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1. Cigarette taxation and consumption in The Czech Republic. Have these factors influenced tax revenue?

Author

Krajňák Michal

Subjects
cigarette, cigarette taxation, cigarette consumption, laffer curve, tax rate, c50, h20, i10, Finance, HG1-9999
Abstract

The article evaluates the development of the tax burden on cigarettes in the Czech Republic from 1993 to the end of 2023. Tax burden is represented by effective tax rate. The research results show that the tax burden on these products is still increasing. Not only does the tax burden increase, but so does the price of these products. The regression analysis results show that quantities such as the price of cigarettes, the effective tax rate or the amount of cigarettes consumed are factories that positively influence tax revenue. Since the tax rate or the price of these products constantly increases, the tax revenue is also increasing. It increased almost six- fold over the entire analyzed period. At the same time, it was found that other factors, such as the average wage, also affect the tax revenue. It is necessary to consider that the cigarette consumption has been showing a downward trend in recent years. However, the reason is not only the increasing tax burden and the price of these products but also the transition of consumers to so-called e-cigarettes. A reduction in cigarette consumption may be reflected in the future by reducing healthcare costs, which will create potential reductions in public health insurance payments.

Published
2024
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2. Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic

Author

Krajňák Michal

Subjects
personal income tax, progression, tax reliefs, tax reform, czech republic, e62, h24, z18, Business, HF5001-6182
Abstract

The article evaluates the influence of the type of nominal personal income tax rate on its progressivity. This is examined in the Czech Republic in the period 1993–2020. Between 1993 and 2007, the nominal tax rate was progressive, while from 2008 until the end of 2020, the nominal rate was linear.

Published
2023
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4. CIGARETTE TAXATION AND CONSUMPTION IN THE CZECH REPUBLIC. HAVE THESE FACTORS INFLUENCED TAX REVENUE?

Author

KRAJŇÁK, MICHAL

Subjects
TAX incidence, CONSUMPTION tax, CIGARETTE tax, INTERNAL revenue, TAX rates, CIGARETTES
Abstract

The article evaluates the development of the tax burden on cigarettes in the Czech Republic from 1993 to the end of 2023. Tax burden is represented by effective tax rate. The research results show that the tax burden on these products is still increasing. Not only does the tax burden increase, but so does the price of these products. The regression analysis results show that quantities such as the price of cigarettes, the effective tax rate or the amount of cigarettes consumed are factories that positively influence tax revenue. Since the tax rate or the price of these products constantly increases, the tax revenue is also increasing. It increased almost six-fold over the entire analyzed period. At the same time, it was found that other factors, such as the average wage, also affect the tax revenue. It is necessary to consider that the cigarette consumption has been showing a downward trend in recent years. However, the reason is not only the increasing tax burden and the price of these products but also the transition of consumers to so-called e-cigarettes. A reduction in cigarette consumption may be reflected in the future by reducing healthcare costs, which will create potential reductions in public health insurance payments. [ABSTRACT FROM AUTHOR]

Published
2024
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5. ACCOUNTING ACCORDING TO THE CZECH LEGISLATION OR IFRS? CZECHIA CASE STUDY.

Author

KRAJŇÁK, Michal

Subjects
INTERNATIONAL Financial Reporting Standards, ACCOUNTING standards, FINANCIAL statements, NATIONAL account systems, MULTIPLE criteria decision making, ACCOUNTING fraud
Abstract

The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The preparation of financial statements only in accordance with national accounting regulations may often not be sufficient. Different ways of regulating accounting in the world put pressure on accounting harmonization. International Financial Reporting Standards are the world's primary tools for accounting harmonization. The results of the decision analysis show that it is more advantageous for accounting entities to prepare financial statements only in accordance with national accounting regulations. The main reason for the higher utility of this option is lower costs, which is the most important criterion in the decision-making process. While accounting entities confirm that the preparation of financial statements in accordance with International Financial Reporting Standards provides higher quality and comparability of accounting information, it also provides higher costs. In the article are used methods of analysis, synthesis, comparison and a selected method of multi-criteria decision making. [ABSTRACT FROM AUTHOR]

Published
2024
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6. Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic

