National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Analysis of revenues from value added tax.
Sádovský, Martin ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This work is aimed on analyses of revenues from value added tax. These revenues are very important in public finance. The main goal of this work is to define independent variables of revenues and to create models for prediction revenues. For achieving this goal, it is used theory of tax revenues and mathematical - statistical methods of regression analysis and method of comparison. At first set the variables that affect the amount of revenues, then create equation for estimating revenues and eventually these predictions are verified on real data. Independent variable affecting revenues are GDP, GDP growth and tax rate. The best model for prediction is model based on GDP growth and difference in tax rate. We use method of comparison for searching conclusions in differences between tax duty and tax revenues. Tax duty is always higher than tax revenues. The uncollected tax revenues were in the values 6 - 22 mld. CZK. The final section search changes in the structure of tax duty in the years 2005 - 2012.
Tax Revenue Predictions of Regions
Plocková, Monika ; Sedmihradská, Lucie (advisor) ; Bayer, Ondřej (referee)
Diploma thesis is focused on regions' tax revenue predictions. Emphasis is placed on determining whether these predictions could be deliberately distorted by their creators. The thesis evaluates prediction of all regions with the exception region Prague City which is subject to different rules of tax revenue assignment. Besides quantifying deviations in real tax revenue collection and prediction of individual regions, evaluation and exploration of susceptibility to systematic distortion thesis also deals with the comparison regions 'errors in predictions and errors made by Ministry of Finance of the Czech Republic. Theses of deliberate misrepresentation tax revenues volume is not confirmed as result of statistical analysis performed. The idea that regions compile their predictions according to the Ministry of Finance forecasts, which are known before creating their own predictions, is also refused.

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