National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
The development of consumption taxation in Slovakia
Selecká, Nikola ; Kubátová, Květa (advisor) ; Borůvková, Aneta (referee)
Concern of this diploma thesis is indirect taxation in the Slovak Republic. An aim of this work is to compare consumption taxes and their development in Slovakia and other EU countries and also to identify advantages and deficiencies of the Slovak tax system with focus on the indirect taxation. As even in the sophisticated tax systems of distinction we may find ways for possible reform, suggestions for such improvements in analyzed areas are also included in the diploma thesis.
Excise duty on tobacco products
Sádovský, Martin ; Provazník, Kamil (advisor) ; Vítek, Leoš (referee)
The bachelor thesis is focused on the excise duty on tobacco products. The main aim of it is to explain the method of taxation of tobacco products according to the legislative documents which are valid in the Czech Republic. The first part of thesis contains the method of taxation of tobacco products, where is defined in general the taxation of commodities which are liable to the excise duty. Then there is analyzed overall minimum excise duty on cigarettes and determined the result by comparison, if the Czech Republic meets the requirements of the European Community. The influence on the amount of tax is determined by the analysis of the tax rates until year 2014. The last part of the thesis deals with the importance of tax revenue from excise duty on tobacco products.
Tax shares of income taxes - comparing Czech Republic and Slovakia
ŠVECOVÁ, Jana
Tax share is macroeconomy indicator to compare tax burden by individuals and legal entity in several states. This thesis was interested in tax share of income taxes. I have found data for calculation of tax share and I have interested in tax share progress in Czech Republic and in Slovakia. I needed these data to compare tax burden in these states. Practical part of the thesis is focused on comparing tax shares in these states in years from 1999 to 2008. The aim of this thesis was searching differences between tax shares. The tax shares were not the same in every year. I found out that tax burden in Slovakia is lower than in Czech Republic. Many factors affect tax share. I have focused on tax rates and nontaxable parts of the tax base in years between years 1999 and 2008.

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