Author

Krajňák, Michal and Krajňák, Michal

Abstract

Background: The article evaluates the influence of the type of nominal personal income tax rate on its progressivity. This is examined in the Czech Republic in the period 1993–2020. Between 1993 and 2007, the nominal tax rate was progressive, while from 2008 until the end of 2020, the nominal rate was linear. Objectives: The paper aims to analyse if the type of nominal tax rate affects personal income tax progressivity. Methods/Approach: The article uses analysis, synthesis, comparison and regression analysis methods. The progressiveness of the tax obligation indicator is used to evaluate the degree of tax progressivity. Results: In the context of the analysis of the degree of tax progressivity, personal income tax is more progressive in the period of validity of the nominal linear rate for taxpayers with incomes below the average wage level. Conclusions: Since the linear rate has been in force, the government in the Czech Republic has often mistakenly presented that tax rate innovations will ensure that everyone pays the same tax.

Published
2023

7. Personal Income Tax Progressivity in the Czech Republic and Its Influence on Tax Revenue.

Author

KRAJŇÁK, Michal

Subjects
*INCOME tax, *PROGRESSIVE taxation, *INTERNAL revenue, *TAX base, *TAX rates
Abstract

The article evaluates the influence of the tax progressivity of the personal income tax on tax revenue in the Czech Republic. The first part of the study deals with the analysis of tax progressivity. In the next part, the indicator of tax progressivity is used as a variable of the regression model examining its effect on tax revenue. The analysis is carried out for the period 1993-2020. For part of the period, the nominal tax rate was progressive, for part of the period, on the contrary, it was linear. This approach to solving the research topic is thus unique and creates added value to the text. This is due to the length of the examined period, the alternative approach to measuring tax progressivity, and the way the tax base from dependent activity was constructed in the Czech Republic for part of the period. [ABSTRACT FROM AUTHOR]

Published
2023
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8. Tax and levy burden of wages in the Czech Republic

Author

Krajňák, Michal

Subjects
social security contributions, tax reform, wage, effective tax rate, personal income tax, implicit tax rate, nominal tax rate
Abstract

The article deals with evaluating the influence of the tax and levy burden of wages on employment and tax revenue. The high tax and levy burden on wages is not favourable for the economy. The analysis results show that the increase in the tax and levy burden of wages has a negative effect on employment. When evaluating the effect of the tax and levy burden on tax revenue, the effect is different from the scope of used deductions. However, the long-term problem of the Czech Republic in comparison with other countries is not the tax burden on labour, but the related levy burden, which increases the price of labour and thus has a negative effect on the labour market from its transnational perspective. The analysis confirms that the Czech Republic remains among the countries with a high levy burden. To achieve the paper's objectives, methods of description, comparison, analysis, synthesis, and regression and correlation analyses are used. The added value and uniqueness of this article is, among other things, the fact that these indicators - effective, respectively, implicit tax rates on labour are calculated depending on the distribution of wages. Web of Science 12 2 118 112

Published
2022

13. Selected Aspects of Personal Income Tax in the Czech Republic.

Author

KRAJŇÁK, Michal

Subjects
INCOME tax, TAX reform, TAX credits, TAX rates, STATISTICAL correlation
Abstract

This article deals with the assessment of selected indicators of personal income tax with a focus on the taxation of employment in terms of the Czech Republic. Indicators examined are tax income, the effective tax rate, tax allowances and tax credits. The aim of this article is to determine by means of selected methods whether there are dependences between the development of values of mentioned indicators. The personal income tax is a part of the tax system of the Czech Republic since its formation in 1993. During this time, the law governing the taxation of incomes have been amended many times. There was a gradual transition from moving progressive tax rate to a linear rate. Due to the existence of items reducing either the tax base or tax liability, the tax remains progressive though in most cases. The methods of regression and correlation analysis, methods for time-series analysis, methods of analysis and comparison are used in this article. [ABSTRACT FROM AUTHOR]

Published
2018

14. Application of Selected Quantitative Methods to Assess the Development of Personal Income Tax in the Czech Republic.

Author

KRAJŇÁK, Michal

Subjects
INCOME tax, TAX incidence, LIABILITIES (Accounting), TAX rates, CZECH Republic economy, 1993-
Abstract

The article deals with the assessment of selected aspects of personal income tax in the conditions of the Czech Republic. It follows from this article that the actual amount of the tax burden is based on the wage of a taxpayer -- natural person, as well as on the amount of applied deductions that reduce the tax liability. For taxpayers with above-average income, the positive fact is that the moving progressive tax rate has been abolished since 2008, positive impact for the lower-income taxpayers is the fact, that there has been the increasing in child deduction rates. Therefore, in most scenarios, the tax burden by personal income tax decreases. Descriptions, analysis, synthesis, comparisons, correlations, and multi-criterion decision methods are used in the article. [ABSTRACT FROM AUTHOR]

