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The Suggestion for Economy Improvement of Municipality
Lindovský, Matěj ; Dubová, Petra (referee) ; Lajtkepová, Eva (advisor)
Bachelor´s thesis deals with the municipality economy of Těškovice in 2006 – 2008. The aim of this work is analyses revenue and expenditure and to evalnate the municipality economy. The first chapter of the contain the theoretical explanations, second chapter is focused on evaluation of management in municipality Albrechtice and third chapter describe feasible solution.
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The Proposal for Improvement Economy of Municipality
Marková, Michaela ; Vendolský, Ondřej (referee) ; Lajtkepová, Eva (advisor)
Bachelor´s thesis named „The Proposal for Improvement Economy of Municipality“ deals with the municipality economy of city Slavkov u Brna between years 2006 – 2008. The aim of this work is to analyses revenues and expenditures and to evaluate the municipality economy. The first part of the work is focused on the theoretical explanations, the second part of the work is focused on evaluation of management in municipality of city Slavkov u Brna and third part includes the proposal for improvement economy of this municipality.
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Municipality Finance Management Improvement
Křížová, Michaela ; Pech, Miroslav (referee) ; Lajtkepová, Eva (advisor)
Bachelor´s thesis deals with the municipality economy of Nová Buková in 2004 – 2007. The aim of this work is analyses revenue and expenditure and to evalnate the municipality economy. Principally, the first part of the work is focused on theoretical municipality knowledge in the Czech Republic, the second part of the work comprises the basic information about Nová Buková municipality, municipal office and budget operation. The third part of the work analyses and evalnates the budget revenue and budget expenditure. The last part of the work comprises the recommendation for economy effectivity improvement of the municipality.
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Firms and Tax Havens: Evidence from the Czech Republic
Burianová, Markéta ; Janský, Petr (advisor) ; Paulus, Michal (referee)
The aim of this thesis is to provide a description of the phenomenon of tax havens in relation to the Czech Republic. The thesis begins with description of theoretical background of the problem. It provides definition, characteristics, and an overview of main uses of tax havens by Czech firms. This part is followed by analysis of Czech firms controlled from tax havens in order to determine what type of firms is most often leaving the Czech Republic. The analysis showed the largest interest from limited liability companies and companies operating in real estate. The next part of the thesis presents an estimate of tax loss arising from tax haven activities of Czech subjects. It is the first estimate of this kind for the Czech Republic. The resulting tax loss is estimated to be 21 billion CZK per year, which equals to approximately 10% of annual tax revenue from corporate and personal income tax. The thesis is concluded with an overview of counter-measures that are taken worldwide and in the Czech Republic as means of combating the rising phenomenon of tax havens.
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Changes in behavior of taxpayers to tax on income of individuals within a defined period
ŠMUCHOVÁ, Nela
The issue of taxes, especially individual income tax is a very often discussed. This is a demanding and time-consuming issue when it comes to theoretical preparation as well as data processing. Taxpayers' efforts are to optimize tax bases so that they pay as little tax as possible. Taxpayers apply non-taxable parts of the tax base and tax deductibles, such as providing free benefits (donations). The behavior of taxpayers in donating is influenced by their solidarity. In conclusion, behavior of payers of individual income tax is highly unpredictable and very individual. One of the options to achieving a more equitable income taxation would be to reintroduce a progressive tax rate.
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Real estate taxation in the Czech Republic and Ireland
Klimešová, Gabriela ; Zídková, Hana (advisor) ; Tecl, Jan (referee)
This thesis is focused on the comparison and analysis of taxation of real estate, which are located in the Czech Republic and Ireland. In the first and second part of this thesis, the historical development of real estate taxation in the monitored countries is mapped out, followed by a more detailed description of the current legislation on the taxation of real estate in the Czech Republic and Ireland. The third part brings a macroeconomic comparison, where the combined tax quota of both countries is compared, as well as the analysis of the development of the absolute tax collection for taxes related to real estate, both in the Czech Republic and Ireland. In the last part, using the model examples, is quantified and then compared the magnitude of the tax burden on real estate taxation in the monitored countries. First, a comparison of the Czech real estate tax and Irish local tax is compared, and then the real estate tax introduced in the Czech Republic is compared with the stamp duty introduced in Ireland.
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Impact of tax rates on tax revenue for the state – modeling of Laffer curve
Šmejkal, Martin ; Soukup, Jindřich (advisor) ; Makovský, Petr (referee)
There are many recent studies which try to find the evidence of the Laffer curve in national economies or aggregated OECD data. In this Master Thesis I focus on testing of the primary linear relation of the corporate income tax rate and the corporate tax base, that I call herein adjusted Laffer curve. The adjusted Laffer curve is then transferred through the simplification into the ordinary Laffer curve. The linear regression analysis is performed on the OECD data of 34 countries across years 2000 to 2014. Firstly, the countries are split by the national tax system criteria, such as tax quota, tax revenue allocation or tax structure of revenues that I consider essential for further analysis. Based on the results of linear regression I can only find Laffer curve in set of countries that aim to collect tax revenues mainly from direct taxes. However, there are also other major findings, such as the fact that negative relation of the corporate income tax rate and the corporate tax base, can be found in countries with the higher tax quota, while not in those with the lower tax quota.
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Firms and Tax Havens: Evidence from the Czech Republic
Burianová, Markéta ; Janský, Petr (advisor) ; Paulus, Michal (referee)
The aim of this thesis is to provide a description of the phenomenon of tax havens in relation to the Czech Republic. The thesis begins with description of theoretical background of the problem. It provides definition, characteristics, and an overview of main uses of tax havens by Czech firms. This part is followed by analysis of Czech firms controlled from tax havens in order to determine what type of firms is most often leaving the Czech Republic. The analysis showed the largest interest from limited liability companies and companies operating in real estate. The next part of the thesis presents an estimate of tax loss arising from tax haven activities of Czech subjects. It is the first estimate of this kind for the Czech Republic. The resulting tax loss is estimated to be 21 billion CZK per year, which equals to approximately 10% of annual tax revenue from corporate and personal income tax. The thesis is concluded with an overview of counter-measures that are taken worldwide and in the Czech Republic as means of combating the rising phenomenon of tax havens.
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Forecast of revenue for municipal budget
Špelda, Miroslav ; Sedmihradská, Lucie (advisor) ; Hovorka, Petr (referee)
The main objective of this thesis is to analyze the quality of forecasts of tax revenues. Detail focuses on the town of Nachod, wherein by means of selected quantitative Methods I am trying to suggest potential estimate for tax revenues. Furthermore, based on publicly available data, analyze ten other similarly sized towns. Comparing prediction cities with the estimate of the Ministry of Finance and the reality. Based on these data, I am trying to prove or disprove the hypothesis that the city predicted earnings consistently underestimate, while the Ministry of Finance is overestimates. The results of the analysis of Nachod based on the possibility of more accurate predictions for income taxes using the method of exponential smoothing. For value added tax and land value tax, then using the method of average growth. The hypothesis can be confirmed only partially. Municipalities actually understate their income often. The Finance Ministry, however, in its prediction does not commit more frequent overstatement.
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