Nesta obra, discorre-se sobre os princípios jurídicos, deduzidos do valor justiça, importantes à conformação de um sistema tributário, cujos efeitos econômicos mostrem-se constitucionais em face dos objetivos da Constituição Econômica, dentre os quais se incluem a justiça social e a justiça fiscal. A história constitucional republicana brasileira condicionou o surgimento da técnica da minudência, de modo que se impõe superá-la para reconhecer legítimas limitações ao poder de tributar, implícitas ou explícitas, fora dos capítulos especificamente dedicados à matéria tributária, reconhecendo-se, assim, a unidade inerente ao ordenamento jurídico. O autor conclui que há diversas limitações constitucionais ao exercício de competências tributárias, comprometidas com o valor justiça, determinadas por princípios da Constituição Econômica e por princípios decorrentes da justiça fiscal, implícitos ou explícitos, que determinam os contornos de um sistema tributário ideal, não do ponto de vista da Ciência das Finanças, mas da ordem constitucional vigente, a ser instituído e tutelado pelos formuladores da política tributária que, por isso, não devem buscar objetivos meramente orçamentários, condicionantes de uma desordenada atividade de instituição de tributos, mas o desiderato de instituir um verdadeiro sistema tributário comprometido com objetivos determinados por valores constitucionalmente albergados. / This essay addresses juridical principles, deducted from justice value, important to the conformation of a tributary system which economical effects should prove to be constitutional when compared to the objectives of the Economical Constitution, such as social and fiscal justice. The Brazilian republican constitutional history conditioned the appearance of the detail technique, which imposes the need to surpass it in order to acknowledge legitimate limitations to the power of laying tributes, implicit or explicit, outside the chapter specifically dedicated to tax matter, thus recognizing the intrinsic unity of the legal system. The author concludes that there are several constitutional limitations to the exercise of tax competence, committed to the justice value, determined by principles of the Economic Constitution and by principles resulting from fiscal justice, implicit or explicit, that determine the boundaries of an ideal tax system, not from the perspective of Public Economics, but from the ruling constitutional order, which is to be established and protected by the formulators of tax politics that, therefore, shouldnt aim merely at budget goals, condition to a chaotic activity of tax imposition, but the desire to found a true tax system committed to goals determined by constitutionally sheltered values.

The thesis is focused on an accounting and a tax field of the selected countries, the Czech Republic and Finland. The aim of this thesis is to analyse the accounting and tax system of the chosen countries and its reciprocal comparison. The present form of the financial accounting in both countries was influenced by their economic and political development and by other elements through many years. These factors and their impact on the accounting field are described and reviewed in the first part of the thesis. The second part is focused on the comparison of the tax field of both states which is related with an accounting. Among others, the characteristics of the tax system influence the behaviour of people (persons, entities) in connection with their international (and domestic) business activities. The most suitable indicator chosen for comparison of the tax burden between the Czech Republic and Finland is the consolidated tax quota. Due to the interaction to the accounting, there was an emphasis on the differences in the structure of corporate income tax in connection with the comparison of the tax systems.

My diploma thesis is focused on German taxation and the impact on Czech subjects exporting or investing in Germany. The aim of my diploma thesis is to provide Czech enterpreneurs with useful and current information about the taxation system applied in Germany and give basic tax burden calculations in order to facilitate orientation in such complicated system. In addition to this, it also provides information about exporters' obligations related with entering the German market. The thesis is split into three major parts. The opening part contains two chapters dealing with export and investment flows from the Czech Republic to Germany. The thesis also outlines the basic steps to be carried out when entering the German market, for instance when founding a company in Germany as well as other general information related to export to Germany and ways of investment access to this major market and investment activities. The other two parts of the thesis are thematically overlapping. The second part includes the third chapter focusing on the tax harmonization process within the European Union and the fourth chapter on particular German taxes which is thematically linked with the third part. The second part also gives some tax calculation methods in order to facilitate orientation in these quite complicated tax issues. The last part deals with the use of German and Czech tax systems in practice. It gives some practical taxation examples, some of them applied on maths calculations again. Due to frequent changes in the field of taxation I mainly used Czech and German internet sources and current legal regulations.

