Search

This master thesis is about tax quota and its change in the states of European Union. The practical part starts with display of the tax quota in the states of EU and its changes after 20 years, there is a comparison of the tax quota in 1995 and 2015. In these years, there is also performed the cluster analysis in the programme STATISTICA 12. The cluster analysis consists of four variables (partial tax quota): indirect taxes, personal income taxes, corporate income taxes, social contributions. The aim of this analysis is to find groups of states with a similar development of the tax quota. Then follows the convergence analysis, which says that tax systems of the states in EU are gradually approaching each other. The last topic in this thesis is a comparison of the average values EU of the development tax quota with development of the total tax revenues and the GDP. The very similar and unstable development of the two last mentioned indicators are ensuring a relatively stable value of the tax quota over time.

The main aim of paper is to estimate, how much affects public finances on unemployment of university absolvents. The paper includes econometric analysis of examined impacts (for public and private universities). Results are summarized in tables and graphs and they are commented as a tool of optimization. The paper works with regression models of standardized unemployment rate of university absolvents, tax quota, public expenditure and numbers of university students.

The aim of this paper is to evaluate the impact of individual types of taxes on the economic growth by utilizing regression analysis on the OECD countries for the period of 2000–2011. The impact of taxation is integrated into growth models by its impact on the individual growth variables, which are capital accumulation and investment, human capital and technology. The analysis in this paper is based on extended neoclassical growth model of Mankiw, Romer and Weil (1992), and for the verification of relation between taxation and economic growth the panel regression method is used. The taxation rate itself is not approximated only by traditional tax quota, which is characteristic by many insufficiencies, but also by the alternative World Tax Index which combines hard and soft data. It is evident from the results of both analyses that corporate taxation followed by personal income taxes and social security contribution are the most harmful for economic growth. Concurrently, in case of the value added tax approximated by tax quota, the negative impact on economic growth was not confirmed, from which it can be concluded that tax quota, in this case as the indicator of taxation, fails. When utilizing World Tax Index, a negative relation between these two variables was confirmed, however, it was the least quantifiable. The impact of property taxes was statistically insignificant. Based on the analysis results it is evident that in effort to stimulate economic growth in OECD countries, economic-politic authorities should lower the corporate taxation and personal income taxes, and the loss of income tax revenues should be compensated by the growth of indirect tax revenues.

This paper follows our previous article, Kotlán and Machová (2012a), which presented an indicator of the tax burden that can be used as an alternative to the tax quota, or for implicit tax rates in macroeconomic analyses. This alternative is an overall multi-criteria index called the WTI - the World Tax Index. The aim of this paper is to present the new World Tax Index 2013 and its methodology, which allowed us to compute it for all 34 OECD countries for the 2000-2012 period, with special references to methodology changes from the previous version. We show that, using the WTI, the highest tax burden is measured for Denmark, Belgium and Turkey, while the lowest tax burden is in Switzerland, Ireland, Chile or Japan. The total ranking of the countries is from 66% correlated with the ranking according to the tax quota, mainly due to a strong correlation in the case of property taxes, personal income taxes and VAT-type taxes. In these cases, the tax quota seems to be a good approximator of the tax burden. However, there is no correlation between corresponding tax quotas and WTI sub-indices for corporate taxes or selective consumption taxes. In those cases, the tax quota apparently fails and is not suitable for use in further analyses.

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 bachelor thesis is focused on the comparison of tax burden on personal income of Central European countries. For the examination I have chosen the Visegrad Group - Czech Republic, Poland, Slovakia and Hungary. The first part is aimed at the comparison of structural elements of the income tax and the amount of social security. In the second chapter is calculated the effective tax rate for the selected group of tax payers. The third part deals with the calculation of the tax quota. The last chapter provides an overview of the international aspects of taxation, such as taxation conventions and the legeslation of the EU. According to my research I find out that the lowest tax burden have the employeesin Czech Republic, contrarily the highest tax bureden have employees in Hungary.

