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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
System of value added tax and business tax in China in the period before and after the reform
 Kupková, Kateřina ; Stavjaňová, Jana (advisor) ; Vítek, Leoš (referee)
This Bachelor thesis deals with the system of indirect taxation in China since 2012, when the anew reform of Value Added tax and Business tax was introduced. Furthermore, the thesis describes individual steps of the reform and consequential evaluation of the current system of taxation. In the thesis I used data from Chinese statistical authority which helped with better understanding of the theory, showing a tax mix and tax revenue and allocation of revenues between national and local budgets. The work is extended by calculations for better comprehension of the differences of two systems of indirect taxation in China.
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Constitutional Analysis of the Lisbon Treaty
 Zelenka, Jaroslav ; Hudík, Marek (advisor) ; Skopeček, Jan (referee)
This work applies the constitutional analysis method on the evaluation of the EU constitutional setting's change after the possible approval of the Lisbon Treaty. We will focus on the part of the Treaty that has an impact on the character of the legislation connected with commodity taxation. Specifically, we will analyze the change of the voting rules of the Council and the change of the constitutional cognizance of the Council. After we draw the parallel between the Council and the revenue-maximizing Leviathan, we will be able to advocate for the conclusion of our analysis which is that the base and rates of the commodity taxation will change to the disadvantage of the taxpayer after the approval of the Treaty.
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