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HARMONIZATION OF TAXATION OF CORPORATIONS IN THE EU
Skalická, Hana ; Sadovský, Zdeněk (advisor)
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
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The similarity of the Member States of the European Union in the field of Excise Duties
DOLEŽÁLKOVÁ, Markéta
The diploma thesis deals with the issue of excise duties in the EU. The aim is to answer what extent the EU member states are similar in terms of these taxes. It represents a harmonization process and excise legislation binding on all Member States. The actually excise duty rates in the Member States for 2021 and selected studies that have been carried out on the examination of taxation in EU are presented. The most recent data available from 2019 are examined using discriminant analysis, which makes it possible to determine the links between the variables. It presents the factors that can affect the data and can be used to justify the similarity of EU Member States in taxation.
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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.
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HARMONIZATION OF TAXATION OF CORPORATIONS IN THE EU
Skalická, Hana ; Sadovský, Zdeněk (advisor)
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
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Taxation in the context of the European common single market
Bušovská, Monika ; Vančurová, Alena (advisor) ; Izák, Vratislav (referee) ; Jareš, Martin (referee)
Formation of a common single market without distortions is one of the main priorities during the integration process of the European Union. For this purpose it is necessary to coordinate activities of all the Members throughout the entire Community ant it should lead to European integration and convergence. The main aim of this work is to verify European formation of the common single market throughout European tax policy in other words, through the convergence of the tax burden. Secondary aim is focused on the question of what impact do convergence of tax mixes and tax competition have on the convergence of the taxation in the EU. For this purposes data from the years of 1965 - 2011 in combination with methods of Beta Convergence, Sigma Convergence and panel regression analysis with fixed effects are used. Results confirm the tax systems convergence and its speed not only in the area of total tax burden but also in tax mixes, implicit tax rates and some statutory tax rates. Panel regression analysis with fixed effects subsequently confirmed the positive impact of the convergence of nearly all tax mixes parts and tax competiton on the total tax burden convergence. The highest impact on the tax convergence was verified at the tax competition and property taxes. All models accomplish diagnostic tests and are econometrically robust. It was confirmed the European Union has been fulfilled its primary aim through the tax policy and under established assumptions the highest impact on tax convergence have tax competition and property taxes.
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Comparison of taxation of individuals in selected EU countries
Vágnerová, Pavlína ; Tepperová, Jana (advisor) ; Peroutka, Vojtěch (referee)
The aim of this bachelor thesis is the comparison of personal income tax, especially salaries of employees in the Czech Republic, Slovakia, Austria and Germany. I compare structural elements of the tax and system of the social security in each country in the first part of the thesis. Then I count total paid tax, social and health insurance and total contributions to the public budget per year for each taxpayer who represents stated income groups. My calculations are done in model examples. I compare the final paid personal income tax and total contributions to the public budget from the examples in each country in the final part of the thesis. I count effective tax rates of each country in different tax zones from the data in model examples. The Czech Republic is the country where the smallest personal income tax is paid. The highest tax is paid in Austria and in Germany. At the end of the thesis there is the summary of the obtained results and recommendations for the Czech Republic.
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Analysis of the Development of Value Added Tax in the Czech Republic
Stárková, Hana ; Ježek, Tomáš (advisor) ; Šimíček, Petr (referee)
The main aim of presented thesis is an analysis of value added tax since its existence until 2013. The first part consists of tax theory and general explanation of tax terminology. The next part describes tax system in the Czech Republic. However, the last two captures are the most important parts. The first capture of these two summarises the changes in the tax rates within the specific time frame and the consequences on the individual users, the consumer prices and state income. The second part concentrates on tax evasion problem and its prevention. There is also a list of noticeable tax evasion cases which came to light in the Czech Republic.
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The impact of VAT rate changes on the income side of the Czech Republic’s national budget
Berka, Rostislav ; Kučerová, Zuzana (advisor) ; Pavel, Jan (referee)
This bachelor's thesis discusses all of the legislative changes to the value added tax rates and the impact they have on the national budget revenue of the Czech Republic. The objective of this thesis is to perform a detailed analysis of the individual changes that have been made to the rates, primarily through using the relevant explanatory memoranda to determine the predefined intended impact on the national budget, which is then subsequently compared to the actual situation. Any deviations from the planned values are analysed using, amongst other things, selected macroeconomic indicators. I selected the tax rate as the key factor that has an effect on national budget revenue. I also considered additional aspects that might influence changes in the national budget revenue to a significant degree, in some cases, even more than the tax rate changes. This thesis will provide the reader with a historic overview of all of the legislative changes that have been implemented in relation to the tax rate and the varying impact they have had on the national budget. In addition, this thesis provides information on the predictions for the future.
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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.
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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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