This thesis seeks to contribute to the Chinese taxation literature by researching effective tax rate (ETR), marginal tax rate (MTR) and implicit tax in particular. These areas have been addressed for a number of years within the developed market context, whereas the same research for companies in developing countries is largely non-existent in Western literature. The first topic is the ETR and MTR analysis. The ETR analysis offers an overview of the actual tax burden for listed companies in the People’s Republic of China (PRC), together with the Statutory Tax Rate (STR) analysis, which incorporates the tax structure aspect of tax preferences from 1994 to 2006. In 2002, the State Council stopped unauthorised corporate tax rebate from local government and 2002 became a breaking point of the corporate tax analysis. The ETR and STR analyses reveal that companies benefitted widely from tax preferences before 2002 regardless of their industry or region. However, after 2002, the ETRs increased significantly overall and the industrial and regional ETR differences are much more significant. The tax preferential industries and regions’ companies are still in the lower ETR and STR range, but the non-tax preferential companies’ ETRs and STR increased significantly after 2002. This evidences the effectiveness of Chinese tax preference policies. The MTR estimations are the first Chinese company specific MTR estimations. The MTRs were estimated from 1995 to 2002 and the MTRs results are generally consistent with ETR results, except that the MTR estimations jointly depend on the company Net Operating Loss (NOL) occurrences, income and STR. The second topic is the determinants of ETR. An alternative view of ETR determinants is proposed. It incorporates the accounting-tax conformity theory and identifies a tax rate preference as the new ETR determinant variable to fit the Chinese taxation context. Five explanatory variables are hypothesized in associating company characteristics after controlling the company location, industry and sample period dummy variables. These explanatory variables are tax rate preference, non-operating expenses, investment gain, provision for impairment and government ownership. The ETR determinants model is also examined by OLS regression (cross-sectional), and fixed-effects and random effects regression (panel data analysis). The results show that all of the explanatory variables are statistically significant coefficients with expected signs. The results also demonstrate that the proposed ETR determinant model is superior to previous determinant models. The third topic is implicit tax research. The results are evidence of the existence of implicit tax at the corporate level. The relationships between the company Pre-tax Return of Equity (PTROE) and tax preference variables and other control variables are also examined. The results demonstrate that there is a negative relationship between PTROE and tax rate preference when considering the companies aggregately in a large scale; and there is a positive relationship between PTROE and income related tax preference when considering the companies individually. The contradictory results indicate that in reality, the imperfect market conditions impede the realisation of implicit tax at the individual company level.

This diploma thesis is focused on measuring the corporate tax burden with the implicit and statutory corporate tax rates within the European Union. The aim of this study is to compare tax burdens across the European Union. Furthermore, to determine whether the implicit tax rate on corporate income depends on the following factors; statutory tax rate, depreciation period of certain assets, tax preferences of research and development, investment incentives or the possibility of transfer of tax losses. In the period 1995 to 2010 the average statutory corporate tax rate decreased significantly. The development of average implicit tax rate on corporate income was not so clear. The differences exist mainly between the Old and New Member States. The performed analysis did not prove dependence of implicit tax rates on corporate income on the above mentioned factors.

This thesis deals with the evaluation system of pensions from the perspective of the implicit pension taxes. It describes the conditions for entitlement to retirement pension and its calculation. It also specifies the method of calculating the implicit pension taxes. This calculation is applied to the model examples. The results determine whether the current pension scheme motivates individuals to remain in the labor market or whether it encourages them to retire.

The study is concerned with effective tax rates, namely implicit tax rates in the European Union over the period 2000-2012. The theoretical part includes tax incidence, description of individual implicit tax rates and their structure, and Eurostat metodology for measuring the impact of taxation on economic functions. The practical part in mainly dedicated to the development of implicit tax rates in the European Union and then to the evaluation of development trends in the implicit rates on consumption, labour and capital. The analysis is processed in the computer program STATISTICA. The classify is made by cluster analysis that should find the similar implicit tax rates in 2000, 2008 and 2012. Subsequently, the trends ort he development of individual implicit tax rates in EU countries are evaluated.

This diploma thesis is dealing with tax competition, especially in the European Union. There are explained concepts of tax harmonization and coordination, harmful tax competition and a tendency of the European Union to harmonization in corporate tax area. Statutory tax rates and implicit tax rates, which are better for measurement of real taxation, are used for analysis of tax competition in corporate tax area. Tax rates are compared between old and new members of the European Union to find out whether there is tax competitive environment in the European Union. In this diploma thesis one analysis of the European Commission about effective tax rates is also described. The aim of this thesis is verifying the hypothesis, whether is the tax competition in the corporate tax area in the European Union successful -- whether better conditions of taxation in new member states cause higher tax bases. In this diploma thesis there are also some notes about tax revenues.

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.

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...

This diploma thesis deals with the trends in the implicit tax rates of corporations in the Czech Republic comparing to the statutory tax rates which are stipulated in the legislation. Implicit tax rates of corporations are defined by the European Commission and measure actual tax burden of companies in particular states of European Union. Data for their measure proceed from the statistics ESA95 which enable to compare particular states of European Union. The thesis deals with the methodology of the calculation of implicit tax rate of corporation and influences with which it operates. By the method of comparison it compares these tax rates across the European Union. The significant part of the diploma thesis is devoted to the analysis of Czech legal regulations of corporate taxation between 1995 and 2009. By this analysis the causes of the differences between implicit and statutory tax rates in the years when the differences between tax rates are the most significant are determined. In the last chapter diploma thesis compares the development of differences between the tax rates in the Czech Republic in comparison with the selected states of European Union by chain and basis indexes. The aim of the diploma thesis is to analyze development of differences between implicit and statutory tax rates of corporations in the Czech Republic compared to the member states of the European Union.

This paper analyzes the effects of globalization on implicit tax rates (ITRs) on labour income, capital income, and consumption in the EU15 and Central and Eastern European New Member States (CEE NMS). We find a positive effect of globalization on the ITR on labour income in the EU15, but no effect on the ITR on capital income, and a negative effect on ITR on consumption. There is a significant negative effect on the ITR on capital income in the social-democratic and southern welfare regimes, a marginally significant negative effect in the liberal regime; a negative effect on the ITR on consumption in the social-democratic, conservative, and liberal regimes; and a positive effect on the ITR on labour income in all welfare regimes. In the CEE NMS there is no effect of globalization on any ITRs. (author's abstract) / Series: Discussion Papers SFB International Tax Coordination

This diploma thesis deals with the effective taxation on labour in the Czech republic and compares these trends with the countries of the European Union on the basis of statistical data to Eurostat and the OECD. An effective tax rate is an indicator that measures actual tax burden on taxpayers. In the contrast with nominal rate, this indicator can take into account aspects of the tax system that affect the final tax. First, I deal closely with the indicators used to measure the tax distortion on labour. Emphasis is placed on the implicit tax rate created by Eurostat and which enables the comparison of the tax burden in the CR with the other member states of the Union. The next section gives an overview of the income tax reforms that took place in the CR since 1993. It follows the part of the analysis which compares the implicit tax rates on labour between EU member states. The last chapter describes the tax wedge which complements the analysis of implicit tax rates. I also investigate the impact of labour costs on the tax burden on taxpayers in the EU countries. The aim of this work is to analyze the development of effective tax rates on the labour in the Czech Republic from 1993 to present and identify causes of changes in comparison with EU countries.