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 aim of this work is to determine effectiveness of tax policy of the European Union -- if its manages national tax systems. First chapter deals with the essence of tax policy, its latest strategy and its aims and instruments. The following theoretical section discusses tax harmonization and policy of direct and indirect taxes and their legislation. The analytical part deals with the impact of tax policy on national tax systems. Using statistical data about the European Union we will be implemented method of analysis on two macroeconomic indicators -- tax quota and the implicit tax rate on labour but also on the development of value added tax rates.

This thesis deals with the comparison of tax reforms during the financial and economic crisis in the old and new EU countries. My main objective is to compare the reforms implemented in individual states during the financial and economic crisis and its impact on the tax quota and tax mix. The first part deals with the causes and development of the financial and economic crisis. In the second chapter is a description of the optimal tax system and history of the tax reforms. The final chapter describes the various changes and reforms in EU countries, the development of their tax quota, tax mix, the government expenditure to GDP ratio, the government debt to GDP ratio and the impact of certain changes to the amount of taxation on labor.

The main objective of this bachelor thesis is to create distinctive groups of member states of the European union in terms of their tax systems based on cluster analysis computed in the XLSTAT program on data from the annual report of the European Statistical Office (Eurostat). Partial aim´s task is to assign certain characteristics that best describe such defined groups of states. The theoretical part deals with the definition of the terms tax system, tax mix and tax quota, along with the factors that affect or distort these indicators. The practical part contains the general characteristics of the method of cluster analysis, with an emphasis on the k-means clustering method, which was applied in the analysis. The last chapter contains an author´s description of created clusters that are the outcome of our analysis in the XLSTAT program.

This thesis is focusing on the major trends in the tax reform in the European Union. The direction of development from direct to indirect taxes is analyzed and it attempts to find some consistent trends in taxation between selected countries within groups of new and old member states of the European Union in 1995 - 2011. Firstly the text gives the reader an introduction to tax theory and the optimal design of tax system is presented. Thesis also focuses on the issue of tax policy in the European Union. It describes the main tax policy challenges and possible design of efficiency-enhancing tax reforms. The global macroeconomic model QUEST III is being introduced. This model is widely used by international institutions for the quantitative evaluation of the potential impacts of tax policies. Furthermore, the development and structure of the tax mix is analyzed as well as the overall tax burden and labour taxation in new and old member states of the European Union. In conclusion there is commentary to stated hypothesis that in recent years there has been increasing emphasis on indirect taxes, while the direct taxes were being reduced.

The article is focused on the mutual relationship among effective tax burden, size of government spending and economic growth. Its aim is to verify the effect of taxation and government spending on economic growth, but also to verify the effect of taxation and economic growth on the size of government spending. The analysis is methodologically based on a panel VAR model where taxation is approximated by standard Tax Quota as well as an alternative World Tax Index (WTI), which was compiled by the authors. The data cover the period of 2005 - 2010 for the OECD countries. The results of empirical analyzes show that economic growth is positively influenced by government spending, while the effect of taxation is negative for all types of taxes. Government expenditures are negatively influenced by both economic growth and the size of the taxation. We come also to the conclusion that WTI is preferable approximator of the tax burden than the Tax Quota, and may be used in further empirical analyzes. Web of Science 61 5 638 623

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 aim of this paper is to evaluate the impact of taxation on long-term economic growth with special emphasis on corporate taxation using alternative indicator of tax burden which is called World Tax Index (WTI). The WTI was constructed by authors using hard data as well as soft data expressing qualified expert opinion gained from a questionnaire survey conducted among tax specialist from OECD countries. It is a multi-criteria index consisting of several sub-indices that deal with different groups of taxes, which are basically consistent with the classification according to the OECD. All the parts are used in further regression analysis to approximate the tax burden in growth model. As an alternative, also the tax quota is used, being the most applied indicator of tax burden. Results show that tax quota is not suitable for tax burden approximation, especially in case of corporate taxes or VAT. Corporate tax burden negatively influence long-term economic growth, as suggested by economic theory. Web of Science 60 6 763 743

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.

