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The impact of the economic crisis on the effective burden on businesses in the Czech Republic
Bajanová, Anna ; Kubátová, Květa (advisor) ; Borůvková, Aneta (referee)
In my diploma thesis, I deal with an issue of effective corporate tax rates. The effective tax rate expresses the real tax burden of companies. The effective tax rate is different from the statutory tax rate due to the impact of tax legislation. The aim of my diploma thesis is to analyze the impact of changes in legislation on the level of effective tax rate for companies divided by size and for companies divided by industry. The first chapter describes the crisis in the world and its consequences on taxation in the Czech Republic. In the second chapter I analyze the impact of legislative changes on the level of effective tax rate during the monitored period, i.e. in the years 2006-2016. The third chapter deals with the classification of methods of calculating effective tax rates. In the last chapter, I analyze the impact of changes in legislation on the development of effective tax rates for companies divided by size and for companies divided by industry.
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Effective tax rate of corporations in Czech Republic and Germany
Kopecká, Magda ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
In my diploma thesis I deal with an effective tax rate on corporate income. The effective tax rate is an indicator that measures real tax burden, which is due to tax legislation different from tax burden corresponding with statutory tax rate. The aim of my thesis is to analyze the effective tax rate of corporations in Czech Republic and Germany in years 2005 and 2013. In first and second chapter I deal with tax systems in both countries. Following chapter is dedicated to determination methods of effective tax rates. In forth chapter are, based on data from Amadeus database, calculated the effective tax rates of corporations in Czech Republic and Germany. In fifth chapter I focus on causes of differences between effective and statutory tax rate and with reference to the lax I analyze the difference between effective tax rates in years 2005 and 2013.
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Daňové úniky u daně z příjmů právnických osob
Kůta, Milan ; Vítek, Leoš (advisor) ; Moravcová, Jana (referee)
This diploma thesis deals with tax evasion of necessary consolidation of public finance in current period. The main goal of this thesis is analyze corporate tax evasion. This thesis is created by using literature, legislation and case law. For the estimate we have used the concept of tax gap, which is based on comparison of theoretical tax liability of the economy with the actual tax receipts.
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Effective tax rate on corporate income
Čuříková, Hana ; Kubátová, Květa (advisor) ; Teklý, Lukáš (referee)
I deal with the effective tax rate of corporation tax in the Czech Republic in my bachelor thesis. Effective or implicit tax rate is an indicator that measures the actual tax burden in individual states. It's a rate, which in itself reflects not only statutory, or nominal tax rate, but also other aspects of the tax system, which affect the total amount of tax paid. The first and the second parts deal with different effective tax rates and their explanatory power. The third part is analytical. The aim is to compare effective tax rates of selected companies in the Czech Republic and explain which factor caused the differences. The analysis is made in the form of graphs.
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