My diploma deals with the effective taxation from the corporate income. The main part of the thesis is aimed on general progress of the effective corporate tax as well as progress of the effective corporate tax in the Czech Republic. Effective corporate tax is a rate, which reflects the real taxation of corporates in particular states. The effective corporate tax arises from the statutory tax rate, which is adjusted by such items, which affect the final taxation. First part of the thesis deals with the options of set up of effective corporate income tax. The second part deals with the tax system in the Czech Republic. The analytic part is aimed on the progress of the effective tax rate. This part is attended by graphs, which show as well as compare the effective corporate income tax rate in particular states.

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.

In my diploma thesis, I deal with an issue of effective corporate tax rates. The effective tax rate expresses the real tax burden of companies. The effective tax rate is different from the statutory tax rate due to the impact of tax legislation. The aim of my diploma thesis is to analyze the impact of changes in legislation on the level of effective tax rate for companies divided by size and for companies divided by industry. The first chapter describes the crisis in the world and its consequences on taxation in the Czech Republic. In the second chapter I analyze the impact of legislative changes on the level of effective tax rate during the monitored period, i.e. in the years 2006-2016. The third chapter deals with the classification of methods of calculating effective tax rates. In the last chapter, I analyze the impact of changes in legislation on the development of effective tax rates for companies divided by size and for companies divided by industry.

The thesis entitled Development of the differences between the implicit and the nominal corporate tax rate in the Czech Republic deals with the amount of the implicit and nominal corporate tax rate, particularly the issue of the difference between the amounts of these rates. Examination of the rates follows the description of the characteristics of corporate income tax, the analysis of the advantages and disadvantages of this tax and its share of the total taxation . Furthermore, the thesis analyzed the method of calculating the effective tax rates and implicit tax rates on capital and corporate income. For comparison the thesis includes the analysis of the evolution of nominal and implicit tax rates on corporate income in the European Union and in the Czech Republic . For the final analysis, it is essential that the thesis presented as individual changes in the law on income tax since its introduction into the Czech legal system since 1993 to the present. Only with knowledge of legislative changes, it is possible to determine the relationship between nominal and implicit tax rate on corporate income, which deals with the thesis in the final analysis.

This diploma thesis deals with the trends in the statutory and implicit tax rates of corporations in the Czech Republic. The main goal of this study is determine the causes of differences between implicit and nominal tax rates of corporations in the Czech Republic from 1993 till present. The first descriptive part is devoted to the development of corporate income tax. Furthermore, the study focuses on the classification of the tax burden through the effective corporate tax burden. Another part is devoted to the trends and comparison of implicit and statutory tax rates in the Czech Republic and the European Union and the analysis of the main legislative changes since 1993. The final chapter deals with the comparison of 1996, when the difference between implicit and statutory tax rate was the most significant, with the current year 2012. The aim of the diploma thesis is to find out abnormalities that cause distortion between the rates.

本研究以2000年至2006年中國大陸上市公司之財務資料及股價資料，探討中國上市公司是否因租稅優惠而負擔隱含稅，及其負擔之隱含稅與有效稅率、股東權益稅前報酬率、市場結構及產業別之關係。實證結果顯示，中國大陸上市公司有效稅率之平均值遠低於其稅法上之名目稅率，顯示上市公司整體而言因稅法而享有租稅優惠，其中以農林漁牧業與信息技術業之有效稅率最低，反映中國扶植農業以及獎勵高科技產業之租稅政策。上市公司隱含稅率之平均值約為17.91%，顯示在中國大陸經濟成長率高之市場下，其上市公司仍須負擔隱含稅，且實證結果發現中國上市公司之有效稅率與隱含稅率呈顯著正向關係，即當有效稅率下降時，隱含稅率將會相對提高，呈現如Scholes and Wolfson(1992)所提出之隱含稅理論。 本研究實證結果亦發現，中國上市公司之股東權益稅前報酬率與隱含稅負間呈現顯著負向關係，即享受租稅優惠較多的公司，因負擔隱含稅成本，故整體報酬率未必高於享有較少租稅優惠的公司。非製造業公司之市場結構變數與隱含稅率間具有顯著關係性，即市場集中度越高時，廠商的市場支配力越大，也就越接近壟斷市場，造成該產業租稅優惠隱含稅負之負擔者多為消費者，而公司負擔之隱含稅則相對較低。 / This study uses financial and stock price data of the listed companies in China from 2000 to 2006, to examine if the listed companies have to bear implicit taxes because of tax preferential treatments, and to examine the relationship between implicit taxes and effective tax rates. The empirical results indicate that the average of ETRs of listed companies in China is lower than the statutory tax rate, indicating that overall listed Chinese companies have enjoyed substantial preferential tax treatments. The ETRs of the companies of agriculture and information technological industries are the lowest ones of all industries, reflecting China's tax policy aimed at developing agriculture and hi-tech industries. The average of implicit tax rates of listed companies in China is about 17.91%, indicating that listed companies in a high economics growth market, such as China, still have to bear implicit taxes. The empirical results show that implicit taxes are negatively related to ETRs, and the results support the implicit tax theory by Scholes and Wolfson(1992).The empirical results indicate the relationship between implicit tax and PEROEs is negatively, meaning the returns of tax-favored companies are less than tax-disfavored ones. The variables of market structures are significantly related to implicit tax, meaning the more market power the companies have, the less implicit tax they will bear. The empirical results of this study have implications for the government to further use tax incentives as a vehicle to stimulate economic development.

