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Impacts of President Reagan´s Economic and Political Conception on the US Economy Development
Pavlov, Adam ; Šlajs, Jan (advisor) ; Bednář, Milan (referee)
The purpose of my bachelor thesis is to prove, that supply-side theory and policy conducted by Ronald Reagan during 1980´s provided good economic results, while creating conditions for healthy economic growth and helped to secure the positon of the United State of America on international political area. In the theoretical section I deal with putting the situation of United State of America in to the post-war context, which is essential for understanding the economic and political situation. Further I present the theoretical basis, which created foundation of Ronald Reagan policy. In the practical section I utilize the induction and deduction methods for analyzing empirical data, further I utilize contextual analysis in order to interpret policies conducted by Ronald Reagan.
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Development of the tax system in the Czech republic
Maxa, Marek ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The aim of this bachelor thesis is to analyse a development of the tax system in the Czech Republic since the Middle Ages to the present days. At first, taxes and fees in the Middle Ages will be described, followed by an analysis of the Czech tax reforms since 1993 to the present days, its contribution to the state budget and I will assess whether the set goals of the reforms were achieved.
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Tax reform 2008 and its results
Šormová, Kateřina ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
This diploma thesis deals with the tax reform 2008 in the Czech Republice and its results. The aim is to assess how satisfied fiscal and socio-economic objectives of tax reform in 2008 in the Czech republic. The first chapter focuses on tax reform and tax theory. The second chapter presents a tax reform proposal to set targets. The third chapter focuses on the evaluation of the objectives set.
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Comparison of tax reforms during the financial and economic crisis in the old and new EU countries
Dubinová, Petra ; Izák, Vratislav (advisor) ; Klazar, Stanislav (referee)
This thesis deals with the comparison of tax reforms during the financial and economic crisis in the old and new EU countries. My main objective is to compare the reforms implemented in individual states during the financial and economic crisis and its impact on the tax quota and tax mix. The first part deals with the causes and development of the financial and economic crisis. In the second chapter is a description of the optimal tax system and history of the tax reforms. The final chapter describes the various changes and reforms in EU countries, the development of their tax quota, tax mix, the government expenditure to GDP ratio, the government debt to GDP ratio and the impact of certain changes to the amount of taxation on labor.
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International comparison of the tax base of personal income
Ondráček, Jiří ; Tepperová, Jana (advisor) ; Bušovská, Monika (referee)
Method of defining the tax base is important for the correct determination of the amount of tax. With taxes on personal income is closely related to health insurance and social security burden on the same taxpayer income as the income tax. Relation between the income tax and health insurance and social security may be different. The work discusses how should be a tax base of personal income according to the theory and then defined three models of the income tax base with regard to (non) inclusion and (non) deductibility of insurance premiums from the tax base, which are used in subsequent analysis of labor income taxation in OECD. In the Czech Republic, the issue is very obsolete since the tax reform in 2008. From this year is the taxable income of individuals "super salary". The tax reform in 2015 will be again a change in the income tax base. The work is examined in detail legislative development of personal income tax between years 2008 and 2015. In the final part is analyzed creation of the tax base in individual OECD countries. Countries are classified according to the method of determining the tax base. The analysis showed that the most widely used model of tax base is a narrow tax base. Although broad tax base uses a 5 OECD members countries. In Hungary has broad tax base exactly the same form as in the Czech Republic. However, elements of a broad tax base can be found in other countries.
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Analysis of the tax burden in the Czech Republic
Hošek, Petr ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
Bachelor thesis contains an analysis of the development of the tax burden in the Czech Republic since 1993 with insight until 2015, when the new tax reform, which is also the subject of this work, will come into force. The wide range of taxes, we looked within the scope of this work to tax personal income, namely income in accordance with § 6 Income from employment and functional benefits, the Act No. 586/1992 Coll., on income taxes. After describing the relevant changes that have brought tax reforms that took place since 1993 (including the forthcoming 2015), we examined the quantification of the impact of these changes on the model of the taxpayer. The final output of this analysis is the interpretation of data using the calculated effective tax rates, in whose development we can observe the different trends of this magnitude. Also we can observe changes in effects of individual sub-system and the overall tax burden within the income tax and social insurance premiums.
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Intertemporal income shifting in expectation of lower corporate tax rates: the tax reforms in Central and Eastern Europe
Madzharova, Boryana
This paper examines if firms shift income out of years with high corporate tax rates into years when tax cuts are anticipated. Such intertemporal shifting can be one explanation for the stability of corporate tax revenues in Central and Eastern Europe, despite the major decline in the corporate tax rates and overall narrowing of the tax base starting in the late 90s. Using firm-level panel data for Bulgaria, the Czech Republic, Hungary, Poland, Romania and Slovakia from 1999 to 2005, the estimates indicate that the lower corporate tax rates induced a considerable increase in taxable income.
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