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The tax harmonization and coordination in the European Union at Value Added Tax
Polehňová, Silvie ; Němcová, Ingeborg (advisor) ; Antal, Jarolím (referee)
The tax harmonization in the European Union is focused on indirect taxes, primarily on value added tax. The value added tax was established as the all-European tax, used for financing the budget of the European Union and it can be found in the taxation system of every member state of the European Union. The tax harmonization of value added tax is taking place since its establishment. The thesis is focusing on the harmonization of the value added tax. The aim of the thesis is to find out the level of harmonization of value added tax on the internal market of the European Union and if there exists the connection between harmonization of the tax and its withdrawal, in other words if the process of the harmonization helps to increase the withdrawal of value added tax in member states of the European Union.
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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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Tax Harmonization in the European Union countries in the years 1990 - 2014
Havránková, Kamila ; Štěpánek, Pavel (advisor) ; Hájek, Jan (referee)
Tax policy and tax harmonization in the European Union countries are sensitive topics, both economically as well as politically. The main objective of this thesis is to analyze the process of tax harmonization in the European Union with focus on the period from 1990 to the present and on the basis of the analysis to draw conclusions about the overall success of the harmonization. The theoretical part is dealing with tax theory, concepts of tax competition, coordination and harmonization and their impact on the economy. It is also concerning with tax policy in the European Union, its fields, goals and the legal framework. Tax harmonization in the European Union countries is analyzed in the analytical part, which is divided into two parts; the first is dealing with the process of harmonization of indirect taxes and the other with direct taxes. Both analyzes are used to draw conclusions about the success of tax harmonization and also the impacts of harmonization on the tax system in the Czech Republic.
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Tax competition in the European Union
Kozák, Aleš ; Kislingerová, Eva (advisor) ; Kiovský, Aleš (referee)
This thesis "Tax competition in the European Union" (hereinafter as "EU") analysis issues of different tax systems in the European Union and aspects relevant to their harmonization and existent competition advantages. The study aims to focus on the fact that tax systems within the EU arise from various and different historical setups and practice different approaches to particular kinds of income. These differences comply with various economical environments in particular EU countries and these are structured to fit specific needs of particular countries and furthermore to enable easy access of local residents to international business transactions and to international corporate structures. The study's aim is not accurate and precise analysis of particular systems and this even doesn't intend to present a quantitative comparison. The thesis describes various aspects of taxation in particular countries even with respect to EU legislation influence and it opens up disputation about expediency or harmfulness of tax competition in the EU. The thesis also describes beginning trends to convert needed and useful tax harmonization into full unification of tax systems in EU and actual shift of the tax and fiscal policy onto the central level of EU.
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Tax competition in the area of income taxes
Urbanová, Tereza ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This bachelor thesis deal with issues related to tax competition between the original member states and new member states of the European Union of income taxes. Tax competition has supporters and opponents, and so for it is impossible to say when it should be considered useful or harmful. These issues are closely related to tax harmonization and coordination. The European Union is against tax competition just trying to fight through tax harmonization. The idea of harmonizing of income tax, particularly corporate taxes, it is still treated. The aim is to verify the hypothesis whether there is tax competition between groups of member states of the European Union. To evaluate the relationship between groups of member states will use to tax rates and tax bases of corporate income taxes and individuals.
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The harmonization of excise duties on tobacco products
Milostná, Martina ; Provazník, Kamil (advisor) ; Vítek, Leoš (referee)
The aim of this bachelor thesis is to determine the minimum tax rate, which is going to be imposed on cigarettes in the Czech Republic from 2014 onwards in accordance with the EU directive. The first four chapters are theoretical, describing consumption taxes on tobacco products, tax coordination, harmonization and competition, legislative developments of harmonization of consumption taxes on tobacco, also tax rates and revenues corresponding to such taxes in the Czech Republic. The practical part consists of three analyses of changes in the tax rate. The first two are based on theoretical assumptions and the last one takes into account the development of the exchange rate according to the prediction of the Ministry of Finance of the Czech Republic.
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Supply of Goods Inside European Union
PLÍVOVÁ, Jana
The target of this thesis is a tax liability calculation of value added tax (VAT) of concret economic entity during specific period of taxation and its after-tax optimization. After Czech republic joined the European union, the indirect taxation system has changed, particularly the value added taxes. This thesis has several parts. The theoretical part deals with individual rules in the process of delivery of goods/services taxation between the entities from the EU-member countries. Next the thesis includes additional business liabilities for the economic entities within EU. Further you get the profile of concrete accounting entity. Its activity is export-oriented, it deals with the companies whose are tax registered in different member countries. The next part analyses the optimisation of its tax liability during specific period. The thesis desribes the impact on value-added tax return, on the summary report, on the Intrastat. It also includes various bookkeeping operations. The accounting entity optimises its tax liability thanks to the fact that it shifts the responsibility (tax lability) on the buyer. Within the specific period it shows oversize value-added tax deductions by reason of the purchase of the material and goods. This purchase is within inland where the entity claims the tax deduction. Specific tax planning strategy is to not open other commercial establishment on the territory of the other member state.
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Current state and perspectives on taxation of motor vehicles in the EU
John, Jiří ; Láchová, Lenka (advisor) ; Teklý, Lukáš (referee)
Bachelor thesis focuses on the issue of taxation of motor vehicles in the EU. Taxation of motor vehicles is harmonized these days on the grounds of elimination of market failures and motivation of customers to buy environmentally friendly cars. Work consists of 3 main parts. The first part describes the concepts of tax competition, coordination and harmonization. Furthermore, this section deals with the steps the EU, leading to a reduction of carbon dioxide emissions and their impact on the taxation of motor vehicles. The second part focuses on the taxation of motor vehicles used in selected member countries of the European Union. These countries tax cars based on emissions of carbon dioxide. In the third part of the paper is described the current state of taxation of motor vehicles in the Czech Republic. This section also deals with the future taxation of motor vehicles.
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Impact of tax policy on the economy
Reznák, Pavel ; Hodžic, Faris (advisor) ; Hodzic, Faris (referee)
The topic of my thesis is the impact of tax policy on the economy. My aim is to show the influence of different tax policies on the macroeconomic indicators. The 1st part of the thesis describes 2 different tax systems currently used in Europe. Second part deals with tax competition and harmonization, the topic is looked at from both practical and theoretical points of view. There is a description of the established laws, those aiming at tax harmonization. The theoretical part deals with positive and negative approaches to these particular points at issue. The current tax situation in Europe is depicted in this part showing tax laws both those already coordinated and those that are in the process of stagnation. The third part is analysis of tax policy impact on the economic growth, economic standard and employment figures. Taken into account are various approaches to taxation and their impact on macroeconomics indicators.
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