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The bachelor thesis deals with selected tax systems of the European Union countries, namely the Czech Republic, the Slovak Republic and Sweden. The main aim of the thesis is a comparative analysis of selected tax systems. The first part of the bachelor thesis is devoted to the theoretical knowledge of tax issues. In the second part, individual tax systems are characterized and the third part is based on the comparison of individual tax systems through selected macroeconomic indicators such as the tax mix, tax revenue, tax quota and, lastly, the size of the tax burden of the taxpayer.

Nowadays taxes are the most important tax income of the state budget and at the same time they affect the standard of living of the population in various ways. Although the countries try to harmonize tax systems, there are still considerable differences between them. The aim of the thesis is to capture taxes in the Czech Republic from the point of view of statistics and then perform the comparison within the countries of the European Union. The thesis contains a brief characterization of the national accounts and the classification of the taxes in the national accounts according to the ESA 2010. It further deals with the description of the Czech tax system, including a definition of the individual taxes. The subsequent section captures the tax burden expressed by tax quota and the rest of the thesis is devoted to the cluster analysis, which is then applied to the data from the annual national accounts. Using cluster analysis, EU countries have been divided into groups according to similarities and differences in tax systems and in particular on the basis of the tax quota.

This bachelor thesis deals with a comparison of tax systems of the Czech Republic and Germany. The main goal is to undertake a comparative analysis of the tax systems. Other objectives are to describe and compare the different systems based on a number of indicators. The first chapter deals with a theoretical concept of taxes. In the second chapter you can read about the tax system in the Czech Republic. In the third chapter there is a description of the tax system in Germany. The fourth chapter is about a comparison of the tax systems based on tax burden of a fictitious employee and macroeconomic indicators which are tax mix, tax burden and taxes by level of government.

The goal of thesis is an analysis of taxation system in Czech and Slovak Republic. Furthermore the thesis focuses on macroeconomic effects of changes in taxing. In theoretical section are defined terms related to taxing matter. In this section we are looking at taxes as government revenue, which is more discussed in practical section of this thesis. Next there are defined macroeconomic indicators - GDP, unemployment and tax quota; those are also discussed and used further. In practical section is at first oulined situation in Czechoslovakia in 1989. Next there are introduced reasons and requirements for in 1993. In next part there is discussed taxation systems analysis in Czech and Slovak Republic since 1993 itself. In this section are stated main differences and similarities between these two taxation systems. Last parts of practical section are dedicated to evolution of macroeconomic indicators analysis in context of changes in taxing. In last part - conclusion - can be found an evaluation of differences and similarities between systems. Despite the separation of both countries and frequent changes in taxation, the systems are much alike. Most distinctions can be found in income taxation, especially in a period when flat tax came into effect, which was expected, however that does not apply anymore due to its abolishment. But even after abolishment of flat tax, the most noticable distinction can still be found in income taxation.

The thesis deals with the historical evolution of the tax system in the territory of the Czech Republic from a period of the Czechoslovak Socialistic Republic in 1989 until today. The main focus of this thesis concerns a comprehensive view into that more than twenty years lasting tax evolution and a specification of the most important tax changes and reforms as I see them. The thesis contains a description of the tax system valid in 1989. Afterwards it mentions the transformation process from the central-planning economy towards the market one as well as the tax reform in 1993. The next part of the thesis is devoted to the tax changes between 1993-2013 which comprise notably the impact of the accession of the Czech Republic to the European Union in 2004 on the tax sytem and the tax reform in 2008. The evolution of the tax system is illustrated by the tax to GDP ratio, the tax mix and the related tax burden impact on tax payers. The evolution is also compared with that of other OECD countries. The today's tax system (2013) is subsequently assessed. On the basis of the historical and political aspects of the czech tax systems as well as on the basis of the assessment of the valid one I present antocipated conceptions of the subsequent tax system evolution.

The subject of this thesis is the analysis of tax revenue of the post-socialist countries that are members of the European Union. In the theoretical part there are characterized tax systems of individual states. In the practical part I compare the tax revenues of the post-socialist countries. I analyze the tax quota, the tax mix and budgetary determination of taxes. Furthermore, I compare the tax revenues of the post-socialist member states and 15 original member states of the European Union. I focus on the tax quota, the tax mix and budgetary determination of taxes. From the analyses it is clear that the tax quota of the post-socialist countries is lower than in the older Member States of the European Union. Most of the tax revenue of the post-socialist countries stems from indirect taxation, particularly value added tax.

The Master's thesis "Investment and tax environment of selected former Yugoslavian countries" deals with current tax systems and investment environment of Bosnia and Herzegovina, Croatia and Slovenia. The first three chapters of the thesis are focused on the economic situation of selected countries, their business relations among themselves and the EU countries, foreign direct investment and rating. The fourth key chapter starts with the tax theory and fiscal harmonization within the European Union in order to give detailed analysis of tax systems with emphasis on current development. In conclusion is elaborated the comparison of selected tax systems.

Thesis deals with the tax systems, specifically with tax system of selected developing countries (Kazakhstan, Ukraine, China, India, South Africa and Ghana). First, briefly introduce each country, according economic indicators. Then introduce tax systems (especially the tax quata and tax mix) of selected developing countries and all groups of countries (as defined by Internationa Monetary Fund).