In my thesis I deal with examination of administrative demands of the tax system in the Czech Republic, causes thereof and possibilities of solution. For the reason of the thesis extent I examined only direct taxes although indirect taxes show the great potential to reach savings in administrative demands as well and general conclusions may be applied to them. The thesis is divided into four chapters. In chapter I. I define the term of administrative demands as a cause of inefficiency of tax collection system. I look for the causes in principles of the constitutional system of the Czech Republic and tax system, i.e. in its individual tax laws. For comparison I examine the issue also in other countries of the European Union and in Russia to get to know, how effectively tax systems in other states work. In chapter II. I analyze particular parameters of the tax system, such as registration procedures, filing of tax returns concerning individual taxes, additional payments of taxes and tax advance payments, communication with authorities, process of tax recovery, making controls. In chapter III. I propose solution arising from analysis made in previous chapters, which should decrease the administrative demands by various methods. My aim is to keep the same volume of collected taxes. In final chapter IV....

The objective of the diploma thesis "Changes in Agricultural Enterpriser's Levy Charge" is to describe main legislative changes, which influence levy burden of a real farmer. Every chapter in its first part describes main changes that were made in tax acts. The other part of each chapter analyzes how the levy charge of the farmer is influenced by these changes and if there are some other impacts that affect his levy charge.

The subject of the diploma paper/dissertation "Fiscal policy of Ukraine" is the analysis of the development of fiscal policy of Ukraine and its influence on the economical situation of the state. At the beginning, in the first part, we briefly define fiscal policy, its goals, functions, forms and tools. The diploma paper then characterizes the budgetary scale of Ukraine focusing on the separate items of the state budget. In the last part, the experiental one, we analyse the periods of the development of fiscal policy in Ukraine from the year 1991 and the influence of the main measures of the Ukrainian government on the macroeconomical indices.

This thesis deals with the progress of property taxation in the Czech Republic and Slovakia. The main objective of this paper is the analysis of property taxes in these countries since year 2000 till now. The thesis is divided into several parts, which deal with legislative changes in property taxes (transfer taxes, road tax and real estate tax) in the Czech republic and in Slovakia to reflect these changes to the collection of property taxes. Next part of the thesis is a comparison of legislative changes between both countries and a comparison of collection of property taxes in the Czech republic and Slovakia to the average of OECD countries. The conclusion of the thesis includes the analysis of the influence of some macroeconomic indicators to collection of property taxes.

This diploma thesis discusses how to set the real estate transfer tax. The goal is to put proposals to tax arrangements, or to consider its abolition. The main source of possibilities of changes is a comparison of Czech real estate transfer tax with the foreign models of taxation. The thesis describes the historical development of the tax in the Czech Republic and analyzes in details the current legislation. There is evaluated the effectiveness of the tax and its consistency with the principles of tax theory. From the comparative analysis of various options are inferred recommendations for changes in particular in the areas of determining the taxpayer, the procedures for checking the tax base, rates and breadth of the exemption. The thesis assessed the tax as an appropriate part of a modern tax system, and however, it shows necessity to make certain changes and to streamline the tax by increasing its tax rate and limiting exemptions width.

The subject of this thesis is interaction between market prices and consumption taxes. The thesis contains analysis of influence of consumption taxes on market prices of five chosen goods, monitors possible causes, observes and quantifies the amount of additionally imposed tax, which is beard by consumer or producer of the good. The analysis of consumption taxes influence on market prices is performed by methods of correlation and regression analysis. Analyzed products are petrol "natural 95" (unleaded), diesel oil, cigarettes Petra and Sparta, dark rum and beer. Prices of these goods are monitored by Czech Statistical Office. First part of this thesis contains mostly theoretical introduction and impact theory of taxes. Second part deals with particular consumption taxes and their short-term impact. The third part of this thesis contains the statistical analysis.