Published
2017

15. Aspekty dlouhodobého hmotného majetku v účetnictví podnikatelských subjektů dle české legislativy a IAS/IFRS

Author

Krajňák, Michal, Štreit, David, Krajňák, Michal, and Štreit, David

Abstract

Bakalářská práce se zabývá problematikou zpracování a odpisování dlouhodobého hmotného majetku podle Mezinárodních standardů účetního výkaznictví (IFRS) a podle Českých účetních předpisů (ČÚP). Prezentuje vzájemné rozdíly a postupy při aplikování různých metod odpisů v podmínkách fiktivní společnosti. Ukazuje vliv na výsledek hospodaření firmy a upozorňuje na důležitost harmonizace účetnictví., This thesis deals with the processing and depreciation of tangible fixed assets in accordance with International Financial Reporting Standards (IFRS) and in accordance with Czech Accounting Standards (CAS). Presents their differences and procedures for applying different methods of depreciation in terms of a fictitious company. Shows the impact on profit of the company and highlights the importance of accounting harmonization., Ve zpracování, Import 21/10/2013

Published
2013

18. Implementation of Analytic Hierarchy Process Method in Decision-Making on the Choice of Accounting between National Accounting Standards and International Financial Reporting Standards.

Author

KRAJŇÁK, Michal

Subjects
INTERNATIONAL Financial Reporting Standards, ACCOUNTING standards, ANALYTIC hierarchy process, NATIONAL account systems, NATIONAL income accounting, ACCRUAL basis accounting, ACCOUNTING fraud, FINANCIAL statements
Abstract

The article deals with selected aspects of accounting and preparation of financial statements in accordance with the national accounting standards, selected multinational system of accounting standards and their combinations. When deciding whether to keep accounts only in accordance with national legislation or in accordance with International Financial Reporting Standards, a variety of criteria is taken into account. As has been found, each of the criteria has a different weight. Most considered criterion is the level of costs. Moreover, a number of methods and procedures that are used by International Financial Reporting Standards are characterized by a higher level of sophistication. The results of the research show that the highest weight occurs in case, when the accounting is performed only according to national accounting legislation. The drawback of this option might be a lower quality and limited comparability of financial statements. [ABSTRACT FROM AUTHOR]

Published
2015

19. Vyproštění cisterny po nehodě na dálnici a rychlostní komunikaci; možné následné škody po nehodě

Author

Libertín, Josef, Krajňák, Michal, Moravcová, Pavlína, Libertín, Josef, Krajňák, Michal, and Moravcová, Pavlína

Abstract

Diplomová práce se zabývá správně zvolenou technologií a technikou při vyproštění a následném odtahu havarované cisterny. Neznalost konstrukce vozidla a špatně zvolená technologie má za následek následné škody po nehodě. Profesionální přístup k této činnosti vede k minimalizaci škod po nehodě na samotném vozidle, vozovce a jejím okolí, ale i minimalizace kolon apod. Dalším řešeným tématem v práci bude konstrukce cisternových vozidel (návěsů, přívěsů), protože znalost konstrukce cisterny a přepravované látky, umožňuje rychlé a bezpečné vyproštění. Díky znalosti konstrukce havarované cisterny lze použít správnou vyprošťovací techniku, která bude v práci také probírána. Veškerá neznalost těchto věcí má za následek následné škody po nehodě. Tato práce se bude především, jak těmto následným škodám předcházet., This diploma thesis addresses optimal technology and method for extrication and subsequent towing of crashed tank trucks. Ignorance of vehicle construction and wrongly chosen technology leads to subsequent after crash damages. Professional approach leads not only to after crash damages minimization on the vehicle, road and the surroundings, but also to convoy minimization etc. Another covered topic is tank vehicle construction (semi-trailer, trailer) because knowledge of tank construction and knowledge of transported material enable quick and safe extrication. Correct extrication method (which is also described in the thesis) can be used thanks to knowledge of crashed tank construction. Not knowing all needed information leads to after crash damages. This thesis will focus mainly on how to prevent subsequent damages.

