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Dissertations / Theses on the topic 'Český daňový systém'
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1
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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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.
3
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.
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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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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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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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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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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Trnková, Eva. "Německý daňový systém a z něj vyplývající povinnosti pro české exportéry." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11673.
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My diploma thesis is focused on German taxation and the impact on Czech subjects exporting or investing in Germany. The aim of my diploma thesis is to provide Czech enterpreneurs with useful and current information about the taxation system applied in Germany and give basic tax burden calculations in order to facilitate orientation in such complicated system. In addition to this, it also provides information about exporters' obligations related with entering the German market. The thesis is split into three major parts. The opening part contains two chapters dealing with export and investment flows from the Czech Republic to Germany. The thesis also outlines the basic steps to be carried out when entering the German market, for instance when founding a company in Germany as well as other general information related to export to Germany and ways of investment access to this major market and investment activities. The other two parts of the thesis are thematically overlapping. The second part includes the third chapter focusing on the tax harmonization process within the European Union and the fourth chapter on particular German taxes which is thematically linked with the third part. The second part also gives some tax calculation methods in order to facilitate orientation in these quite complicated tax issues. The last part deals with the use of German and Czech tax systems in practice. It gives some practical taxation examples, some of them applied on maths calculations again. Due to frequent changes in the field of taxation I mainly used Czech and German internet sources and current legal regulations.
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Cabalová, Dana. "Německý daňový systém a povinnosti z něj plynoucí pro české exportéry." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-199986.
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My diploma thesis is focused on German taxation and the impact on Czech subjects exporting to Germany. The main aim of this thesis is to give Czech entrepreneurs useful and current information about the German taxation system and to show basic tax calculations. My thesis is split into four chapters. The opening chapter deals with the internal market of the European Union, its history and its four freedoms. The second chapter outlines export of goods and services from the Czech Republic to Germany, the possibilities of entering the German market and the basic steps to be carried out while entering this area. Second part of the thesis presents the practical part. The third chapter includes particular German tax system and the comparison of Czech and German tax systems. The last chapter is focused on the use of German tax system in practice, especially VAT and it gives (as well as the third chapter) practical taxation examples.
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Neradová, Jaroslava. "Vyhodnocení dopadů změn sazeb DPH v České republice." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-259227.
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This thesis deals with value added tax, which is important source of revenues to the state budget and also the most widespread tax due to universality. The literature research describes structural components this tax including total introduction of whole tax system and also it is provide analysis of legislation applicable in the Czech Republic. On this basis system of value added tax is characterized, in order to define the basic concepts and principles
necessary for a deeper understanding of the issues. For a comprehensive view the thesis also captures bookkeeping of different cases regarding VAT. The practical part is focused on the historical development rates in the Czech Republic and Europe. Analysis of conscription value added tax is provided in relation to the state budget. In further part of this thesis are processed specific data of three companies which are VAT payers. Influence of value added
tax on state budget is assessed based on results of available data. Following part contains discussion of possible aspects which may affect businesses. Conclusion of the thesis contains findings and observations arising from the issue research and subjective evaluation of the
impact of changes in VAT rates on a wider scale.
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Karbašová, Zuzana. "Rodinná politika v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-2493.
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Diplomová práce se zabývá problematikou rodiny a rodinné politiky v České republice. První kapitola se věnuje vymezení obou pojmů, vývoji rodinné politiky a charakteristice modelu současné rodinné politiky. Druhá kapitola analyzuje rodinné chování z demografického hlediska. První část kapitoly se zabývá teoriemi vysvětlujícími rodinné chování, druhá se zaměřuje na současné demografické trendy a na jejich dopad do rodinného prostředí. Třetí část rozebírá přístupy a postoje mladé generace k manželství a rodině. Třetí kapitola nastiňuje změnu role otce v rodině a okrajově se zabývá novými typy rodin. Čtvrtá kapitola nejdříve obecně popisuje vliv daňového a dávkového systému na trh práce. Dopady nastavení daňového a dávkového systému na český trh práce a na chování rodin popisuje třetí část kapitoly. Pátá kapitola shrnuje vlastní poznatky a doporučení pro rodinnou politiku.
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Kozejová, Petra. "Problematika daňových úniků u DPH na území České republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-150298.
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Value added tax brings to the state budget the biggest part of revenues and its reduction causes larg losses for the whole society. Tax evasion is thus because of its gravity currently the much debated topics. The goal of my diploma thesis is to analyze the problems of tax evasion in VAT from several points of view in the territory of the Czech Republic. The first is the data analysis provided by Czech Tax Administration with the focus on control activities and amount of assessed tax. The second view is concentrated on evolution of tax evasion based on indicator called VAT revenues ratio. Following part illustrates several cases of evasion happend in the Czech Republic between 2008 -- 2012. I conclude the analysis of give problem with the chapter dedicated to discussion of issues used in the fight against tax evasion.
