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Odhad Lafferovy křivky pro Českou republiku a Německo
Jebáčková, Iveta
Diploma thesis deals with the estimation of Laffer Curve including quantification of a point where corporate tax rate provides maximal revenue. Parabolic relationship is examined between statutory and effective average tax rate and tax revenues relative to GDP. The estimation is performed on empirical data of the Czech Republic and the Federal Republic of Germany. Methods of regression analysis, especially the method of Ordinary Least Squares and its generalized version, are used. Further the effect of selected factors (tax evasion, size of economy, openness of economy, etc.) on corporate tax revenues and on corporate tax rates is verified across 28 European Union members using the methods of nonparametric correlation analysis. Similarly, the effect of corporate taxation on selected macroeconomic indicators (e.g. economic growth, investment) is examined.
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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 the company in 2015
Štěpánová, Andrea ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
This thesis focuses on the effective income tax rate of the company and its comparison with the statutory corporate tax rate. The theoretical part includes general definition of effective tax rate and describes its classification. Furthermore it describes Czech Republic's tax system with a detailed focus on corporate income tax and its calculation. The practical part analyses the effective income tax rate of the company chosen. The ex-post evaluation method has been used to calculate the company's effective income tax rate. This index has been compared with the statutory income tax rate via distortion ratio. The conclusion involves determination of the average effective income tax rate of the related industry and its comparison with the effective taxation indicator calculated.
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Odhad Lafferovy křivky pro Českou republiku a Německo
Jebáčková, Iveta
Diploma thesis deals with the estimation of Laffer Curve including quantification of a point where corporate tax rate provides maximal revenue. Parabolic relationship is examined between statutory and effective average tax rate and tax revenues relative to GDP. The estimation is performed on empirical data of the Czech Republic and the Federal Republic of Germany. Methods of regression analysis, especially the method of Ordinary Least Squares and its generalized version, are used. Further the effect of selected factors (tax evasion, size of economy, openness of economy, etc.) on corporate tax revenues and on corporate tax rates is verified across 28 European Union members using the methods of nonparametric correlation analysis. Similarly, the effect of corporate taxation on selected macroeconomic indicators (e.g. economic growth, investment) is examined.
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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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Faktory ovlivňující výši inkasa korporátní daně v České republice
Kšicová, Lucie
The main topic of this diploma thesis is tax competition in the field of corporate tax. Its first part, among others, describes parameters, whose influence on tax collection was analysed by authors in different periods and judicatures. The importance of selected factors in the circumstances of the Czech Republic between 1998 and 2012 is then tested by multivariate regression analysis. The results show that - despite of expectations - statutory tax rate together with level of profit of companies are not the only key determinants. Other parametres describing openness of the international trade, level of investitions, national productivity rate or deficit of the national budget play their role as well. Based on these results, recommendations for the authors of the tax politics are presented.
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