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Zdaňování právnických osob v České republice a v Estonsku
Pospíšil, Jiří
The bachelor thesis deals with the comparison of different concepts of taxation of the legal entities in the Czech Republic and Estonia. The aim of the thesis is to identify the identical and different components and to formulate theoretical recommendations for possible changes of the tax systems. The first part deals with general bases of the tax and analyses related income tax acts. The following is a comparison of selected indicators and demonstration of differences on model examples. The final part contains a discussion about findings and possible recommendations.
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Changes in the tax quota in EU Member States
RYŠAVÁ, Petra
This master thesis is about tax quota and its change in the states of European Union. The practical part starts with display of the tax quota in the states of EU and its changes after 20 years, there is a comparison of the tax quota in 1995 and 2015. In these years, there is also performed the cluster analysis in the programme STATISTICA 12. The cluster analysis consists of four variables (partial tax quota): indirect taxes, personal income taxes, corporate income taxes, social contributions. The aim of this analysis is to find groups of states with a similar development of the tax quota. Then follows the convergence analysis, which says that tax systems of the states in EU are gradually approaching each other. The last topic in this thesis is a comparison of the average values EU of the development tax quota with development of the total tax revenues and the GDP. The very similar and unstable development of the two last mentioned indicators are ensuring a relatively stable value of the tax quota over time.
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Comparison of tax systems of the Czech Republic with the selected EU countries
Čamajová, Martina ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The bachelor thesis deals with selected tax systems of the European Union countries, namely the Czech Republic, the Slovak Republic and Sweden. The main aim of the thesis is a comparative analysis of selected tax systems. The first part of the bachelor thesis is devoted to the theoretical knowledge of tax issues. In the second part, individual tax systems are characterized and the third part is based on the comparison of individual tax systems through selected macroeconomic indicators such as the tax mix, tax revenue, tax quota and, lastly, the size of the tax burden of the taxpayer.
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The structure of taxes in the CR in comparison with selected OECD and countries EU
Kotlán, Igor ; Bakeš, Milan (advisor) ; Švarc, Zbyněk (referee) ; Boháč, Radim (referee)
In the recent days, there has been culminating a laic and professional discussion to the topic of the fiscal reform in the Czech Republic. A necessary part of a potential public finance reform is then a tax reform, as well. The submitted paper contains an analysis of fundamental approaches to taxes and their structure from the synthetic point of view of legal and economic science, which has had a long tradition since Czech national economists of the first republic. An objective of the paper is an attempt to promote a scientific methodically balanced approach, as well, namely in the ontological sense, but also in the sense of teleological and normological gnoseology. The above mentioned then enables to modify some recommendations for central authorities in the field of legislative changes and tax policy. The objective of the paper is, on basis of an own empirical analysis, to reformulate recommendations for lawmakers and tax policy makers in the Czech Republic in terms of possible de lege ferenda changes. The conclusions of this paper can be summarized into five key recommendations for lawmakers and tax policy makers in the Czech Republic. They are: a recommendation of non- increase of the overall tax burden or, as the case may be, of effecting its decrease, of decrease of employment tax burden, and...
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Tax system in the Czech Republic focusing on value added tax
Morávková, Alena ; Pletichová, Dobroslava (advisor) ; Brožová, Ivana (referee)
Bachelor thesis is focused on value added tax, as one of the key items of state budget revenues. Economic importance of the value added tax in recent years been steadily increasing. It is also the most frequently mentioned taxes in connection with tax evasion in various forms. The issue of tax evasion, after the Czech Republic joined the European Union has grown to an international level, mainly due to the opening of borders and facilitate the free movement of goods and people. The Czech legislation is gradually getting measures to facilitate illegal practices at least limit. The aim of this thesis is to evaluate the functioning and effectiveness of the adopted measures to eliminate tax evasion on VAT and evaluate these measures to poured selection of value added tax. The operational objective is to design its own procedures, which would lead to a reduction in tax evasion.
