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The analysis of the development of excise duty in the Czech Republic from 1993 to the present, with special amphasis on excise duty on mineral oils
Choutková, Aneta ; Chmelová, Pavla (advisor) ; Zeman, Karel (referee)
The main theme of this work is to analyze the twenty-year development of rates and revenues from excise duty on mineral oils in the Czech Republic during the years 1993-2012 and analysis of budgetary determination of the tax revenues in the same period. The theoretical part deals with tax theory with a detailed focus on excise duty on mineral oils.The practical part of the thesis deals with the analysis of the evolution of the legal framework that affects solved tax and significantly affects the thesis in other sections. In particular, the adoption of Act No. 587/1992 Coll. and No. 353/2003 Coll., the Excise Tax Act for an analysis of rates and revenues from excise duty on mineral oils. For the analysis of the development of the budget allocation of revenues is a key Act No. 1/2005 Coll., on the budgetary allocation of revenues from certain taxes for municipal authorities and state funds. Further, I analyze the relationship between the rate of excise duty on mineral oils and collection of the tax and realize that the higher rate of tax not always led to higher yields. Using analysis of the development of the budget allocation of revenues in the last section of the practical part, I am trying to assess the adequacy of the current settings and to propose some compromise.
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Theoretical and empirical analysis of municipal tax revenues in Czech Republic
PANCOVÁ, Jevgenija
The aim of thesis is to analyze the concept of tax revenue of municipalities in the Czech Republic from the perspective of the existing recommendations of the theory of fiscal federalism and fiscal decentralization. Based on the information gathered to assess the budget destination tax, its development, the status quo. This work analyzes how it was in the period observed eight selected theoretical recommendations. Selected recommendations relating to tax benefits from mobile tax bases, non-equivalent tax and non-mobile tax bases, tax collection for the decentralization of economic assumptions and the efficient operation of local authorities. The analysis is a finding that was not complied with all of these theoretical recommendations in full.
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Daňvoé určení v ČR se zaměřením na obce
Lainová, Kateřina ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
Práce analyzuje rozpočtové určení sdílených daní obcí a nástiňuje možné řešení pro dosažení větší spravedlnosti v rozdělení rozpočtových příjmů. Podrobně se zabývá problematikou velikostních kategorií. Centrální vláda ovlivňuje rozpočtové příjmy obcí tvorbou daňových zákonů. Je nutné zdůraznit potřebu větší daňové autonomie obcí. Velký podíl sdílených daní, který tvoří v porovnání se státy Evropské unie dominantní část všech obecních příjmů v České republice, způsobuje finanční nesoběstačnost obcí.
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