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This thesis is focused on the Value Added Tax in developing countries. The main goals of this thesis are to describe and compare tax systems from developing countries, and to conduct a broad overview of the basic elements of the VAT consumption tax in these countries. The Value Added Tax is one of the most applied consumption taxes because of its benefits compared the other consumption taxes. This thesis describes the application and the basic elements of the Value Added Tax in developing countries. In the end of this thesis is the analysis and the comparison of these basic elements.

The target of this Bachelor thesis was to analyse the Alcohol Market in the Czech Republic and its regulation by excise taxation between 2009 and 2015. It aims on modeling potential situations of the market liberalization. Especially it examines changes in state budget and alcohol consumption as a result of fluctuation in both excise tax and value-added tax. It also deals with potential changes of medical services costs in relation to variable alcohol consumption. Some of the partial conclusions in this work are based on expierences from alcohol prohibition period in specific countries. The work includes introduction to Czech legislation, as well as it describes the excise taxes in terms of alcohol use. The Laffers curve has been applied on alcohol market and results into an conclusion, that involves reducing the excise taxes what will lead to stimulation of the relevant economic sector and may have effect on the services industry as well. The thesis is also recommending solutions on increased medical services costs in relation to higher alcohol consumption.

The aim of this bachelor thesis is realistic evaluation of smoking ban impact and increasing tax rates on tobacco products and state tax revenue on tobacco products. In the first chapter you find basic information about taxation of tobacco products in the Czech republic and also european directives in chronological order. The second chapter is focused on selected states of the EU and it describes historical evolution together with tax rate and tax revenues. More specifically, we find here detailed information about Austria, Hungary and France. The last chapter is based on analysing the gathered data and information. It is mainly the analysis of growing tax rates on tobacco products and observing trends after the introduction of smoking bans in selected states of the EU. The result of this analysis should be finding if increasing tax rates on tobacco products and introducing smoking bans affect tax revenues.

This bachelor thesis provides general background of airport and handling services in regards to VAT. The thesis is divided into four chapters. The first chapter describes the historical context of the air transport and the Law on Value Added Tax in particular. Furthermore this chapter describes organizations that are tightly connected with the air transport. The second chapter outlines particular services, which can be offered to the airlines. This chapter also defines the rules for VAT and consumption tax exemption. The third part focuses on the handling services and the tax system. The final chapter analyses specific examples of the services provided for the airlines. These services are divided depending on whom they are supplied to, place of performance, and if the rules for exemption are fulfilled, whether they can be VAT exempted.

The diploma thesis deals with analyzing of tax burden on consumption in European Union member states. The goal of hypothesis testing was to decide whether the tax burden on consumption in European countries is in convergence or not. The method used in the thesis is the test equivalence of two mean values (t-test). The work begins with the consumption taxes and their harmonization. Next two parts are focused on indicators of consumption tax revenues and implicit tax rates. Tax burden on cigarettes is analyzed in the last chapter. Statistical hypothesis are tested in practically oriented chapters. Differences in consumption taxation between groups of new and old member states in European Union are evaluated by the tests. Differences are tested also in each group between the years 1995 and 2011. Statistically significant difference wasn't found in most cases in the thesis. Tests approved that consumption taxation in the European Union is not in convergence.

Analysis of consumption tax development in the Czech republic during period 1993 -- 2011 stresses two important turning points which influenced the legal framework of consumption taxes. The adoption of the law no. 587/1992 Sb. set the consumption tax legislation. The law distributed subject of taxation by its characteristics into several categories: mineral oils, ethyl alcohol, beer, wine and its intermediates. Taxation was defined for each category. It was the first step to the integration of the czech consumption tax legal framework to European union legislation. The second turning point was adoption of the law no. 353/2003 Sb. which adjusted consumption tax legal framework because of Czech republic accession to the EU. The entire tax administration was transferred to Custom office, which caused higher tax collection effiency and restraint of the tax evasion. Furthermore consumption tax rate of mineral oils and tobacco products increased. The current consumption tax of ethyl alcohol, beer and wine is severalfold exceeded minimum rates set by EU. The positive dependence of the tax revenue on the level of consumption tax rate in the Czech republic was proved by the emperical evidence. In years 2008 and 2009 was registered significant decrease, however it was caused by the recent economic crisis.

The diploma thesis is focused on the comparison of effective taxation of consumption and structure of tax revenues between new and old member states of the European Union. Two predetermined hypotheses were tested in the comparison analysis. Hypothesis I.: New Member States have less effective taxation of consumption than the old ones Hypothesis II.: Revenues from taxes on consumption in the New Member states is different from the yields in the old Member States.Three indicators were tested gradually: implicit tax rate, share of taxes on consumption to gross domestic product and share of taxes on consumption to total taxation. The aim of the thesis was to confirm or to refute predetermined hypotheses and to discuss results of the analysis. In this analysis was used the method Comparison of two means.

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.