20. Vyproštění cisterny po nehodě na dálnici a rychlostní komunikaci; možné následné škody po nehodě

Author

Libertín, Josef, Krajňák, Michal, Moravcová, Pavlína, Libertín, Josef, Krajňák, Michal, and Moravcová, Pavlína

Abstract

Diplomová práce se zabývá správně zvolenou technologií a technikou při vyproštění a následném odtahu havarované cisterny. Neznalost konstrukce vozidla a špatně zvolená technologie má za následek následné škody po nehodě. Profesionální přístup k této činnosti vede k minimalizaci škod po nehodě na samotném vozidle, vozovce a jejím okolí, ale i minimalizace kolon apod. Dalším řešeným tématem v práci bude konstrukce cisternových vozidel (návěsů, přívěsů), protože znalost konstrukce cisterny a přepravované látky, umožňuje rychlé a bezpečné vyproštění. Díky znalosti konstrukce havarované cisterny lze použít správnou vyprošťovací techniku, která bude v práci také probírána. Veškerá neznalost těchto věcí má za následek následné škody po nehodě. Tato práce se bude především, jak těmto následným škodám předcházet., This diploma thesis addresses optimal technology and method for extrication and subsequent towing of crashed tank trucks. Ignorance of vehicle construction and wrongly chosen technology leads to subsequent after crash damages. Professional approach leads not only to after crash damages minimization on the vehicle, road and the surroundings, but also to convoy minimization etc. Another covered topic is tank vehicle construction (semi-trailer, trailer) because knowledge of tank construction and knowledge of transported material enable quick and safe extrication. Correct extrication method (which is also described in the thesis) can be used thanks to knowledge of crashed tank construction. Not knowing all needed information leads to after crash damages. This thesis will focus mainly on how to prevent subsequent damages.

21. Vyproštění cisterny po nehodě na dálnici a rychlostní komunikaci; možné následné škody po nehodě

Author

Libertín, Josef, Krajňák, Michal, Libertín, Josef, and Krajňák, Michal

Abstract

Diplomová práce se zabývá správně zvolenou technologií a technikou při vyproštění a následném odtahu havarované cisterny. Neznalost konstrukce vozidla a špatně zvolená technologie má za následek následné škody po nehodě. Profesionální přístup k této činnosti vede k minimalizaci škod po nehodě na samotném vozidle, vozovce a jejím okolí, ale i minimalizace kolon apod. Dalším řešeným tématem v práci bude konstrukce cisternových vozidel (návěsů, přívěsů), protože znalost konstrukce cisterny a přepravované látky, umožňuje rychlé a bezpečné vyproštění. Díky znalosti konstrukce havarované cisterny lze použít správnou vyprošťovací techniku, která bude v práci také probírána. Veškerá neznalost těchto věcí má za následek následné škody po nehodě. Tato práce se bude především, jak těmto následným škodám předcházet., This diploma thesis addresses optimal technology and method for extrication and subsequent towing of crashed tank trucks. Ignorance of vehicle construction and wrongly chosen technology leads to subsequent after crash damages. Professional approach leads not only to after crash damages minimization on the vehicle, road and the surroundings, but also to convoy minimization etc. Another covered topic is tank vehicle construction (semi-trailer, trailer) because knowledge of tank construction and knowledge of transported material enable quick and safe extrication. Correct extrication method (which is also described in the thesis) can be used thanks to knowledge of crashed tank construction. Not knowing all needed information leads to after crash damages. This thesis will focus mainly on how to prevent subsequent damages.