This diploma thesis is focused on analysis of factors affecting tax revenues in the Czech Republic. The theoretical part is dedicated to dividing taxes according to the type, discusses their functions and their principles, as well. After that the summary of previous investigations of factors with potencial effects to tax revenues is presented. The practical part begins with comparation of tax quota and its structure between the Czech Republic and selected European Union member countries. The main part is represented by the correlation and regression analysis of selected factors. As the result of this analysis the evaluation of their real effect is done.

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.

In the recent days, there has been culminating a laic and professional discussion to the topic of the fiscal reform in the Czech Republic. A necessary part of a potential public finance reform is then a tax reform, as well. The submitted paper contains an analysis of fundamental approaches to taxes and their structure from the synthetic point of view of legal and economic science, which has had a long tradition since Czech national economists of the first republic. An objective of the paper is an attempt to promote a scientific methodically balanced approach, as well, namely in the ontological sense, but also in the sense of teleological and normological gnoseology. The above mentioned then enables to modify some recommendations for central authorities in the field of legislative changes and tax policy. The objective of the paper is, on basis of an own empirical analysis, to reformulate recommendations for lawmakers and tax policy makers in the Czech Republic in terms of possible de lege ferenda changes. The conclusions of this paper can be summarized into five key recommendations for lawmakers and tax policy makers in the Czech Republic. They are: a recommendation of non- increase of the overall tax burden or, as the case may be, of effecting its decrease, of decrease of employment tax burden, and...

The aim of the paper is a verification of particular channels that taxation can influence economic growth by. It concerns an influence by capital accumulation and investments, technological development and human capital accumulation. The effects of total tax burden as well as of particular taxes are analyzed. Tax burden is approximated by tax quota and, in certain cases, by implicit tax rate. There is a method of Panel Data Estimation used, especially in the case of OECD countries sample, and all the common econometric tests are performed. The recommendations for economic policy makers are formulated on the basis of the analysis. Above all, they include the suggestion of overall tax quota reduction, especially the reduction of excise taxes and social security contributions. Concerning new member countries of European Union, there is a recommendation of further elimination of tax burden of corporations. Web of Science 59 5 658 638

Bachelor thesis deals with sense of taxes in today's world and focuses especially on tax burden measurement and comparability of tax systems in OECD and EU member states. Emphasis is placed on economic analysis made on topic "level of tax burden in international comparison" and on their enunciation capability verification. This work is divided into five chapters dealing with the historical development of attitudes towards tax rate, indicators of the overall tax burden indicators, using microdata, and the relationship between tax revenues and government spending. International comparison has been made in the final chapter.

This thesis attends to the valuation the effectiveness of selected industrial zone focus on newly created jobs. Firstly, it attends to the problems of the funding for the industrial zone and its advantage and disadvantage. Then recount programs of industrial zones supported by the government and from the European Union. Subsequently it includes the labour market and the tax quota. The practical part is focused on industrial zones in the South Bohemia which were supported by government programs to assess the effectiveness of selected industrial zones focus on the newly created jobs as an instrument for influencing the rate of unemployment in the locality.

This Bachelor's thesis presents a comparison of the amount and structure of taxes in the Czech and Slovak Republics.The first part is focused on the selection of groups of taxes and the theoretical concept of the tax system in general. Attention is devoted to personal income tax, corporation tax, VAT and tax returns. The second part deals with the tax quota, its definition and structure. Related to the tax mix, the definition and comparison of these two countries. The final section is devoted on to evaluate and take stock of lessons learned.

This bachelor degree thesis examines indicators for measuring the influence of taxes. The various indicators are described and explained including the method of their calculation. The second part contains a comparison of various indicators between countries. In the last part is shown the detailed history of the indicators in the Czech Republic.

Bachelor thesis includes an assessement of the development of tax structures in the selected five countries of the European Union from 1990 to the present. They are the Czech Republic, Greece, Slovakia, Sweden and the United Kingdom. Part of this work is theoretical introduction, in which they are given basic knowledge of the tax quota, the tax mix, tax reforms and the factors which affect the state's tax revenues. The main objective of this work is to describe the evolution of tax mixes and tax quotas of each countries. Subsequently, the thesis includes a comparison and evaluation of overall trends of the tax quotas and the tax mixes.

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).