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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Comparison of taxation in roadway and railway transportation in Czech republic in years 2005 to 2016 pointing at fiscal and regulatory function of transportation taxes
 Firichová, Barbora ; Chmelová, Pavla (advisor) ; Hájek, Jan (referee)
Bachelor thesis specializes in roadway and railway transportation and defines problems connected with different taxation in both sectors. Thesis helps to organize the data in transportation, which is dispensable in economy and fast developing. Thesis provides the base for making an analysis of taxation tools nad functions which they should fulfil. Attention is pointing at fiscal and regulatory function. Analytical part defines fundamental institutions in transportation and relevant strategic documents. In time from 2005 to 2016 an analysis of Czech republic is done, thesis focuses on development of transportation tax rates, development of tax income and statistical data about changes of structure in personal and freight transport. The goal is to use the analysed data for final evaluation and put them in context of the goal of Transport policy 2014-2020. Bachelor thesis is able to say that national and supranational interest may differ and so that the regulatory tendency does not always corespond with fiscal essence of taxes. The goal of Transport policy is not fulfilled yet, but the development can be considered as positive. Nevertheless the railways are not stimulated enough the roadways are not sufficiently regulated.
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Function of selective excise taxes
 Kozubíková, Pavlína ; Slintáková, Barbora (advisor) ; Provazník, Kamil (referee)
The subject of the thesis is the fiscal and allocation function of selective excise taxes with focus on the Czech Republic. Due to the fact that the Czech Republic is among countries that apply "traditional excise duties" in their taxation mix, the subjects of which are assumed to have low elasticity of demand, the question is whether these taxes may perform the allocation function. Analysis of the fiscal function is based on the comparison of percentage of excise duties in overall tax revenues of public budgets, and on the development of this portion in time in the EU countries. Stability of revenues resulting from these taxes is verified by variability measures. On the grounds of the performed analysis it can be stated that excise duties in the Czech Republic represent stable revenue of the national budget. Allocation function of these taxes is analysed by graphic depiction and description of the trend of consumption of selected products and of the trend of prices in the period between 1995 and 2010. The trend of prices of selected products is estimated as the difference between interannual changes in the consumer price index for selected product groups and the overall consumer price index. This analysis did not prove unequivocally that the selective excise taxes imposed on the analysed commodities would be able to perform the allocation function.
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