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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
The impact of the economic crisis on the difference between the effective and statutory tax rate in the Czech Republic
 Zavadilová, Dominika ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
The diploma thesis on topic The impact of the economic crisis on the difference between the effective and statutory tax rate in the Czech Republic deals with the issue above the nominal and effective tax rates on corporate income during the economic crisis, specifically between years 2006 and 2015. The thesis deals with the causes of these differences between rates during each year of the crisis, and there is also comparison among the Czech Republic and European Union countries. First the work mentioned problems related to the last economic crisis, not only globally but also in terms of the Czech Republic. The following is a basic characteristic of the tax on corporate income, the share of total taxes over the years and the most important changes in the Law on Income Tax in the Czech Republic in individual years. In conclusion there is displayed the development of implicit and statutory tax rates and an analysis of the differences between these two rates.
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The tax system of the United Kingdom and its comparison with the Czech tax system
 Zavadilová, Dominika ; Čuříková, Hana (advisor) ; Kubátová, Květa (referee)
The bachelor thesis deals with the comparison of the tax system in the Czech Republic and Great Britain (UK). The aim of this work is to describe these two tax systems and subsequent execution of comparative analysis. The work is divided into three chapters. The first chapter describes the tax system in the Czech Republic, the second chapter focuses on the current tax system in the UK. In the last part of this work is a comparison of the tax systems on the basis of selected indicators relating to taxation. These indicators are the tax mix, tax burden, tax determination and evolution of tax rates on personal income, corporate income and value added tax. This comparative analysis is made in the form of graphs.
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See also: similar author names
2 ZAVADILOVÁ, Dita
2 Zavadilová, Darina
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