[pt] Em 1993, o governo federal adotou um tributo - IPMF (1993,1994) e CPMF (1997-2002) - sobre transações financeiras no Brasil. Usando uma amostra de 545 ações da Bovespa, mostra-se que, sob a alíquota máxima (0,38 por cento), o tributo implicou uma perda de 19 por cento do volume negociado. A queda do volume de transações afetou mais fortemente ações que se enquadram no estilo de investimento crescimento e ações de firmas que pagam menos dividendos. Este último resultado sugere que, ao gerar incentivos para uma maior distribuição de dividendos, a CPMF protegeu acionistas minoritários, apesar do aumento dos custos de transação. / [en] From 1993 to 2002, the Brazilian federal government levied a tax, CPMF, on all financial transactions in Brazil. Using a sample of 545 stocks, we show that, at its highest rate (0.38 percent), the CPMF reduced the volume of trade in the Brazilian stock exchange, BOVESPA, by 19 percent. The drop in the volume of trade was not uniform across the stocks; the CPMF affected more strongly growth stocks and stocks of firms that pay smaller dividends. These findings suggest that the CPMF provided incentives for public firms to improve their governance structure, despite increasing transaction costs.

The aim of my thesis is a detailed analysis of the state finances and treasury in Czechoslovakia during the years 1918 - 1945. If we look at the structure of my thesis, the exordium of my thesis is focused on the general concept of the state finances and after that because the state finances consist of several parts, the chapters are devoted to legal development of these several parts of state finances during the years 1918 - 1938. I mean the area of state budgets, taxes and fees, currency and monetary reform, the formation and activities of the bank of issue, as well as the banking and treasury. The legal development of these individual areas is closed with the chapter devoted to the economic crisis (during the years 1929/30 - 1934), the ways and means of its solution and with next period in history of our state, i.e. the period of rearmament. The second part of my thesis is devoted not only to the common development of all areas of state finances during the Nazi occupation of Czechia, but also to comparison this development with the development of the state finances in Slovak State. The end of my thesis is focused on the development of the state finances after the year 1945 and the monetary reform in 1953 as a comparison to the development in the previous periods. In my thesis I deal not only with the...

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Em junho de 2013, o reajuste de R$ 0,20 na tarifa de ônibus gerou uma série de manifestações populares no país que acabaram fazendo alguns governos, como o da cidade de São Paulo, voltarem atrás e arcarem com essa diferença com as empresas de ônibus. Visto isso, o prefeito de São Paulo, Fernando Haddad, propôs uma política de municipalização de um tributo imposto sobre a gasolina, a CIDE, para financiar o transporte público urbano. Nesse contexto, foi encomendada uma pesquisa a Fundação Getúlio Vargas para responder a magnitude do impacto desse subsídio cruzado entre usuários do transporte privado e coletivo. Esse trabalho utiliza o resultado encontrado por essa pesquisa para responder qual o efeito sobre o tráfego da Região Metropolitana de São Paulo utilizando dados da Pesquisa de Origem e Destino de 2007. Os resultados encontrados mostram que a política de subsídio cruzado proporciona um baixo deslocamento no fluxo dos modos de transporte. Além disso, a análise de bem estar da política mostra que os mais favorecidos são os indivíduos de baixa renda. A estimação é feita com base em dois modelos de escolha discreta (Multinomial e Mixed Logit), separada por dois motivos de viagem: trabalho e estudo. E, as simulações de deslocamento de demanda utilizam dois valores de tributos, R$ 0,10 e R$ 0,50. / In June 2013, the increase of 0.20 BRL in bus fare has emerged a series of popular demonstrations in the country that ended up making some governments, such as the city of São Paulo, backtrack and pay out this difference with the buses company. So, the mayor of São Paulo, Fernando Haddad, proposed a policy of decentralization of a tax imposed on gasoline, CIDE, to finance urban public transport. In this context, a report was commissioned to Fundação Getúlio Vargas to respond the magnitude of the impact of cross-subsidy between users of private and collective transport. This work uses the results found in this report to answer the effect on traffic in the Metropolitan Region of São Paulo using data from the Source and Destination Survey of 2007. Results show that the cross-subsidy policy provides a low offset in the flow modes of transport. Moreover, the analysis of welfare policy shows that the most favored are the low-income individuals. The estimation is based on two discrete choice models (Multinomial and Mixed Logit), separate for two reasons of trips: work and study. And the simulations of displacement demand use two values of taxes, 0.10 and 0.50 BRL.