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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
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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