This paper estimates the effect of globalization on the implicit tax rates (ITR) on capital income, labor income and consumption, and the share of social protection expenditures in total public expenditures in Western and Eastern Europe. It tests the coexistence of efficiency and compensation effects of globalization on the expenditure as well as the revenue sides of government budgets. In Western Europe, globalization leads to an increase in social expenditures; however these expenditures are to an increasing extent financed by taxes on labor income. There is no effect of the ITR on capital income, whereas the ITR on consumption decreases. There are important differences between the welfare states. In the conservative regimes, social expenditures increase due to globalization, but they are financed to an increasing extent by taxes on labor. In the social democratic regimes, not only social expenditures, but also the ITRs on capital income and consumption decrease as a result of globalization, whereas the ITR on labor income increases. In the liberal regimes, the ITR on labor income is rising, while social expenditures and the ITR on consumption is declining. In the southern regimes, the ITRs on both capital income and consumption are decreasing. In the CEE NMS, on average, there seems to be no statistically significant effect of globalization on social expenditures nor on the ITR on capital and labor income. Globalization affects only the ITR on consumption, leading to a decline. However, different welfare regimes react differently: there is a negative effect of globalization on social spending in the Baltic countries, and a negative effect on the ITR on capital income in the post-communist European regimes. (author's abstract) / Series: Discussion Papers SFB International Tax Coordination

The diploma thesis on topic The impact of the economic crisis on the difference between the effective and statutory tax rate in the Czech Republic deals with the issue above the nominal and effective tax rates on corporate income during the economic crisis, specifically between years 2006 and 2015. The thesis deals with the causes of these differences between rates during each year of the crisis, and there is also comparison among the Czech Republic and European Union countries. First the work mentioned problems related to the last economic crisis, not only globally but also in terms of the Czech Republic. The following is a basic characteristic of the tax on corporate income, the share of total taxes over the years and the most important changes in the Law on Income Tax in the Czech Republic in individual years. In conclusion there is displayed the development of implicit and statutory tax rates and an analysis of the differences between these two rates.

The thesis deals with the tax wedge specifically on tax burden on labour in the Member States in the European Union. The issue is described in the theoretical part in the first chapter, the practical part is introduced in the second and the third chapter. The aim of the thesis is to analyze the development the basic micro and macro indicators of tax wedge specifically on tax burden on labour. The analysis including graphs is describe from the beginning of the millennium. The Member States are divided into groups according to measured data in the second part and to the data connection to the European Union in the third part. This classification is done for easier to understand and more meaningful value. All analysis illustrate that the highest tax burden is in Belgium and Denmark, lowest in Bulgaria.

The aim of the thesis is to evaluate whether is there a convergence in the tax systems of the EU Member States or not. The first chapter describes a development in a process of tax coordination and harmonization of the EU Member States. The next chapter focuses on a description and comparison of the current state of the tax systems in the European Union. The third chapter deals with the statistical evaluation of the development of individual variables - overall tax quota, tax quota of individual taxes, implicit tax rates, statutory tax rates, for individual taxes and a group of taxes between 1995 and 2011 period. The fourth chapter summarizes the results of the analysis.