|
|
Changes in the tax mix in EU Member States
BERANOVÁ, Monika
Diploma thesis deals with the tax mix development in member states of the European Union. One of the EU goals is to harmonize tax system of individual member states to ensure better functioning of united market inside the European Union. Due to this reason changes in tax mixes of member states happen. The main aim of this thesis is to ascertain changes on the share of revenues of individual taxes on total tax revenue during the given time period in member states of the EU, to identify groups of similar states and try to explain the results using chosen economical indicators. A cluster analysis was used to analyse the development of Member states' tax mixes in 1995, 2002 and 2015. The cluster analysis resulted in a definition of groups of states where the composition of the tax mix is most similar. Using the variation coefficient, a change in the share of selected taxes in total tax revenue between 1995, 2002 and 2015 was subsequently described. Source data were taken from the Eurostat database. Analysis of variation coefficients did not confirm the convergence of tax mix across the European Union. Only after the breakdown of the Member States into the original 15 Member States and those that have joined the EU since 2004 convergence has emerged. But these trends are not so marked.
|
|
|
Taxation of corporates in the Czech Republic and Austria
Anděrová, Veronika ; Finardi, Savina (advisor) ; Kábelová, Lucie (referee)
This bachelor thesis aims to determine and compare the tax burden of corporates in terms of tax on corporate profits in the Czech Republic and Austria. It consists of two parts. The first one is focused on introduction of the corporate tax structure in both countries. The second part compares the tax burden using real and fictitious indicators. The analysis of all obtained values shows that Austria is subject of higher corporate tax burden. Despite that, for some companies, other aspects, such as the possibility of group taxation in Austria, may be relevant.
|
|
|
Comparison of tax systems of the Czech Republic with the selected EU countries
Čamajová, Martina ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The bachelor thesis deals with selected tax systems of the European Union countries, namely the Czech Republic, the Slovak Republic and Sweden. The main aim of the thesis is a comparative analysis of selected tax systems. The first part of the bachelor thesis is devoted to the theoretical knowledge of tax issues. In the second part, individual tax systems are characterized and the third part is based on the comparison of individual tax systems through selected macroeconomic indicators such as the tax mix, tax revenue, tax quota and, lastly, the size of the tax burden of the taxpayer.
|
|
|
Comparison of tax systems of the Czech Republic and Canada
Roubíčková, Petra ; Morávková, Jana (advisor) ; Kubátová, Květa (referee)
The bachelor thesis deals with the Czech and Canadian tax system. The object of this thesis is to analyze and describe these two different tax systems, outline their primary differences and present a few comparisons based on several factors, for example tax mix or tax burden of taxpayer. The thesis is divided into three chapters. The first chapter describes the tax system in the Czech Republic, whereas the focus of the second chapter revolves around the tax system in Canada. The third chapter includes a comparison of these two tax systems. This bachelor thesis should provide the reader with a good idea of what the tax systems both in the Czech Republic and Canada look like.
|
|
|
Tax system of Ukraine
Boiko, Oleksandra ; Čejková, Eliška (advisor) ; Klazar, Stanislav (referee)
The bachelor thesis deals with the tax system of Ukraine. Emphasis is placed on examining the tax system of Ukraine, particularly its structure and components, and process of harmonization with the legislation of the European Union. The thesis also analyses accession criteria of EU and appraisal of how Ukraine fulfills them. The second chapter also compares the tax system of Ukraine with the tax system of the Czech Republic, based on the tax mix.
|
|
|
Comparison of tax systems of the Czech Republic and Germany
Záhorovská, Kristýna ; Morávková, Jana (advisor) ; Kubátová, Květa (referee)
This bachelor thesis deals with a comparison of tax systems of the Czech Republic and Germany. The main goal is to undertake a comparative analysis of the tax systems. Other objectives are to describe and compare the different systems based on a number of indicators. The first chapter deals with a theoretical concept of taxes. In the second chapter you can read about the tax system in the Czech Republic. In the third chapter there is a description of the tax system in Germany. The fourth chapter is about a comparison of the tax systems based on tax burden of a fictitious employee and macroeconomic indicators which are tax mix, tax burden and taxes by level of government.
|
|
|
Investment and tax environment of the selected former Yugoslavian countries
Duljković, Zenon ; Zamykalová, Miroslava (advisor) ; Gullová, Soňa (referee)
The Master's thesis "Investment and tax environment of selected former Yugoslavian countries" deals with current tax systems and investment environment of Bosnia and Herzegovina, Croatia and Slovenia. The first three chapters of the thesis are focused on the economic situation of selected countries, their business relations among themselves and the EU countries, foreign direct investment and rating. The fourth key chapter starts with the tax theory and fiscal harmonization within the European Union in order to give detailed analysis of tax systems with emphasis on current development. In conclusion is elaborated the comparison of selected tax systems.
|
|
|
Tax reform trends in EU countries (comparison of new and old EU member states)
Kadavá, Jana ; Izák, Vratislav (advisor) ; Klazar, Stanislav (referee)
This thesis is focusing on the major trends in the tax reform in the European Union. The direction of development from direct to indirect taxes is analyzed and it attempts to find some consistent trends in taxation between selected countries within groups of new and old member states of the European Union in 1995 - 2011. Firstly the text gives the reader an introduction to tax theory and the optimal design of tax system is presented. Thesis also focuses on the issue of tax policy in the European Union. It describes the main tax policy challenges and possible design of efficiency-enhancing tax reforms. The global macroeconomic model QUEST III is being introduced. This model is widely used by international institutions for the quantitative evaluation of the potential impacts of tax policies. Furthermore, the development and structure of the tax mix is analyzed as well as the overall tax burden and labour taxation in new and old member states of the European Union. In conclusion there is commentary to stated hypothesis that in recent years there has been increasing emphasis on indirect taxes, while the direct taxes were being reduced.
|
|
| |
|
|
The evolution of the tax system in the Czech Republic territory after 1989
Ježková, Barbora ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The thesis deals with the historical evolution of the tax system in the territory of the Czech Republic from a period of the Czechoslovak Socialistic Republic in 1989 until today. The main focus of this thesis concerns a comprehensive view into that more than twenty years lasting tax evolution and a specification of the most important tax changes and reforms as I see them. The thesis contains a description of the tax system valid in 1989. Afterwards it mentions the transformation process from the central-planning economy towards the market one as well as the tax reform in 1993. The next part of the thesis is devoted to the tax changes between 1993-2013 which comprise notably the impact of the accession of the Czech Republic to the European Union in 2004 on the tax sytem and the tax reform in 2008. The evolution of the tax system is illustrated by the tax to GDP ratio, the tax mix and the related tax burden impact on tax payers. The evolution is also compared with that of other OECD countries. The today's tax system (2013) is subsequently assessed. On the basis of the historical and political aspects of the czech tax systems as well as on the basis of the assessment of the valid one I present antocipated conceptions of the subsequent tax system evolution.
|
guest ::