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Tomšů, Hana. "Srovnání účetní a daňové problematiky České republiky a Finska." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264571.
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The thesis is focused on an accounting and a tax field of the selected countries, the Czech Republic and Finland. The aim of this thesis is to analyse the accounting and tax system of the chosen countries and its reciprocal comparison. The present form of the financial accounting in both countries was influenced by their economic and political development and by other elements through many years. These factors and their impact on the accounting field are described and reviewed in the first part of the thesis. The second part is focused on the comparison of the tax field of both states which is related with an accounting. Among others, the characteristics of the tax system influence the behaviour of people (persons, entities) in connection with their international (and domestic) business activities. The most suitable indicator chosen for comparison of the tax burden between the Czech Republic and Finland is the consolidated tax quota. Due to the interaction to the accounting, there was an emphasis on the differences in the structure of corporate income tax in connection with the comparison of the tax systems.
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Ruttnerová, Olga. "Přechod od zdanění důchodů ke zdanění spotřeby v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17459.
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Historically in the area of tax regimes an increased attention was focused on income tax. However, recent trends in theory and day-to-day practice suggest a worlwide shift toward taxation of consumption. It is generally assumed that collection of taxes through consumer tax is more efficient than through income tax burden. This document analyzes factors of consumer and income taxes in the Czech Republic since 1993 and assesses risk and benefits associated with transition between both taxes.
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Lonská, Andrea. "Podnikání zahraničního subjektu v České republice z daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-609.
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Předmětem diplomové práce jsou vybrané daňové aspekty podnikání zahraniční osoby v České republice. První kapitola pojednává o obecných podmínkách podnikání zahraničních osob v České republice. Ve druhé kapitole je charakterizován český daňový systém. Ve třetí kapitole jsou detailněji rozebrány vybrané aspekty daně z příjmů právnických osob a ve čtvrté kapitole aspekty daně z přidané hodnoty. Obsahem páté kapitoly je správa daní. V závěrečné kapitole je daná problematika aplikována na příkladu vstupu zahraniční osoby na český trh.
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Barochová, Alice. "Analýza dopadu zavedení rovné daně pro fyzické osoby (zaměstnance) v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-276.
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Práce se zaměřuje na analýzu dopadu zavedení rovné daně pro fyzické osoby (zaměstnance) v České republice. V úvodních částech je charakterizován současný daňový systém, původní koncept rovné daně autorů Alvina Rabushky a Roberta E. Halla, koncept zavedení rovné daně v České republice navrhovaného ODS a příklad daňového systému Slovenska, které již rovnou daň uvedlo do praxe. Praktická část práce se zabývá analýzou rovné daně ? na srovnání výpočtu čisté mzdy zaměstnance podle současného systému a podle návrhu ODS je ukázána výhodnost či nevýhodnost rovné daně pro jednotlivé domácnosti s různou výší příjmů. Výsledkem práce je, že koncept rovné daně by zvýšil čistou mzdu všech domácností. Při hodnocení výsledků analýzy je však nutné přihlédnout k výchozím předpokladům, které byly přijaty z hlediska proveditelnosti analýzy.
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Čejková, Jitka. "Daň z nemovitostí v Turecku a v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114513.
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The thesis deals with the analysis of the tax on real estate in Turkey and the Czech Republic, the functioning of this tax and its impact to the local budgets. Proves that both systems are otherwise for the determination of the tax base and tax collection. Turkey is based on market value and the tax levied by the State. Czech Republic assessed acreage real estate and tax levied the appropriate municipality. On the basis of the questionnaires submitted by the two mayors in both countries shows that in Turkey is very limited decision-making power of municipalities and the system is built on a centralized approach. In contrast, the Czech Republic fulfils the requirements of decentralization. Finally, uses the deduction due to the level of decision-making powers in the field of drawing of funds from taxes in both countries.
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Dubnová, Tereza. "Komparace zdanění vybrané právnické osoby v České republice a v Irsku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444226.
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This Master‘s thesis deals with legal person taxation, namely public limited company. The work is divided into three parts in which the theory of taxes as such is summarised, with emphasis put on corporation tax, and this knowledge is further applied to Czech public limited company. The tax system and corporation tax in Ireland is compared to the one in Czech Republic, and tax liability is assessed, with suggestions for future following from that.
