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Development of taxation in selected European countries
Jun, David ; Vítek, Leoš (advisor) ; Bayer, Ondřej (referee)
This bachelor thesis examines the development of taxation in selected European countries, namely in the Czech Republic, the Slovak Republic, Hungary, Germany, the United Kingdom and Sweden. It is described by tax indicators -- tax ratio and implicit tax rates and also via ratios of each tax chapter on total tax revenues -- tax structures. Indicators and tax chapters are in detail explained including their calculation. The second part, the analytical one, examines their development in time between selected countries and the overall development within OECD and EU members with detail look on the Czech Republic.
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Changes in tax mixes the EU 15 countries in the long term
Reslerová, Lenka ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
This thesis deals with the tax mix of the original 15 member states of the EU for the period 1995 to 2010. The main objective of this work is to analyze the changes in the tax mix of these countries for the period under review and describe possible causes. The first part deals with the basic concepts of the topic, the factors that may affect the tax mix options and individual taxes affect its structure.The second part contains a basic description of the countries under economic and tax systems, and is then followed by a description of tax mixes for different years and justification of the most significant changes in their structure. The practical part is focused on descriptive statistics and statistical testing of differences in the structure of tax mixes in the EU and other OECD countries by testing hypotheses.
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Development of the Czech Republic tax mix and it´s comparison with development of the EU members tax mix
Vyoral, Tomáš ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
This Master's thesis deals with the theme of tax mix. The main goal is analysis of the Czech Republic tax mix development and its comparison to the EU member states during the years 1995 -- 2010. The first theoretical part is focused on the basic tax terms, which are related to the theme of the tax mix. These include tax, tax system, tax reform and tax quota. The following section reflects the structure and development of the Czech tax mix and the major reforms of the Czech tax system until 2010. The third part focuses on a comparison of the tax mix and its development with the EU member states. First, the proportions of specific taxes in tax mixes of the EU member states are compared and then the development of the Czech tax mix is compared to the development of the EU member states average tax mix. In conclusion, there are complete comparisons and predictions expressed in the development of the tax mix of the Czech Republic.
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