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Dopady změn sazeb DPH u potravin v zemích EU
Pokorná, Lenka
This diploma thesis is focused on examining the impacts of the distribution of the tax burden/benefit on the seller and the buyer in the changes of the VAT rates for foodstuffs in the countries of the European Union, between years 2010 and 2016. The main objective of the work is to set relative values of the tax incidence for consumers and producers in the individual EU countries, and then to deter-mine the general model of this distribution. For the solution, the tax impact meas-urement method was used at the time of the tax rate change using formulas. It was found that in the EU countries the average tax burden on the buyer was 66%. The buyer also receives an average tax benefit of 58% on average. This finding is beneficial for tax policy makers in their decision making.
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Incidence zavedení třetí sazby daně z přidané hodnoty
Kumbárová, Jaroslava
Tax incidence of implementation of the third Rate of Value Added Tax. Thesis. Brno: Mendel University in Brno, 2016. Thesis deals with Tax incidence of implementation of the third Rate of Value Added Tax in the amount of 10 % on selected products (i.e. books, medication and children´s nutrition). On the basis of the monitoring of the prices of selected commodities conducted from October 2014 to March 2015, is determined and analysed the real Tax incidence of implementation of the third Rate of Value Added Tax to the buyer and to the seller.
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The impact of a reduced rate of VAT on food
Janáček, Viktor ; Slintáková, Barbora (advisor) ; Kozubíková, Pavlína (referee)
This Bachelor thesis deals with the analysis of the tax impact caused by increase of a reduced rate of VAT (value added tax) that is imposed on food. The aim of the work is to measure the tax impact on a seller and a consumer of food in short period between the last quarter of 2011 and first quarter of 2012 in the Czech Republic. The tax impact is measured by method that works with consumption prices of food during this period.
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Incidence změn sazby spotřební daně z cigaret v ČR
Dobrovolná, Jitka
This thesis is focused on identifying and quantifying the characteristics of inciden-ce of excise duty on cigarettes in the Czech Republic from 2004 to 2014. Working primarily determined by the effective rate impact of changes in excise rates on cigarettes buyers and sellers. Tax implications are determined as a weighted ave-rage price of cigarettes, as well as the unweighted average prices of cigarettes. For the tax rate on cigarettes is also verified that meets the minimum value determined in the context of the harmonization efforts of the Member States of the European Union. Furthermore, by analyzing excise taxes, cigarette consumption per capita and by calculating elasticities are at work also reviewed the objectives of tax policy in the Czech Republic. Based on the results of the thesis are formulated assumptions about effective consequences of possible future changes in the rate of excise duty on cigarettes.
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Dopad zvýšení ceny tabákových výrobků na výrobce
Langová, Veronika
The bachelor thesis deals with analysis of impact of increasing cigarette excise taxes and their prices on the producers in Czech Republic during the years 2004 -- 2015. The first part of this work includes theoretical findings from available literature which is dealing with taxes issues. Major topics of this part are excise tax on tobacco products, harmonization within European Union and tax incidence. The second part concentrates on identification of primal factors which affect ciga-rette market and producers themselves. Based on these factors the impacts of increasing tobacco excise on producers of cigarettes were found, as well as impacts of increasing prices of cigarettes which are closely related.
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Změny snížené sazby DPH u potravin a jejich dopady na subjekty v ČR
Švancarová, Šárka
This diploma thesis deals with changes of the reduced value added tax rate on food and their effects on entities in the Czech Republic. The literature overview explains the basic terms in the area of value added tax, and in more details it describes the issue of tax incidence and its consequences. The attention is also concentrated on the food market and on the principles that operate on it. The next part concerns the quantification of the actual development of the reduced value added tax rate and its impact on the distribution of the tax burden. The aim of the diploma thesis is to determine the degree of the tax burden distribution arising due to changes in the reduced VAT rate imposed on food in the Czech Republic within the maximum possible length of the time series between buyers, sellers and manufacturers and to compare these results with theoretical assumptions about the distribution of the tax burden between these entities. The partial objective is to evaluate how the determined distribution of the tax burden affects different groups of consumers.
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Zatížení obyvatel při změnách sazeb daně z přidané hodnoty
Hudcová, Dagmar
This thesis focuses on tax incidence of selected products falling into the reduced VAT rate. This thesis analyzes the impact of changes of the reduced VAT rate on the consumer. It identifies the possible factors influencing the tax transfer and the tax impact and effects arising from it. The analysis focuses on reduced VAT rate in 2012, where there was an increase by four percentage points and on reduced VAT rate in 2013, where the rate was increased again by one percentage point. To determine the percentage impact of the change of reduced VAT rates, the average prices of food from the Czech Statistical Office are used in both cases. Finally the thesis gives recommendations on tax policy in the field of the reduced VAT rate.
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Dopady změn spotřební daně z piva v České republice
Čajková, Veronika
This diploma thesis aims to analyze impacts of beer consumer tax changes in Czech republic on the date 1st January 2011. Next confronts this impacts within each size class breweries through observation of the prices of consumer products. Track prices of the product was from 1st january 2010 to 31st march 2011, ie before and after amendement to the Law on excise duty. It was found, that consumer tax change falls to sellers - for small breweries and for larger breweries falls to buyers.
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