|
|
Tax Burden of Czech Households According to Different Tax Rates of Value Added Tax
Kábelová, Lucie ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The aim of this work is to develop a model, based on which it will be possible to measure the tax burden (tax effect) of Czech households. The first chapter describes the value-added tax as a tax on consumption, describes the historical development of this tax and discusses it in the context of the European Union. The second chapter presents the processing of statistical data needed for analysis between 2011 and 2012. The third chapter discusses the results of the analysis. The results are also presented graphically on the chart and tables.
|
|
|
Impact of increase in VAT rates on households in the Czech Republic from 2007 to 2012
Hakl, František Marian ; Slintáková, Barbora (advisor) ; Mikušová, Pavla (referee)
Increase in the Value added tax rates in the Czech Republic from 2007 to 2012 evokes discussion about the tax impact on the tax burden of households. Nowadays, it is possible to quantify the real tax impact on households thanks to data from The Expenditures and Consumption of households included in Household Budget Survey. The aim of the bachelor thesis is to analyse the tax burden of households in the Czech Republic in the period of time from 2007 to 2012. The thesis is focused on the progress of the tax burden of households by status of head of household and the comparison between the households and tax burden of chosen consumption. The results confirm the increase in the tax burden of households in the Czech Republic from 2007 to 2012 and the dependency of the tax burden of these households on the method of quantification.
|
|
|
Value added tax burden on low-income households
Lásková, Barbora ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The aim of this Bachelor thesis is to analyse the tax burden low-income households endured in comparison to the richer ones in relation to the development of value added tax rates from 2007 to 2013, both in absolute and relative terms. The first chapter focuses on the description of developments in VAT, and on setting principles for the subsequent analysis. The second chapter summarizes data from the Household consumption expenditure - National accounts and presents methodology used for the data analysis for the period 2007-2013. The third chapter analyzes the tax burden of low-income and richer households in absolute as well as relative terms and describes the structure of their expenditures and the ratio of paid VAT to their net cash income.
|
|
|
Dopady změn při uplatňování DPH v oboru stavebnictví
Dvořáková, Lucie
This thesis deals with the impact of significant changes to the VAT Act in the con-struction industry. It evaluates the impacts of the introduction of the reverse charge regime for construction and assembly work on the economic indicators of construction companies and VAT collection. The work also evaluates the effects of changes in the rates of value added tax on economic indicators of construction company, construction work prices, property prices and VAT collection. Based on the results, the author puts forward suggestions and recommendations.
|
|
|
Dopady uplatňování daně z přidané hodnoty u obcí
Novotný, Pavel
This diploma thesis deals with impacts of the application of value added tax by municipalities. It explains the basic concepts of value added tax in the context with activities of municipalities. Municipalities have more difficult position with apply-ing value added tax. Municipalities must distinguish between economic activity and public administration. Thesis focuses to taxpayer and non-taxpayer. For tax-payers is their current situation evaluated and possible changes are proposed. In case of non-taxpayer is possibility of voluntary registration to value added tax con-sidered and the impact of registration to municipal budget. In thesis are proposed possible changes of current value added tax legislation.
|
|
| |
|
| |
|
| |
|
|
Production of public goods in South-Bohemia region
TRNKOVÁ, Jana
The content of the first part of my work is a description of basic economy definitions from goods and public sector. I explain there public goods and their financing. This part is important because of better understanding of the second part of this work. My work name is Production of public goods in South Bohemian, and public goods are a lot so in the second part I chose description of a czech education from 2004 to 2007.
|
guest ::
