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Excise Duties and Energy Taxes in the Czech Republic and other member states of the European Union
PEČENKOVÁ, Miroslava
The aim of this bachelor's thesis is to use selected indicators to determine differences between the Member States of the European Union (with emphasis on the Czech Republic) in the application of excise and energy taxes in the defined period 2001-2019. The thesis is divided into two parts, the theoretical and practical part. The practical part first describes the indicators related to the examined taxes. This is followed by cluster analysis. The results of this method made it possible to determine which countries showed similar values in the studied years and which did not. Groups of countries with similar values of monitored indicators in the observed period 2001-2019 are summarized at the end of the work. Based on these results, it is possible to point out whether there was a convergence of states in this period, or the harmonization process of excise and energy taxes.
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Consuption Taxes and Market Prices: Interaction and Effects
Křiklava, Eduard ; Klazar, Stanislav (advisor) ; Hartlová, Alena (referee)
The subject of this thesis is interaction between market prices and consumption taxes. The thesis contains analysis of influence of consumption taxes on market prices of five chosen goods, monitors possible causes, observes and quantifies the amount of additionally imposed tax, which is beard by consumer or producer of the good. The analysis of consumption taxes influence on market prices is performed by methods of correlation and regression analysis. Analyzed products are petrol "natural 95" (unleaded), diesel oil, cigarettes Petra and Sparta, dark rum and beer. Prices of these goods are monitored by Czech Statistical Office. First part of this thesis contains mostly theoretical introduction and impact theory of taxes. Second part deals with particular consumption taxes and their short-term impact. The third part of this thesis contains the statistical analysis.
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Succesful tax reforms in the EU
Patakiová, Lucie ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
The aim of this thesis is to analyze the successful tax reform in the European Union countries. In successful countries, where reforms were implemented, I chose the Slovak Republic, it has been long time a part of our history. Of the Western countries Belgium, Denmark and Finland, because my friends live there and I want to analyze how the reforms affected their financial life. This work is focused on the reasons which led to the changes, those changes also affected the important indicators such as GDP, employment and tax revenue structure.
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