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Impacts of 2016 VAT cut on selected groceries in Slovakia
Tóth, Michal ; Štěpánek, Pavel (advisor) ; Hájek, Jan (referee)
The aim of this diploma thesis is to analyze the impact of the reduction of VAT on selected groceries in Slovakia in 2016. I am comparing the composition of the consumer basket and shopping lists of end-consumers before this legislative amendment and thereafter and consumer preferences, on which products they would like to have reduced VAT rate. Then I am also analysing the impact on the consumer prices of groceries with recured tax rate and on the groceries, which composition is similar, but they are encumbered with standard tax rate. The comparative analysis has shown that the tax reduction is reflected in the final price of approximately 96 %. The theoretical part deals with the characteristics and the system of value added tax, historical development in Slovak law and impacts of the tax rate cut abroad. Conclusion interprets the results of comparative analysis and questionnaire.
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Tax policy in the Czech Republic
Dušek, Tomáš ; Finardi, Savina (advisor) ; Vítek, Leoš (referee)
This thesis deals with the tax policy of the Czech Republic in 2008-2013 . The main goal is to evaluate the changes caused by the development of tax policy and the impact of tax reforms in the selected period. The first part describes the tax and its functions for understanding of its meaning. The second part is devoted to the description of the tax policy and analysis of tax reforms that influenced the selected period.
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The Proposal for Improvement Economy of Municipality
Marková, Michaela ; Vendolský, Ondřej (referee) ; Lajtkepová, Eva (advisor)
Bachelor´s thesis named „The Proposal for Improvement Economy of Municipality“ deals with the municipality economy of city Slavkov u Brna between years 2006 – 2008. The aim of this work is to analyses revenues and expenditures and to evaluate the municipality economy. The first part of the work is focused on the theoretical explanations, the second part of the work is focused on evaluation of management in municipality of city Slavkov u Brna and third part includes the proposal for improvement economy of this municipality.
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The Suggestion for Economy Improvement of Municipality
Lindovský, Matěj ; Dubová, Petra (referee) ; Lajtkepová, Eva (advisor)
Bachelor´s thesis deals with the municipality economy of Těškovice in 2006 – 2008. The aim of this work is analyses revenue and expenditure and to evalnate the municipality economy. The first chapter of the contain the theoretical explanations, second chapter is focused on evaluation of management in municipality Albrechtice and third chapter describe feasible solution.
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Municipality Finance Management Improvement
Křížová, Michaela ; Pech, Miroslav (referee) ; Lajtkepová, Eva (advisor)
Bachelor´s thesis deals with the municipality economy of Nová Buková in 2004 – 2007. The aim of this work is analyses revenue and expenditure and to evalnate the municipality economy. Principally, the first part of the work is focused on theoretical municipality knowledge in the Czech Republic, the second part of the work comprises the basic information about Nová Buková municipality, municipal office and budget operation. The third part of the work analyses and evalnates the budget revenue and budget expenditure. The last part of the work comprises the recommendation for economy effectivity improvement of the municipality.
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Potential tax revenue from legalizing the sale of marijuana in Czech Republic
Kadleček, Martin ; Štípek, Vladimír (advisor) ; Hájek, Jan (referee)
Thesis deals with the estimate of potential tax revenue from legalizing the sale of marijuana in the Czech Republic. The theoretical part describes the legalization process in the Netherlands, Uruguay, Colorado, Washington and the Czech Republic, and presents the theoretical approaches to the estimation of tax revenue and the form of the marijuana market. The practical part analyzes the marijuana market from the demand side based on statistical data and on the supply side based on two research methods. The first method uses a questionnaire survey of 42 growers of marijuana to achieve an estimate of the average annual cost of producing one gram of marijuana in the amount of CZK 53.33 / g. The second method gives these costs in the amount of CZK 0.0525 / g by comparison with the tobacco market in the US. While the second method is evaluated as unusable for marketing in the Czech Republic, the first method is also used to estimate the potential tax revenue in two specific situations. The first situation is calculated at the rate of excise duty of 27% + CZK 1.896 / g. There is the potential tax revenue is estimated in the range of 2.48 to 4.41 billion CZK. The second situation is calculated at the rate of excise duty in the amount of CZK 77.07 / g. There is the potential tax revenue is estimated in the range of 2.89 to 5.9 billion CZK.
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Determinants of tax revenue in OECD countries over the period 1999-2013
Tran, Tung Thanh ; Komrska, Martin (advisor) ; Chytil, Zdeněk (referee)
This bachelor thesis analyses impact of selected factors (economic, institutional and social-demographic) on tax revenue in 27 OECD countries. Four econometric models were estimated, based on panel data from the period 1999 to 2013. Analysed determinants of dependent variable are GDP per capita, shadow economy, openness to trade, civil liberties, corruption, population density and agriculture share in GDP. Results show that GDP per capita, as an indicator of the overall level of economic development, and even shadow economy have significantly positive effect on tax revenue. It was also found that agriculture share in GDP, corruption and quite surprisingly against my assumption civil liberties are negatively correlated with tax revenue.
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Dynamic Elasticities of Tax Revenue: Evidence from the Czech Republic
Havránek, Tomáš ; Iršová, Zuzana ; Schwarz, Jiří
Tax revenue elasticities with respect to tax bases are key parameters for the modeling of public finances. Yet the existing studies estimating these elasticities for post-transition countries disregard the effects of tax reforms on tax revenue, which renders their estimates inconsistent. We use a unique data set from the Czech Republic to account for the effects of reforms and estimate both short- and long-run tax revenue elasticities. Our results suggest that the long-run elasticities are 1.4 for wage tax, 0.9 for value added tax, 1.7 for profit tax, and 1 for social security contributions. The adjustment process for value added tax and social security contributions is fast, but for the remaining two categories it is important to distinguish between the short- and long-run elasticities: the initial response of revenue to changes in the bases is weak. In the case of wage tax it takes half a year for the elasticity to surpass unity.
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Taxes on consuption in the EU and South America
Švecová, Klára ; Kubátová, Květa (advisor) ; Čuříková, Hana (referee)
The content of this diploma thesis is the analysis of the systems of consumption taxes in the European Union and in South America. The main aim of this thesis is to test the hypothesis that the proportion of consumption taxes in the total tax revenue is higher in the less developed countries - specifically in South America, than in the European Union member states. The hypothesis is verified by the comparison of the structure of the total tax revenues and consumption taxes in the EU and in South America. The thesis describes the consumption taxes and the harmonisation of it in both areas and the ways of combating tax evasion used in these two areas.
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