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Venhauerová, Alena. "Dopad daňového systému České republiky do oblasti zdravotnictví v prostředí Jihočeského kraje." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-136216.
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This thesis describes the tax system of the Czech Republic. This system is divided to the direct and indirect taxes. The practical part is focused an analysis of the impact of taxes to health care. Based on the analysis is developed a recommendation for health care facilities, what them have progress of create the tax liability for each tax. The special attention is focused to the Value Added Tax.
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Součková, Kateřina. "Komparace systému nepřímých daní v ČR a ve vybrané zemi mimo EU." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-201898.
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The theme of diploma thesis is the comparison of Canadian and Czech system of indirect taxes. The thesis is focused on value added tax. At present tax policies in the world dedicate on this excise tax far more than in the past. The aim is to describe and analyse the Canadian excise tax and then compare the Canadian and Czech system of value added tax. The thesis is principally focused on practical tax payment. Conclusion contains evaluation and possible recommendations for changes in both countries. Based on this thesis can Czech entrepreneurs have an idea about taxing indirect taxes in Canada.
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Beznosková, Marie. "Zdaňování nemovitých věcí v České republice a ve Velké Británii." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360182.
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This masters thesis focuses on real estate taxation in the Czech Republic and Great Britain. The theoretical part of this thesis presents the tax system in both countries as well as basic information about property taxes and the system of taxation of property. The practical part of this thesis consists mainly of model examples of taxation of real estate intended for housing and real estate with commercial use. Part of this work is also aimed at comparing the tax burden. The comparison of taxes on property in both countries is made by comparing taxes on property with GDP and with total taxation. The final part of this thesis compares the tax burden in both countries by using the results from the model examples.
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Doubravová, Lucie. "Daň z příjmů fyzických osob v České republice a Spojených státech amerických." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264584.
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This diploma thesis describes the topic of personal income taxation in the Czech Republic compared to the United States of America and on the case studies it compares the tax burden of the family with two children earning average income from employment in the Czech Republic and in the United States of America. The aim is to prove that the results comply with the OECD statistics saying that the tax burden difference between those two states is approximately the same. The fractional aim is to examine if the tax burden for the same family with the above-average employment income in the United States is much higher that it can be one of the motives why people enter or leave different labour markets. The second case study focuses on the differences in the taxation of the different tax return categories of the taxpayers and confirms the theory that the average benefit of 450 USD per year appears with taxpayers filing the married filing jointly tax return. The thesis also describes the international taxation basics with the Double tax treaty and the concepts of tax residence and taxation principles such as tax equity and efficiency.
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Čižík, Vojtěch. "Srovnání daňových soustav České a Řecké republiky." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-334728.
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The Comparison of the Tax Systems in the Czech Republic and Greece (the Hellenic Republic) Abstract This thesis is primarily trying to compare tax systems between Greece and the Czech Republic as two small and open economies with cca the same level of population that are members of the EU and the most significant international organizations at the same time. Just the membership in the EU very strongly influences the national form of taxes and their structure, too. Its secondary goal concerns the author's opinion of substantial legal enactment of taxes of both states. First it defines, with certain terminology problems across three languages, the term of tax as an obligatory payment, in legal forms strictly stated as a tax, and explains its several theoretical aspects in term of demanded features and structural elements and then it specifies the term of tax system (framework) and focuses on it and a variety of effects on its formation. Probably the only non-legal part including the appendix 2 relates to an economic confrontation of the Czech and Greek tax system. In the practical part it gradually describes a comparison of tax law sources, constitutional fundamentals of taxes, their fiscal assignment and a tax international dimension of both countries, too. A very short historical context i salso mentioned...
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Haidová, Ivana. "Komparace daňového systému České republiky a Lucemburska." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-94480.
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Michálková, Dagmar. "Srovnání daňového systému České republiky s daňovými systémy Německa a Velké Británie." Doctoral thesis, 2002. http://www.nusl.cz/ntk/nusl-87424.
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Šimečková, Markéta. "Komparace daňových systémů České republiky a Rakouska." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-362983.
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The present thesis deals with the Czech and Austrian tax systems, with a focus on personal and corporate income taxation. The thesis is divided into two major parts: the theoretical part and the practical one. The first part describes the basic concepts of the tax theory and it presents a brief overview of the tax systems in the Czech Republic and Austria. In the second application part, a detailed analysis of the issue of income taxes and a comparison of the tax systems of both selected countries follows. Based on this analysis, proposals and recommendations for the Czech tax system in terms of income tax are formulated.
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Andrlík, Břetislav. "Role transferových daní v daňovém systému České republiky." Doctoral thesis, 2010. http://www.nusl.cz/ntk/nusl-249243.
