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The impact of a reduced rate of VAT on food
Janáček, Viktor ; Slintáková, Barbora (advisor) ; Kozubíková, Pavlína (referee)
This Bachelor thesis deals with the analysis of the tax impact caused by increase of a reduced rate of VAT (value added tax) that is imposed on food. The aim of the work is to measure the tax impact on a seller and a consumer of food in short period between the last quarter of 2011 and first quarter of 2012 in the Czech Republic. The tax impact is measured by method that works with consumption prices of food during this period.
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The impact of VAT rate increase on regular public passenger transport
Kratochvílová, Eliška ; Slintáková, Barbora (advisor) ; Kučerová, Zuzana (referee)
Presented bachelor thesis deals with the incidence of reduced VAT rate changes, which was implemented as of 1.1.2012. The introductory part of the paper focuses on the definition of basic concepts relating to VAT, its rates and harmonization. The second, theoretical part mainly explains the concept of tax incidence and its measurement. The aim is to analyze the impact of annual changes of reduced VAT rate on prices of regular public passenger transport. The final part of the work is devoted to this analysis. The impact on the various types of transport operators is determined by comparing ticket prices prior to the change in the VAT rate and after the change.
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Advantages and disadvantages of using a single VAT rate
Pechová, Romana ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The aim of this bachelor's thesis is to analyze and identify the advantages and disadvantages of using a single VAT rate. This thesis is divided into three parts. The theoretical part explains the basic concepts concerning the issue of VAT rates. The second part contains an analysis of advantages and disadvantages of using a single VAT rate. In the third, the practical use of the questionnaire I find out what the impact of introducing a single rate VAT think the general public
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Modelling Impacts of the Ecological Tax Reform and Possible Ways of its Further Progress
Koderová, Alena ; Kubátová, Květa (advisor) ; Vítek, Leoš (referee) ; Široký, Jan (referee)
The main objective of the thesis is to identify appropriate approach to evaluation of impacts of the first phase of the ecological tax reform in the Czech Republic, its consequent adaption and application for the particular purpose. The input-output analysis has been found as the most convenient solution for such a sort of analysis. The analysis has been used for the evaluation of impacts on final production prices of each NACE sector resulting from introduction of new taxes on electricity, solid fuels, natural gas and some other kinds of gases in the Czech Republic. Because of unavailability of information about the final impact of taxes on particular objects in the economy, the analysis is conducted on the basis of five incidence assumptions about the impact of taxes on distributors and customers. While the aforementioned analysis is the essential chapter of the thesis, the work starts with a theoretical introduction related to optimal tax theories and theories about possible positive effects of environmental tax implementation. Additionally, energy tax implementation in the Czech Republic and in the European Union is mentioned. Furthermore, an important starting point in finding the most convenient model was to summarize various approaches to modelling energy tax impacts on the economy. Therefore, theoretical description of particular models is provided when history of the models, type of equations and dependences in the model are described. Moreover database requirements and possibilities to use the model for another purpose are discussed. The thesis also comprises of the analysis of pros and cons and additional important characteristics of relevant models together with the summary for which purpose was the particular model used in the Czech Republic. The introduction of energy tax in the Czech republic on the final production prices was proved to be unimportant and with only exceptions (namely the sector of production and distribution of electricity, natural gas and water) an increase in final production prices does not exceed 0,2 % and for a half of all the sectors the increase does not exceed 0,1 %.
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Tax aspects of providing a car to employees
Máleková, Martina ; Slintáková, Barbora (advisor) ; Kučerová, Zuzana (referee)
Providing a car to employees for private use is one of today's most desirable employee benefits. Tax systems of different countries limit advantages resulting from this benefit differently. This bachelor thesis analyses differences in tax incidence of providing a car to employees in the Czech Republic and in Australia. The thesis is structured into three chapters. The first chapter describes the benefit of providing a car to employees and its tax regulation in the Czech Republic. The second chapter attends to this benefit and its taxation in Australia. In the third chapter, tax incidence on disposable income of employees, costs of employers and tax yield is analysed and compared using model taxpayers. The first two chapters, among other things, suggest that the legislation of Australia enables provision of this benefit to a wider range of employees. The third chapter indicates that the taxation in the Czech Republic provides potential for higher savings.
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Impact of taxation on various forms of employee remuneration
Tykvartová, Romana ; Slintáková, Barbora (advisor) ; Zídková, Hana (referee)
The aim of this thesis is to analyze the tax effects of various forms of remuneration, with a focus on employee benefits. The thesis is structured into three chapters. In the first chapter there is a definition of labor law relationship, it's participants, rewards and demands that are placed on them. An extensive part describes employee benefits, it's legislative regulation, classification and trends in this area. The second chapter describes taxation of income from employment and compulsory contributions to social and health insurance systems. There is also a description of tax and contribution liability of employee benefits. The third chapter attends to the description of employee benefits in ČSOB Pojišťovna, a.s. and analyses the impact of replacement these employee benefits with monetary income by employees with different level and structure of total gross income. This replacement reduces the total net income by all employees and the specific impact depends on the factors that affect the tax burden. It is influenced by various structural elements of tax or insurance and the rations of income to which they are applied (ie exemption or taxation).
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The Incidence of Consumption Taxation on Developement Consumption Expenditures of Consumer Sector
MACHOVÁ, Šárka
In my graduation theses I focus on charge of consumption taxes of consumer sector´s spending. Indirect taxes are imposed onto selected economic goods and increase their costs. Herewith they cause decrease of consumers´ available pension. Howsoever the available pension of different income groups is reduced depends at indirect taxes only on the level of consumption and which economic goods are used by these groups. Indirect taxes are on the contrary to direct taxes less conspicuous, because they are included in the prices of the wares and services. The consumer pays the tax by paying each purchase without any administrative acts and in doing so they do not know how much they paid in taxes to the government. The tax paid by an entity (natural or legal person) can be basically relocated in two ways. Onward to the buyer on the product market by increase of economic goods´ price or of a factor; backward to the seller. This relocation can be partial, i.e. the tax in new price will be partial; hundred-per-cent and in case of certain conditions it can be even higher than the height of tax is. The relocation doesn´t need to occur at all. For assesment of consumer sector tax charege level from consumption I chose a method which uses accessible agregate dates about consumption of social income group. In calculations I arised from dates from year 2006 published by Czech Statistical Office. From the analysys results of consumer sector´s consumption spending charge of consumer tax in 2006 result that the tax burden, which the consumer sector has, represents 13,15 {--} 14,90 % of their total average consumption spending. 11% of tax burden constitutes a value added tax and 3% constitutes a consumer tax. This means that if their consumption spending is 100 000 Kč, then the tax burdern would be 13 150 {--} 14 900 Kč. Consumer sector of employees and self-employers have a bigger tax burden than consumer sector of unemloyed and retirees. The reason is a bigger part of economic goods usage charged by 19% VAT rate.
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