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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Effective tax rate on corporate income
 Čuříková, Hana ; Kubátová, Květa (advisor) ; Teklý, Lukáš (referee)
I deal with the effective tax rate of corporation tax in the Czech Republic in my bachelor thesis. Effective or implicit tax rate is an indicator that measures the actual tax burden in individual states. It's a rate, which in itself reflects not only statutory, or nominal tax rate, but also other aspects of the tax system, which affect the total amount of tax paid. The first and the second parts deal with different effective tax rates and their explanatory power. The third part is analytical. The aim is to compare effective tax rates of selected companies in the Czech Republic and explain which factor caused the differences. The analysis is made in the form of graphs.
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Tax competition in EU
 Staňková, Zuzana ; Kubátová, Květa (advisor) ; Květa, Kubátová (referee)
In this bachelor thesis I pay attention to the problem of tax competition in European Union (between origin members and new members jointed in 2004 and 2007). I study new members countries politics I appreciate, if politics has resulted in tax competition. New members countries have got lower rates of corporate taxes than origin members countries. European Union tries aproaching in all sides then taxes are harmonized and coordinated. I deal with question, if tax harmonization is better than free competition. Actual problem is the taxation of the capital, because one is very mobile. European Union and other world organizations try to contend with harmful competition. We cannot unambiguously say, that competition is harmful or useful. Next course is important for all corporations in European Union a it will touch even citizens.
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