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The dissertation deals with the position of inheritance tax, gift tax and real estate transfer tax in the tax system of the Czech Republic. The first part focuses especially on the theoretical approaches and the application of tax principles in relation to the taxation of property transfers and property transitions. In the next part there is the description of the past development of transfer taxes in the territory of our country, focusing on the period after the establishment of the Czech Republic which contains the definition of major changes in law No. 357/1992 Coll. inheritance tax, gift tax and real estate transfer tax, including the quantification of basic numerical characteristics. Own quantifying data transmission output tax on the timeline 1993-2009 also includes the determination of basic statistical indicators derived from publicly available information resources and the definition of the effectiveness of the collection of transfer taxes in respect of the direct administrative costs (including international research in the field). A separate chapter is devoted to the application of transfer taxes in all member countries of the European Union. From the results of the incremental dissertation chapters specific conclusions and recommendations for particular transfer taxes applied in the Czech Republic are formulated.
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Rohlena, Miloš. "Efektivnost systému elektronické evidence tržeb v České republice." Master's thesis, 2018. http://www.nusl.cz/ntk/nusl-429648.
Full textAbstract:
This diploma thesis is devoted to electronic records of sales with its closely related tax efficiency. The concept of shadow economy is also touched upon as it has negatively a effects the tax system efficiency. The first part of the thesis analyzes the accessible printed and electronic literature dealing with tax efficiency, shadow economy and tax evasion and their measurement. The subsequent part is dedicated to the electronic records of sales, mainly in the Czech environment. The implementation process and its reasons are explained, followed by a comparison with the Croatian model of records of sales. The last part deals with measuring of the shadow economy using Guttmann’s monetary method with its modification, and an analysis of costs and revenues which are connected to the electronic records of sales system. The impacts on business environment caused by the new system are moreover examined. Finally, the findings and results of the carried out analyses are discussed together with suggested proposals.
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BŘEHOVSKÝ, Miroslav. "Aplikace rovné daně v podmínkách České republiky s ohledem na řešení deficitu státního rozpočtu." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-48234.
Full textAbstract:
This work deals with problems of flat tax, especially problems of personal income tax. The introduction is focused on Czech tax reform´s characterization, especially on reasons of this reform and on expected benefits. Subsequently there are mentioned and analyzed principles of a good tax system and of course there are mentioned the key principles of the flat tax. The practical part of this work deals with the flat tax´s impact on the state budged - could flat tax decrease income to state budget and consequently increase the public debt? In summary are recapitulated all facts about Czech flat tax. Follow there is evaluation of this reform {--} if flat tax encourage economic growth and if flat tax simplifies the tax system, if is Czech reform successful and reform´s advantages and disadvantages.
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Svoboda, Martin. "Rozpočtové určení daní a návrh systému financování obcí." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-251300.
Full textAbstract:
This thesis is based on financing of Czech municipalities with the primary objec-tive of the proposal of a new financial system which can be commonly applied in the Czech Republic. Theoretical approaches, with an analysis of the existing sys-tem of financing municipalities in the Czech Republic, specifically the issue of tax sharing, and a comparison of systems that are currently being used abroad are discussed at the start of this thesis. Through acquired knowledge, a proposal of a new system based on tax competition of municipalities is introduced. The proposal not only contains a de-scription with examples of specific changes in revenues of selected municipalities, but also its counterpart balancing mechanism which ensures each municipality a certain minimal income per capita meanwhile motivating them to find their own sources of revenue.
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Pochmon, Zbyněk. "Daňová soustava a dohody o zamezení dvojího zdanění." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-338562.
Full textAbstract:
This diploma thesis entitled "The tax system and agreements on the avoidance of double taxation" analyses the Czech tax system and international double taxation, both generally and within individual contract models on the avoidance of double taxation. The diploma thesis is divided into three parts on this basis - the parts are dealing with tax system, international double taxation and agreements on the avoidance of double taxation. The beginning of the first part of this thesis is more theoretical. It contains a brief description of tax and tax system, analyses their basic elements (tax subject, tax object, tax base, tax rate and maturity of taxes) and divides taxes - the main partition is on direct and indirect taxes. This thesis, however, does not omit basic tax functions (fiscal function, allocation, redistribution, stimulation and stabilization) and the basic principles of taxes (legal perfection principle, the principle of tax fairness, tax efficiency principle, the principle of right effect on the behaviour of economic subjects and the principle of clarity of the tax system). The thesis also focuses on budgetary allocation of taxes. Subsequently, the thesis describes the Czech tax system. The description is based on individual taxes imposed in Czech Republic. These taxes are analysed on the...