22. Vyproštění cisterny po nehodě na dálnici a rychlostní komunikaci; možné následné škody po nehodě

Author

Libertín, Josef, Krajňák, Michal, Libertín, Josef, and Krajňák, Michal

Abstract

Diplomová práce se zabývá správně zvolenou technologií a technikou při vyproštění a následném odtahu havarované cisterny. Neznalost konstrukce vozidla a špatně zvolená technologie má za následek následné škody po nehodě. Profesionální přístup k této činnosti vede k minimalizaci škod po nehodě na samotném vozidle, vozovce a jejím okolí, ale i minimalizace kolon apod. Dalším řešeným tématem v práci bude konstrukce cisternových vozidel (návěsů, přívěsů), protože znalost konstrukce cisterny a přepravované látky, umožňuje rychlé a bezpečné vyproštění. Díky znalosti konstrukce havarované cisterny lze použít správnou vyprošťovací techniku, která bude v práci také probírána. Veškerá neznalost těchto věcí má za následek následné škody po nehodě. Tato práce se bude především, jak těmto následným škodám předcházet., This diploma thesis addresses optimal technology and method for extrication and subsequent towing of crashed tank trucks. Ignorance of vehicle construction and wrongly chosen technology leads to subsequent after crash damages. Professional approach leads not only to after crash damages minimization on the vehicle, road and the surroundings, but also to convoy minimization etc. Another covered topic is tank vehicle construction (semi-trailer, trailer) because knowledge of tank construction and knowledge of transported material enable quick and safe extrication. Correct extrication method (which is also described in the thesis) can be used thanks to knowledge of crashed tank construction. Not knowing all needed information leads to after crash damages. This thesis will focus mainly on how to prevent subsequent damages.

23. Vyproštění cisterny po nehodě na dálnici a rychlostní komunikaci; možné následné škody po nehodě

Author

Libertín, Josef, Krajňák, Michal, Libertín, Josef, and Krajňák, Michal

Abstract

Diplomová práce se zabývá správně zvolenou technologií a technikou při vyproštění a následném odtahu havarované cisterny. Neznalost konstrukce vozidla a špatně zvolená technologie má za následek následné škody po nehodě. Profesionální přístup k této činnosti vede k minimalizaci škod po nehodě na samotném vozidle, vozovce a jejím okolí, ale i minimalizace kolon apod. Dalším řešeným tématem v práci bude konstrukce cisternových vozidel (návěsů, přívěsů), protože znalost konstrukce cisterny a přepravované látky, umožňuje rychlé a bezpečné vyproštění. Díky znalosti konstrukce havarované cisterny lze použít správnou vyprošťovací techniku, která bude v práci také probírána. Veškerá neznalost těchto věcí má za následek následné škody po nehodě. Tato práce se bude především, jak těmto následným škodám předcházet., This diploma thesis addresses optimal technology and method for extrication and subsequent towing of crashed tank trucks. Ignorance of vehicle construction and wrongly chosen technology leads to subsequent after crash damages. Professional approach leads not only to after crash damages minimization on the vehicle, road and the surroundings, but also to convoy minimization etc. Another covered topic is tank vehicle construction (semi-trailer, trailer) because knowledge of tank construction and knowledge of transported material enable quick and safe extrication. Correct extrication method (which is also described in the thesis) can be used thanks to knowledge of crashed tank construction. Not knowing all needed information leads to after crash damages. This thesis will focus mainly on how to prevent subsequent damages.

24. Vyproštění cisterny po nehodě na dálnici a rychlostní komunikaci; možné následné škody po nehodě

Author

Libertín, Josef, Krajňák, Michal, Moravcová, Pavlína, Libertín, Josef, Krajňák, Michal, and Moravcová, Pavlína

Abstract

Diplomová práce se zabývá správně zvolenou technologií a technikou při vyproštění a následném odtahu havarované cisterny. Neznalost konstrukce vozidla a špatně zvolená technologie má za následek následné škody po nehodě. Profesionální přístup k této činnosti vede k minimalizaci škod po nehodě na samotném vozidle, vozovce a jejím okolí, ale i minimalizace kolon apod. Dalším řešeným tématem v práci bude konstrukce cisternových vozidel (návěsů, přívěsů), protože znalost konstrukce cisterny a přepravované látky, umožňuje rychlé a bezpečné vyproštění. Díky znalosti konstrukce havarované cisterny lze použít správnou vyprošťovací techniku, která bude v práci také probírána. Veškerá neznalost těchto věcí má za následek následné škody po nehodě. Tato práce se bude především, jak těmto následným škodám předcházet., This diploma thesis addresses optimal technology and method for extrication and subsequent towing of crashed tank trucks. Ignorance of vehicle construction and wrongly chosen technology leads to subsequent after crash damages. Professional approach leads not only to after crash damages minimization on the vehicle, road and the surroundings, but also to convoy minimization etc. Another covered topic is tank vehicle construction (semi-trailer, trailer) because knowledge of tank construction and knowledge of transported material enable quick and safe extrication. Correct extrication method (which is also described in the thesis) can be used thanks to knowledge of crashed tank construction. Not knowing all needed information leads to after crash damages. This thesis will focus mainly on how to prevent subsequent damages.

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