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Tax system in the Czech Republic focusing on value-added tax
Laki, Gustav ; Pletichová, Dobroslava (advisor) ; Brožová, Ivana (referee)
The value-added tax makes a significant part of our tax system and is a key revenue of the state budget. The VAT is paid to state since January 1, 1993, when it replaced the sales tax. The taxpayer is anyone who buys certain product or service. Since 2015 the basic rate of VAT is 21 %, the reduced rate is 15 %. A novelty in 2015 in the Czech republic has become a reduction of the reduced rate to 10 % for some products, for example baby food, medicaments, books and more. As the payer and the taxpayer of VAT are not the same subjects, we classify this tax together with excise duties among indirect taxes. The other part of our tax system form direct taxes, which are devided into income and property taxes. The statistical calculations show that an increase of the basic rate of VAT reduces state budget revenues, therefore there is an inverse relationship. Conversely, an increase of the reduced rate of VAT will increase state budget revenues, since the reduced rate applies to goods necessary for survival.
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Tax system in the Czech Republic focusing on value-added tax
Jelínková, Ivana ; Pletichová, Dobroslava (advisor) ; Brožová, Ivana (referee)
Bachelor thesis is focused on the description of the tax system in the Czech Republic, which is formed as an interconnected system of individual taxes in order to to get the necessary financial means for the state budget. It describes the basic principles and functioning of individual taxes, and also in relation to the European Union, whose membership of the Czech Republic pledged to ensure the harmonization of its legislation with the European Community law.Given that the main component of the income of the state budget in the area of indirect taxes is a tax on value added is precisely appreciation of development of this tax and the impact of its changes on the national budget devoted to the most attention. Bachelor work focuses on the legalities of having a fundamental impact on application of this charge, analyzes and proposes new solutions in relation to the state apparatus and economic development of the Czech Republic.
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The Comparison of tax burden on personal income of Central European countries
Kondratenko, Alina ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
The bachelor thesis is focused on the comparison of tax burden on personal income of Central European countries. For the examination I have chosen the Visegrad Group - Czech Republic, Poland, Slovakia and Hungary. The first part is aimed at the comparison of structural elements of the income tax and the amount of social security. In the second chapter is calculated the effective tax rate for the selected group of tax payers. The third part deals with the calculation of the tax quota. The last chapter provides an overview of the international aspects of taxation, such as taxation conventions and the legeslation of the EU. According to my research I find out that the lowest tax burden have the employeesin Czech Republic, contrarily the highest tax bureden have employees in Hungary.
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Comparation of development of public budgets at particular political cycles in Czech Republic since 1993 to 2015
Křeček, Štěpán ; Ševčík, Miroslav (advisor) ; Chalupecký, Petr (referee)
The paper provides a comprehensive overview of public budgets in the Czech Republic, focusing on government budgets. The thesis compares the development of fiscal policies in distinct political cycles in the modern era of the Czech Republic. This allows for the analysis of the influence of the fiscal policies on the development of distinct macroeconomic indicators which then makes possible the evaluation of the success of different approaches to budget making. The preparation of public budgets is a periodical activity which happens at all levels of public governance. Therefore, the paper thoroughly analyzes preceding budgets and attempts to reveal the errors make by our governments. A deductive method is used with these analyses and their comparisons to make the foundation for general principles which can be used for the improvement of the budget planning in the Czech Republic.
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Comparison of tax systems of the Czech Republic and Germany
Záhorovská, Kristýna ; Morávková, Jana (advisor) ; Kubátová, Květa (referee)
This bachelor thesis deals with a comparison of tax systems of the Czech Republic and Germany. The main goal is to undertake a comparative analysis of the tax systems. Other objectives are to describe and compare the different systems based on a number of indicators. The first chapter deals with a theoretical concept of taxes. In the second chapter you can read about the tax system in the Czech Republic. In the third chapter there is a description of the tax system in Germany. The fourth chapter is about a comparison of the tax systems based on tax burden of a fictitious employee and macroeconomic indicators which are tax mix, tax burden and taxes by level of government.
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