Relevant bibliographies by topics / Český daňový systém

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  1. Journal articles
  2. Dissertations / Theses

Academic literature on the topic 'Český daňový systém'

Author: Grafiati
Published: 4 June 2021
Last updated: 10 February 2022

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Journal articles on the topic "Český daňový systém"

1

Pavlíková, Monika. "DAŇOVÝ SYSTÉM A DAŇOVÝ MIX V ČESKÉ REPUBLICE." Acta academica karviniensia 11, no. 4 (December 30, 2011): 159–68. http://dx.doi.org/10.25142/aak.2011.080.

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Dissertations / Theses on the topic "Český daňový systém"

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Pejchal, Petr. "Rovná daň a ekonomická efektivnost." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-4260.

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Práce se zaměřuje především na daňovou problematiku a nový ?fenomén? v této oblasti ? rovnou daň. V úvodních dvou kapitolách jsou zhodnoceny myšlenkové proudy týkající se daňové teorie a teorie daňové efektivnosti. V další kapitole je pak analyzována současná česká daňová soustava, a to jak z hlediska přímých a nepřímých daní, tak z hlediska sociálního pojištění. Zároveň je zde provedena mezinárodní komparace. Ve čtvrté kapitole jsou zhodnoceny a analyzovány dopady zavedení rovné daně v současných členských zemích EU (tj. v postkomunistických zemích střední a východní Evropy). Jsou zde především posuzovány vlivy rovné daně na příjmy veřejných rozpočtů, dále pak na investiční a pracovní aktivitu a je zde také provedena komparace temp hospodářského růstu v zemích s rovnou daní a bez ní. V poslední kapitole je pak naznačen možný dopad rovné daně v podmínkách české ekonomiky, a to opět především z hlediska efektů na příjmy veřejných rozpočtů.
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2

Sirotková, Blanka. "Komparace daňové zátěže zaměstnanců v ČR a v Německu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198225.

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This master's thesis presents a comparison of the tax burden in the Czech Republic and in Germany. The first two chapters cover the major types of taxes and differences in the tax systems of both countries. In the third part of the thesis is about key features of the Czech and the German Income Tax Act and it is primarily focused on taxation of employment. The practical part is compared to taxation of certain types of taxpayers at different levels of the average wage.
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Křepelková, Lenka. "Konkurenceschopnost České republiky z hlediska systému zdanění práce a daňových klínů." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1691.

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Tématem diplomové práce je konkurenceschopnost České republiky v oblasti daňového zatížení práce ve srovnání se státy OECD a Evropské unie. Jejím cílem je potvrdit či vyvrátit hypotézu, že daňové zatížení práce v České republice je vysoké. Ukazateli využitými ke zhodnocení daňového zatížení práce jsou efektivní daňová sazba, daňový klín a mezní efektivní daňová sazba. Hlavní část práce spočívá ve srovnání hodnot jednotlivých ukazatelů pro Českou republiku a státy Evropské unie a dále ve sledování vývoje daňového zatížení práce v České republice v období 1998 ? 2005.
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4

Šroubková, Jitka. "Daňový systém České a Slovenské republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-191526.

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The thesis is focused on comparison of tax systems between Czech republic and Slovak republic in the years 2008 to 2012. In theoretical part, individual taxes in both countries are characterized focusing on evolution in the years 2008 to 2012. Tax systems are compared in the analytical part of thesis using selected indicators, with emphasis on the competitiveness of countries and from the perspective of business entities and in terms of the impact on employment.
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Heger, Václav. "Komparace daňového systému České republiky a Spojených států amerických." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224291.

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This thesis describes the tax systems in the Czech Republic and the United States of America and their subsequent comparison. The work is divided into three parts, namely the theoretical, analytical and practical part. In the first section we describe the basic concepts and issues. In the second part of the thesis are first described the tax systems of the Czech Republic and the United States, followed by their evaluation and comparison, the accent is put on the taxation of personal incomes. In the third part of the thesis the author's attention is pointed to suggestions and recommendations leading to tax optimization of tax burden of taxpayer´s selected category.
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Jarka, Igor. "Srovnání daňové soustavy České republiky a Německa." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-115491.

