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Analysis of the tax system in the Czech republic and the Slovak from 1989 to the present day focusing the most distinctive differences and their impact on their economies
Burešová, Petra ; Chmelová, Pavla (advisor) ; Zeman, Karel (referee)
The goal of thesis is an analysis of taxation system in Czech and Slovak Republic. Furthermore the thesis focuses on macroeconomic effects of changes in taxing. In theoretical section are defined terms related to taxing matter. In this section we are looking at taxes as government revenue, which is more discussed in practical section of this thesis. Next there are defined macroeconomic indicators - GDP, unemployment and tax quota; those are also discussed and used further. In practical section is at first oulined situation in Czechoslovakia in 1989. Next there are introduced reasons and requirements for in 1993. In next part there is discussed taxation systems analysis in Czech and Slovak Republic since 1993 itself. In this section are stated main differences and similarities between these two taxation systems. Last parts of practical section are dedicated to evolution of macroeconomic indicators analysis in context of changes in taxing. In last part - conclusion - can be found an evaluation of differences and similarities between systems. Despite the separation of both countries and frequent changes in taxation, the systems are much alike. Most distinctions can be found in income taxation, especially in a period when flat tax came into effect, which was expected, however that does not apply anymore due to its abolishment. But even after abolishment of flat tax, the most noticable distinction can still be found in income taxation.
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Analysis of the financial crisis' impacts on the Czech government budget in the years 2005-2013
Čvančar, Martin ; Doležal, Ondřej (advisor) ; Chmelová, Pavla (referee)
This bachelor's thesis focuses on the analysis of the Czech republic's government budget from 2005 until 2013, specifically on the impact caused by the global financial crisis which started in 2008. In the theorethical part we explain how revenues and expenditures of the government budget are structured, the functions of the government budget, budget process and its allocation in the system of public finances. The second part is the analysis itself, performed by comparing the individual parts of revenues and expenditures of the government budget. Detected fluctuations were put into context with the development of the Czech economy. Based on the obtained data, it was found that the recession has mainly affected the revenue side of the Czech government's budget, of which tax revenues were affected the most. The impact on the expenditure was significantly smaller. The final part contains recommendations for the prevention and minimisation of the economic crisis' impact on the government budget.
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Analysis of the impacts of the financial crisis on the state budget of the Czech Republic (2008 - 2013)
Kalinová, Markéta ; Ochrana, František (advisor) ; Vítek, Leoš (referee)
This thesis deals with the effects of the financial crisis on the state budget of the Czech Republic in 2008 - 2013. The main objective of this thesis is to analyze the impact of the financial crisis on revenues, expenditures and budget deficit and public debt of the Czech Republic within the selected period, in the context of measures taken by the government. The theoretical part of the thesis includes the definition of "financial crisis", the main causes of the global financial crisis, including the mechanism by which the crisis has grown into a global extent. The practical part of the thesis deals with the analysis of the impact of the financial crisis on the state budget of the Czech Republic in 2008 - 2013. In conclusion, problem areas are identified and the recommendations are formulated.
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The impact of VAT rate changes on the income side of the Czech Republic’s national budget
Berka, Rostislav ; Kučerová, Zuzana (advisor) ; Pavel, Jan (referee)
This bachelor's thesis discusses all of the legislative changes to the value added tax rates and the impact they have on the national budget revenue of the Czech Republic. The objective of this thesis is to perform a detailed analysis of the individual changes that have been made to the rates, primarily through using the relevant explanatory memoranda to determine the predefined intended impact on the national budget, which is then subsequently compared to the actual situation. Any deviations from the planned values are analysed using, amongst other things, selected macroeconomic indicators. I selected the tax rate as the key factor that has an effect on national budget revenue. I also considered additional aspects that might influence changes in the national budget revenue to a significant degree, in some cases, even more than the tax rate changes. This thesis will provide the reader with a historic overview of all of the legislative changes that have been implemented in relation to the tax rate and the varying impact they have had on the national budget. In addition, this thesis provides information on the predictions for the future.
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Redistributive aspects of tax reform in 2008
Vorlíková, Ivana ; Klazar, Stanislav (advisor) ; Klazar, Stanislav (referee)
This bachelor thesis is focused on the tax reform of year 2008. The tax reform in 2008 has brought many changes, and my goal is to not only characterize these changes, but also show the effects of this reform on the state budget. The theoretical part is focused on the revenue side of public funds. The income tax and the views on the tax system in the Czech Republic are mainly reported here. In the practical part the tax reform of 2008 is presented in further detail, in particular changes in each type of the taxes. This thesis analyzes the impact of the tax reform on the state budget, the development of revenue in years 2007 and 2008 and their comparison.
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Economics growth and social spending - a causal relationship?
Hák, Jiří ; Poláková, Olga (advisor) ; Škop, Vladislav (referee)
This paper aims to explore the relationship of social spending and the economic development of the country or region. Work in the first, theoretical part deals with basic theories of economic growth and their view of the state expenditure on social policy. Due attention is also paid to the basic concepts and types of social policies that significantly affect the size of social spending in the marketing area. As part of the theoretical work will be fundamental characteristics of the measuring instruments for economic growth and social spending. In the second, analytical, part of the thesis will deal with empirical data comparing the economic development with the evolution of the size of social spending in several selected countries. The analysis of this part of the work will be characteristic of otherfactors, the relationship of economic growth and social spending determine, influence, and to some extent and explain, such as unemployment, public revenues and public state debt.
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