This master thesis deals with the taxation of a personal income and a corporation income. The theoretical part of the thesis describes the structural elements of taxes in conditions of the Czech Republic and characterizes the corporation income tax and the personal income tax. The practical part focuses on calculations of the corporation income tax and the personal income tax and a comparison of the employees and entrepreneurs taxation and a comparison of the taxation of the corporation income in 2009 - 2013.

The work deals with changes in tax area and development of tax state budget revenues during the economic crisis, in the period from 2008 to the present. Theoretical part describes the economic crisis in terms of its origin, development and consequences on the macroeconomic indicators within EU and Czech Republic. The basic concepts of economic theories in order to resolve the economic crisis are stated. Practical part analyzes the specific measures in the tax system and its impact on the economic development. It shows that these measures has failed to fulfill the expected stabilization of the state budget, that the intended reduction of direct taxes and increase indirect taxes has been fulfilled, and also it verifies that effects of discretionary government measures are most evident in 2010-2011, subsequently followed by a decline.

My diploma thesis is focused on German taxation and the impact on Czech subjects exporting to Germany. The main aim of this thesis is to give Czech entrepreneurs useful and current information about the German taxation system and to show basic tax calculations. My thesis is split into four chapters. The opening chapter deals with the internal market of the European Union, its history and its four freedoms. The second chapter outlines export of goods and services from the Czech Republic to Germany, the possibilities of entering the German market and the basic steps to be carried out while entering this area. Second part of the thesis presents the practical part. The third chapter includes particular German tax system and the comparison of Czech and German tax systems. The last chapter is focused on the use of German tax system in practice, especially VAT and it gives (as well as the third chapter) practical taxation examples.

This diploma thesis deals with the tax reliefs, focusing on direct taxes in the Czech Republic. First, I have chosen those tax reliefs that have a social element. The thesis deals with their evolution and their comparison with other countries. Furthermore, the thesis examines the tax reliefs in more detail in terms of their objectives, utilization, and efficiency conditions. This is achieved with using various tax load indicators and effective taxation, comparing costs and additionally also the views of experts. Generally, however, this issue lacks a comprehensive study and analysis, and thus also the particular data. Tax reliefs along with social benefits constitute a redistribution system. Their costs and impacts are different. At the beginning of the writing of this thesis, I thought that the tax system should primarily be transparent, simple, focusing on its primary fiscal function and should therefore be free of social politics. I have, however, changed my opinion, because it has turned out that the social tax elements have their positive specifics that are difficult and expensive to transport to the system of direct benefits.

The topic of this master thesis is the German tax system which is a relatively complicated entity. The aim of this thesis is to provide the updated and practical information useful for the Czech exporters and for their business activities in Germany. The thesis consists of five chapters. The first chapter describes the main export features from the Czech Republic to Germany. Next chapter analyses the different legal forms of companies that can be set up in Germany. The third chapter presents the process of the tax harmonisation and co-ordination within the EU. Next two chapters create the practial part of the master thesis. Particular types of both direct and indirect taxes are object of the fourth chapter. Finally, the last chapter applies the theoretical knowledge gained from the previous parts of the thesis in form of examples and situations from the tax practice and real business life of the entrepreneurs who export their goods and services to Germany.

This master’s thesis defines conditions for a family business in the Czech Republic, Austria and Germany. It characterizes enterprise’s forms used in each of these countries, their tax systems, other obligatory payments to the state budget and financing forms. It compares the backgrounds of family business activities and it defines problems that the family business has to solve.

The thesis evaluates the current state of environmental taxation based on CO2 emissions and determines the impact on a company ABC, s r.o. The initial section, Literature Review, discusses environmental economics and environmental policy concepts and introduces taxation procedures of road tax in Czech Republic and Ireland. The main body describes operation of the chosen company and shows real tax calculations according to the tax law of the Czech Republic and Ireland. Finally, it is discussed the potential impact on the chosen business.