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Nástroje měření efektivnosti výběru daní
Fizková, Šárka
The bachelor thesis deals with the identification of methods of tax collection measurement and their application in comparison with selected OECD member countries. The objective of this thesis is proposing an optimum solution how to increase the efficiency of tax collection. The theoretical part introduces the tax system and its efficiency. The practical part is dedicated to the analysis of the methods and their last results, which are the basics for the comparison of the methods and the following conclusions and recommendations for the tax system in the Czech Re-public.
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Economic and social aspects of the VAT rate on selected products
Valdová, Kateřina ; Klazar, Stanislav (advisor) ; Čejková, Eliška (referee)
The purpose of my Bachelor thesis is to analyse if installation of the second VAT reduced rate in the case of chosen products in Czech Republic was effective. I have examined three indexes. These indexes are administrative costs, price and amount of chosen products (gluten free food, books, baby food). The first part of my thesis is exploring administrative cost and tax incidence. The following is about description using reduces rates in Czech Republic and European Union this rates framework. Finally I have analysed evolution of administrative costs after installation of the second reduced rate was as beneficial as expected.
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Measuring the complexity of the tax system with the help of the Doing Business study
Ulman, Martin ; Klazar, Stanislav (advisor) ; Blažek, Petr (referee)
Study of the World Bank and PricewaterhouseCoopers between years 2006 -- 2011 i.a. showed, that the Czech Republic still have, from the beginning of the study, the most time-consuming and the most costing tax system in the European union. Also the Czech Republic is ranked among countries, which have reduced the time-demand factor of their system the most. Time to comply for the Czech Republic is 557 hours, which range the Czech Republic at the 167th position from the 183 countries surveyed. The present bachelor thesis tries to analyze the fact, why the Czech Republic in the study reaches such poor results, if there doesn't exist the option of wrong methodology. The first part of the work is devoted to the tax theory; the second part is focused on description and explanation the two of the best know models that measures tax compliance cost of the private sector; and the last part analyzes reached results by the Czech Republic and subsequently compares them with the results reached by Slovak Republic which are optimal with regard to the historical evolution, similar tax system and legislation. At the end of the work there is a finding that the negative result of the Czech tax system is mainly caused by too simple and generous methodology of the "local company", which has been developed by the World Bank
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Methods of calculating the administrative burden on business caused by the tax system
Cvrčková, Johana ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
Study of the World Bank and PricewatehouseCoopers for the year 2010 showed that the Czech Republic has one of the most time-consuming tax systems. Companies in the country spends activities relativ to the payment of taxes 613 hours per year which Czech Republic belongs to the 121st place from 183 countries surveyed. The present bachelor thesis analyses the situation, why country is making such poor results hen the actual tax rates are a worldwide pespective rather below average. The first part of thesis deals with taxes in general and the tax system. The second part describes and compares the methods used for measurement of tax costs. The third part will compare the results with Slovakia which seems most appropriate with regard to the duration of the common law, similar tax system and legislation. This part also gives account of how the tax system affect the operation of businesses. At the end of the work is finding that the negative results of the tax system in terms of international comparison may be irregular and is caused by opaque methodology study by multinational company. Key words: tax system, administrative cost of taxation, induced tax costs, Doing Business, Paying Taxes.
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The Laffer Curve and Its Verification
Zadražilová, Jana ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
The thesis deals with a conception of the Laffer curve. It shows up economic chain of events of the Laffer curve origin. The conception is upgraqded by administrative costs of tax collection, thesis put into the connection tax rate and tax efficiency through this way. Further, there is checked by statistical software relation between tax yield and tax rate. There is also made quantification of administrative costs of the tax collection.
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