. Using statistical data about the European Union we will be implemented method of analysis on two macroeconomic indicators -- tax quota and the implicit tax rate on labour but also on the development of value added tax rates.
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Implicit taxation of consumption in European Union member states
Milostná, Martina ; Kubátová, Květa (advisor) ; Kučera, Jonáš (referee)
The diploma thesis deals with analyzing of tax burden on consumption in European Union member states. The goal of hypothesis testing was to decide whether the tax burden on consumption in European countries is in convergence or not. The method used in the thesis is the test equivalence of two mean values (t-test). The work begins with the consumption taxes and their harmonization. Next two parts are focused on indicators of consumption tax revenues and implicit tax rates. Tax burden on cigarettes is analyzed in the last chapter. Statistical hypothesis are tested in practically oriented chapters. Differences in consumption taxation between groups of new and old member states in European Union are evaluated by the tests. Differences are tested also in each group between the years 1995 and 2011. Statistically significant difference wasn't found in most cases in the thesis. Tests approved that consumption taxation in the European Union is not in convergence.
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The trends in the statutory and implicit tax rates of corporations in the Czech Republic
Papežová, Marcela ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This diploma thesis deals with the trends in the statutory and implicit tax rates of corporations in the Czech Republic. The main goal of this study is determine the causes of differences between implicit and nominal tax rates of corporations in the Czech Republic from 1993 till present. The first descriptive part is devoted to the development of corporate income tax. Furthermore, the study focuses on the classification of the tax burden through the effective corporate tax burden. Another part is devoted to the trends and comparison of implicit and statutory tax rates in the Czech Republic and the European Union and the analysis of the main legislative changes since 1993. The final chapter deals with the comparison of 1996, when the difference between implicit and statutory tax rate was the most significant, with the current year 2012. The aim of the diploma thesis is to find out abnormalities that cause distortion between the rates.
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The progress of the efective tax rates from the corporate income
Štěpán, Jan ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
My diploma deals with the effective taxation from the corporate income. The main part of the thesis is aimed on general progress of the effective corporate tax as well as progress of the effective corporate tax in the Czech Republic. Effective corporate tax is a rate, which reflects the real taxation of corporates in particular states. The effective corporate tax arises from the statutory tax rate, which is adjusted by such items, which affect the final taxation. First part of the thesis deals with the options of set up of effective corporate income tax. The second part deals with the tax system in the Czech Republic. The analytic part is aimed on the progress of the effective tax rate. This part is attended by graphs, which show as well as compare the effective corporate income tax rate in particular states.
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Trends of differencies between implicit and nominal tax rates of corporations in the Czech Republic
Plešková, Eva ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
This diploma thesis deals with the trends in the implicit tax rates of corporations in the Czech Republic comparing to the statutory tax rates which are stipulated in the legislation. Implicit tax rates of corporations are defined by the European Commission and measure actual tax burden of companies in particular states of European Union. Data for their measure proceed from the statistics ESA95 which enable to compare particular states of European Union. The thesis deals with the methodology of the calculation of implicit tax rate of corporation and influences with which it operates. By the method of comparison it compares these tax rates across the European Union. The significant part of the diploma thesis is devoted to the analysis of Czech legal regulations of corporate taxation between 1995 and 2009. By this analysis the causes of the differences between implicit and statutory tax rates in the years when the differences between tax rates are the most significant are determined. In the last chapter diploma thesis compares the development of differences between the tax rates in the Czech Republic in comparison with the selected states of European Union by chain and basis indexes. The aim of the diploma thesis is to analyze development of differences between implicit and statutory tax rates of corporations in the Czech Republic compared to the member states of the European Union.
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Effective taxation of consumption and revenue structure of the old and the new EU member states
Vágnerová, Klára ; Kubátová, Květa (advisor) ; Picka, Jakub (referee)
The diploma thesis is focused on the comparison of effective taxation of consumption and structure of tax revenues between new and old member states of the European Union. Two predetermined hypotheses were tested in the comparison analysis. Hypothesis I.: New Member States have less effective taxation of consumption than the old ones Hypothesis II.: Revenues from taxes on consumption in the New Member states is different from the yields in the old Member States.Three indicators were tested gradually: implicit tax rate, share of taxes on consumption to gross domestic product and share of taxes on consumption to total taxation. The aim of the thesis was to confirm or to refute predetermined hypotheses and to discuss results of the analysis. In this analysis was used the method Comparison of two means.
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Development of effective tax rates on labour in the Czech Republic
Pšurná, Pavla ; Kubátová, Květa (advisor) ; Picka, Jakub (referee)
This diploma thesis deals with the effective taxation on labour in the Czech republic and compares these trends with the countries of the European Union on the basis of statistical data to Eurostat and the OECD. An effective tax rate is an indicator that measures actual tax burden on taxpayers. In the contrast with nominal rate, this indicator can take into account aspects of the tax system that affect the final tax. First, I deal closely with the indicators used to measure the tax distortion on labour. Emphasis is placed on the implicit tax rate created by Eurostat and which enables the comparison of the tax burden in the CR with the other member states of the Union. The next section gives an overview of the income tax reforms that took place in the CR since 1993. It follows the part of the analysis which compares the implicit tax rates on labour between EU member states. The last chapter describes the tax wedge which complements the analysis of implicit tax rates. I also investigate the impact of labour costs on the tax burden on taxpayers in the EU countries. The aim of this work is to analyze the development of effective tax rates on the labour in the Czech Republic from 1993 to present and identify causes of changes in comparison with EU countries.
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Tax competition
Popule, Patrik ; Vítek, Leoš (advisor) ; Hammer, Jiří (referee)
The thesis puts mind to issue of tax competition within the European Union. The competition of tax systems became an up-to-date subject particularly in context of extension of the union in the year 2004. A potential instrument, whereby it is possible to restrict the tax competition, is tax harmonisation. The problem of advisability of the tax competition is very doubtful, seeing that world-wide economists and politicians disagree about this matter. Primary objective of the thesis is to assess whether concept of the competition of tax systems is preferable to the harmonisation for the EU. I will try to appoint whether the competition of tax systems prevails in the EU or not. In conclusion, I will focus on estimation of some macroeconomic effects of the tax competition. I will take into consideration only corporate tax in the thesis, forasmuch as capital is distinguished by considerable mobile ability and it is the most suitable element to illustrate effects of the tax competition.
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