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Subject of the thesis is comparison of Tax Systems of The Czech Republic and Germany. The objective of the thesis is to analyze the tax systems of Germany and the Czech Republic, it's parts and final comparison. The thesis is focused on tax reforms, income tax and other direct taxes, social security and health insurance. Additionally, it is focused on indirect taxes, value added tax and various consumption taxes. There is a comparison of impact of different income taxes at various income levels of the tax payer in the end.
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7

Chrien, Kristián. "BEPS a jeho dopad na daňový systém České republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360580.

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The aim of this diploma thesis is to analyze the BEPS measures for the digital economy in connection with the relevant measures related to this sector of the economy. The first part of the thesis characterizes the digital sector and its key business models. The main risks in the field of direct and indirect taxation are described below. The second part of the thesis analyzes the BEPS special measures related to the digital economy sector as well as other measures related to the digital economy. The third part of the thesis describes measures for the digital sector within the framework of the Anti-BEPS initiative, which took place in the European Union. Describes measures under the ATAD Anti-Tax Avoidance Directive in three new areas not addressed by the BEPS project. This section also addresses the measures contained in the DAC Administrative Cooperation Directive and the EU Action Plan for Fair and Efficient Taxation of Corporate Income. The last chapter deals with the analysis of proposed solutions from the point of view of the Czech Republic. It models specific measures within a permanent establishment and withholding tax on the digital economy sector in the Czech Republic, specifically on the field of web hosting. The goal is to quantify the possible impact on tax collection from transactions falling within the web hosting business model.
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8

Hlubučková, Alexandra. "Německý daňový systém- povinnosti z něj vyplývající pro české exportéry." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-82047.

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The thesis is a general excursion into the world of taxation in the single internal market of the European Union, especially in the field of the German tax system, which is its part. Six chapters are divided into three parts. The first part defines the context of the internal market and discusses the four freedoms - free movement of goods, services, persons and capital. Export and exportes are classified according to the categories of access to the German market - according to the tax jurisdiction. In the second part, there we can find concepts of direct and indirect taxation and every single german tax, which shows the complexity in the form of various exemptions and specifics. Examples of taxation of supplies exported in the third part are described in terms of available tax legislation. Rather than possible solutions there we see instructions on how to proceed with the issue of taxation
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9

Drzková, Petra. "Měření stability daňových systémů." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192678.

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The aim of this diploma thesis is to reveal whether the Czech tax system can be considered less stable in comparison with systems of selected five other OECD countries . The examined data cover a period from the year 2000 to 2014. To examine the first hypothesis of this study, stating that the Czech tax system is more unstable than tax systems of Austria, Germany, Ireland, Switzerland and the UK, an "index of changes" has been defined to analyze these changes. Changes are analyzed in relation to personal income tax, corporate income tax and value added tax. The second hypothesis deals with the relationship between the resulting stability of the tax system and statistics of Doing Business evaluating openness of the aforementioned countries towards investments. The result of this study is that the Czech tax system is less stable in comparison with selected countries. It has also not been proven that there is a correlation between stability of the tax system and assessment of the openness to new investments.
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10

Farkas, Orsolya. "Komparace dopadů české a maďarské finanční legislativy na výkonnost obchodní korporace." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205712.

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The aim of the diploma thesis is to compare the tax and accounting system of Hungary and the Czech Republic and through the aforementioned analysis, to attempt to determine in which country the company would be more efficient. In the theoretical part, the differences between particular types of taxes and accounting standards in Hungary and in the Czech Republic are examined in detail. Subsequently, the theoretical basis of the financial analysis of the company is mentioned. The practical part is dedicated to the application of the theory to a real Hungarian company. All balance sheet items and income statement items of the studied Hungarian company are recalculated in accordance with the Czech legislation what creates a new company, with the same characteristics, but in the Czech Republic. The final part of the thesis presents the financial analysis that allows us to compare the two companies and to determine which one is more efficient.
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