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Microeconomic Analysis for Evidence-Based Policy
Janský, Petr ; Bauer, Michal (advisor) ; Blundell, Richard (referee) ; Galuščák, Kamil (referee) ; Schneider, Ondřej (referee)
This dissertation thesis is focused on the microeconomic analysis of public policy in the Czech Republic. It consists of three parts, the first two parts deal with the analysis of tax policy; the third part of this thesis is focused on inflation differentials. The first chapter deals with the analysis of value added tax. The rates of value added tax (VAT) have recently changed in the Czech Republic, and I simulate the impact of these reforms. They are an example of changes in indirect taxes that change the prices of goods and services, to which households can respond by adjusting their expenditures. I first estimate the behavioural response of consumers to price changes in the Czech Republic by applying a consumer demand model of the quadratic almost ideal system (QUAIDS) on the basis of the Czech Statistical Office household expenditure and price data for the period from 2001 to 2011. I derive estimates of own- and cross-price and income elasticities for individual households. I then use these elasticities to estimate the impact of the changes in VAT rates that were proposed or implemented between 2011 and 2013, on households' quantity demanded and government revenues. One of the main findings is that the estimated increases in government revenues that take the consumer responses into account are...
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Microeconomic Analysis for Evidence-Based Policy
Janský, Petr ; Bauer, Michal (advisor) ; Blundell, Richard (referee) ; Galuščák, Kamil (referee) ; Schneider, Ondřej (referee)
This dissertation thesis is focused on the microeconomic analysis of public policy in the Czech Republic. It consists of three parts, the first two parts deal with the analysis of tax policy; the third part of this thesis is focused on inflation differentials. The first chapter deals with the analysis of value added tax. The rates of value added tax (VAT) have recently changed in the Czech Republic, and I simulate the impact of these reforms. They are an example of changes in indirect taxes that change the prices of goods and services, to which households can respond by adjusting their expenditures. I first estimate the behavioural response of consumers to price changes in the Czech Republic by applying a consumer demand model of the quadratic almost ideal system (QUAIDS) on the basis of the Czech Statistical Office household expenditure and price data for the period from 2001 to 2011. I derive estimates of own- and cross-price and income elasticities for individual households. I then use these elasticities to estimate the impact of the changes in VAT rates that were proposed or implemented between 2011 and 2013, on households' quantity demanded and government revenues. One of the main findings is that the estimated increases in government revenues that take the consumer responses into account are...
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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 tax harmonization and coordination in the European Union at Value Added Tax
Polehňová, Silvie ; Němcová, Ingeborg (advisor) ; Antal, Jarolím (referee)
The tax harmonization in the European Union is focused on indirect taxes, primarily on value added tax. The value added tax was established as the all-European tax, used for financing the budget of the European Union and it can be found in the taxation system of every member state of the European Union. The tax harmonization of value added tax is taking place since its establishment. The thesis is focusing on the harmonization of the value added tax. The aim of the thesis is to find out the level of harmonization of value added tax on the internal market of the European Union and if there exists the connection between harmonization of the tax and its withdrawal, in other words if the process of the harmonization helps to increase the withdrawal of value added tax in member states of the European Union.
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Tax incentives for science, research and development
Hrubý, Přemysl ; Vítek, Leoš (advisor) ; Tepperová, Jana (referee)
This thetis deals with the support of research and development realized by private companies. The importance of research and development in contemporary economies is explained at the beginning of the thesis. In the second part is explained the necessity of public support of research and development and design of exploited tax incentives including measuring of their effectiveness. The final part will compare and evaluate the established policy to support private research and development in Czech Republic, United Kingdom, France, Australia and Ireland.
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The Development of VAT in European Union during the Financial Crisis
Pecková, Zdeňka ; Kubátová, Květa (advisor) ; Čuříková, Hana (referee)
The thesis is devoted to the development of value added tax in the period of financial crisis in European Union. The aim of the thesis is to answer a hypothesis, if European Union member states act according to economic theories in the field of VAT tax policy. The opening chapter explains the term of financial crisis, its development in USA and spreading out to other world markets. An introduction of the most important economic theories regarding taxes, which will serve as a theoretic background for the further analysis, follows the first chapter. The process of implementation and harmonisation of VAT European Union is described in the third part. The last unit is dedicated to the analysis itself, which is done by decomposition of VAT to rates and revenues of the tax. The development is displayed by comparison of the year 2008 and 2013.
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The effectiveness of tax policy on the EU national tax systems
Marečková, Alžběta ; Kubátová, Květa (advisor) ; Kučera, Jonáš (referee)
The aim of this work is to determine effectiveness of tax policy of the European Union -- if its manages national tax systems. First chapter deals with the essence of tax policy, its latest strategy and its aims and instruments. The following theoretical section discusses tax harmonization and policy of direct and indirect taxes and their legislation. The analytical part deals with the impact of tax policy on national tax systems. Using statistical data about the European Union we will be implemented method of analysis on two macroeconomic indicators -- tax quota and the implicit tax rate on labour but also on the development of value added tax rates.
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Tax policy and economic crisis
Horáková, Daniela ; Tepperová, Jana (advisor) ; Bušovská, Monika (referee)
The work aims to compare the tax measures in countries receiving international financial assistance during the economic crisis between 2007 -- 2013. For comparison, three EU countries were selected which are members of the tax policy, tax measures, tax, Ireland, Cyprus, Spain, the euro area., and which hadn't faced the lack of funding before the crisis - Ireland, Cyprus and Spain. In order to compare selected countries, it was necessary to define the requirements of the tax systems in general first and determine what the economic crisis is. The current crisis is systemic and therefore tax measures implemented in selected states have affected all of the taxes. Most of partial tax measures have been made in personal income tax and VAT. On the contrary, the tax on corporate income remained almost unchanged in Ireland and Cyprus. The vast majority of anti-crisis measures in selected countries have led to an increase in the tax burden on individuals, mostly people with higher income.
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Analysis of Tax Policy of the Czech Republic in the area of taxation of tobacco products
Horáková, Dora ; Provazník, Kamil (advisor) ; Vítek, Leoš (referee)
From 1st January 2014 the Czech Republic has to fullfil new minimum rates of excise duty on tobacco products according to requirements of the European Union. The aim of my thesis is to analyze the current state of tax policy on tobacco taxation and design the future rates with regard to the current structure of the consumption of tobacco products. The first chapter concerns mainly to the Czech legislation, the system of taxation of tobacco products, defines the basic concepts and principles, the second chapter focuses on the development and requirements of European secondary law governing the taxation of tobacco products, which is the means for the harmonization of excise duties in the European Union. There is some space given to the development of the rates of excise duty on tobacco products and revenues of this tax, including their evaluation. The final analysis compares alternatives of the tax rates as they could be set from 2014 following the development of the future exchange rate according to the Ministry of Finance forecasts and at different rates of value added tax.
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