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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Effective taxation of consumption and revenue structure of the old and the new EU member states
 Vágnerová, Klára ; Kubátová, Květa (advisor) ; Picka, Jakub (referee)
The diploma thesis is focused on the comparison of effective taxation of consumption and structure of tax revenues between new and old member states of the European Union. Two predetermined hypotheses were tested in the comparison analysis. Hypothesis I.: New Member States have less effective taxation of consumption than the old ones Hypothesis II.: Revenues from taxes on consumption in the New Member states is different from the yields in the old Member States.Three indicators were tested gradually: implicit tax rate, share of taxes on consumption to gross domestic product and share of taxes on consumption to total taxation. The aim of the thesis was to confirm or to refute predetermined hypotheses and to discuss results of the analysis. In this analysis was used the method Comparison of two means.
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COSTUME LIKE SOCIAL SYMBOL - F. M. Dostojevskij Idiot
 Vágnerová, Klára ; Vohlídalová, Ivana (advisor) ; Zábrodská, Dana (referee)
The work is mainly about the social role of costume. The first part discuses the idea of clothing in a social context and it's importance in theatre. The second part deals with the reciprocal relationship of atributes of civil wear and the costumes of different social layers in Russia in the second half of the 19th century. And also it's meaning in contemporary theatre. The third part contains visual suggestions for the main characters of The Idiot by F. M. Dostojevsky.
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Tax expenditures as an instrument of tax policy
 Vágnerová, Klára ; Vítek, Leoš (advisor) ; Vítek, Leoš (referee)
The work deals with an aspect of the tax system, the tax expenditures. The aim of the work is to estimate selected tax expenditures that are typical for the personal income tax in the Czech Republic, and to devise methods of its calculation. The introductory chapter deals with the definition of the tax expenditure, its types, methods of its calculation, and the effects of tax expenditures on the national budget. The second part of the work comprises the analysis of tax expenditures related to the personal income tax. The summary of the analysis and comparison of tax expenditures with Australia and Canada is presented in the third part, and the main ideas of the upcoming tax reform are summarized in the final part of the work.
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See also: similar author names
2 Vagnerová, Karla
8 Vágnerová, Kateřina
1 Vágnerová, Kristýna
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