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.

This diploma thesis deals with the corporate tax, specifically with the comparison of the rules for the creation of the tax base in the Czech Republic, Slovak Republic, Cyprus and the Netherlands. The target of the thesis is to find out major differences in the structure of the corporate tax base, to assess the profitability of the systems for foreign investors and to formulate the recommendations for the Czech Republic. The thesis describes the legislative regulations of the corporate taxes in particular countries. The comparative analysis and the summary of the results formulated in the final part of the thesis. Furthermore, statutory and effective tax rates are being compared, as well as the share of revenues from corporate tax on gross domestic product and on total tax revenues.

The diploma thesis deals with the affect of tax exemption as a structural element of personal income tax at the rate of taxation in the Nordic countries. The first part of the analysis consists of a comparison of the structure of personal income tax in selected countries and an analysis of exempt income, with a focus on social benefits. The final analysis includes calculation of the rate of taxation for several types of households and several levels of income. The results are then compared across selected countries.

This thesis aims to compare the tax burden on companies in terms of corporate tax rate in Czech Republic and Slovakia. Comparison of taxation between those countries is not only important in international statistics, but also because of the high impact of the tax burden on corporate decision-making on the allocation of investment. The rate of taxation of companies will be compared in two ways, based on evaluation of differences in tax legislation and through comparison of the effective tax rates. The thesis also includes theory concerning the tax burden indicators and their calculation, including the observed effective tax rate. The data used to calculate this indicator of tax burden were obtained from the Amadeus database. Based on the results of the two comparisons, it will be evaluated, in which country is the corporate income tax more favourable for the taxpayers.

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.

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The aim of this research was to investigate the effect of taxes on household consumption using panel data from 94 countries from 1997―2020. These countries are grouped into 64 high―and 30 low―income countries. This study employed the generalised method of moment estimation. The results were based on estimation regressions and sensitivity analyses indicating that taxes negatively affect household consumption. Furthermore, taxes were found to be more effective at limiting household consumption in high―income countries. In conclusion, this study supports findings that were previously reported in literature. Policy makers should limit the distortive nature of taxes on household consumption by periodically assessing and controlling tax rates.

As pesquisas que abordam a temática de planejamento tributário, nas últimas décadas, têm identificado que o tamanho das organizações é um fator determinante à adoção de práticas de planejamento tributário. No entanto, existe certa controvérsia, nessa questão, uma vez que as pesquisas têm encontrado relações tanto positivas quanto negativas entre o tamanho das organizações e o nível de planejamento tributário praticado. Os autores justificam essa relação partindo do pressuposto do custo reputacional, em que empresas maiores possuem maior monitoramento por parte da autoridade tributária e dos demais stakeholders. Outros argumentam que as empresas maiores possuem mais recursos e mais influência política para reduzirem suas cargas tributárias. Porém, ambas análises consideram uma relação linear entre o tamanho das empresas e o nível e planejamento tributário, ignorando particularidades econômicas, financeiras e operacionais das empresas. Tal assunção, considerando todas as empresas numa única amostra, pode-se levar a conclusões controversas, ao considerar que todas as empresas possuem as mesmas estruturas e estratégias ao longo do tempo. Desse modo, essa pesquisa tem por objetivo identificar se o estágio de ciclo de vida organizacional impacta o nível de planejamento tributário. Assim, entende-se que a Teoria do Ciclo de Vida Organizacional distingue as empresas pelas suas estruturas e estratégias adotadas, a exemplo do modelo proposto por Dickinson (2011) o qual classifica os estágios de ciclo de vida a partir da necessidade e disponibilidade de recursos, por meio dos sinais dos fluxos de caixa (operacional, de investimento e de financiamento). Assim, espera-se compreender melhor a relação entre o nível de planejamento tributário e as decisões de endividamento, de intensidade de capital, de investimento em capital de giro e a interação dos mecanismos de governança corporativa nos diferentes estágios de ciclo de vida. Para a realização das análises empíricas foram empregados testes de Kruskal Wallis, regressões de dados em painel e regressões quantílicas com dados anuais das empresas brasileiras de capital aberto que compuseram o índice IBrX 100 da BM&FBOVESPA, no período de 2008 a 2015. Os resultados apontam que as empresas em estágios inicias e avançados de ciclo de vida organizacional possuem maiores níveis de planejamento tributário do que as empresas em estágio de maturidade. Considerando as métricas de planejamento tributário ETR Corrente, BTD e DVA, por ciclo de vida, nos testes de Kruskal Wallis, obteve-se que as empresas em estágios iniciais possuem níveis maiores de planejamento tributários do que as empresas da maturidade. Já nos estágios Avançados, constatou-se que as métricas ETR Corrente, Cash ETR e DVA também apresentam níveis maiores de planejamento tributário do que as empresas maduras. As análises por meio de regressões quantílicas reafirmam esses resultados, para as métricas de BTD e de ETR Corrente. Esses achados remetem à conclusão de que empresas em estágios iniciais possuem menores custos reputacionais devido a maior propensão ao risco, em virtude da sua participação de mercado ainda não estar consolidada. Já as empresas em estágios avançados, dadas as baixas oportunidades de investimento, adotam estratégias menos defensivas, uma vez que nesses estágios não dispõem de condições financeiras e econômicas favoráveis para captar recursos, pois os ativos já estão depreciados e não servem como garantia real. Portanto, as adoções de planejamento tributário nas empresas analisadas indicam que há uma relação entre as particularidades econômicas e financeiras das empresas, classificadas pelos estágios de ciclo de vida, com as estratégias tributárias adotadas para a obtenção de economia fiscal. / Research addressing the issue of tax planning in recent decades, have identified that the size of the organizations is a determining factor for the adoption of tax planning practices. However, there is some controversy in this matter, since research has found both positive and negative relationship between the size of organizations and tax planning practiced. The authors explain this relationship assuming the reputational cost, where larger firms have greater monitoring by the tax authority and other stakeholders. Others argue that larger companies have more resources and more political influence to reduce their tax burdens. However, both research suggests a linear relationship between the size of companies and the level and tax planning, ignoring economic, financial and operational peculiarities of the company. Such an assumption, considering all companies in a single sample, can lead to controversial conclusions, considering that all companies have the same structures and strategies over time. Thus, this research aims to identify the organizational life cycle stage impacts the level of tax planning. Thus, it is understood that the Organizational Life Cycle Theory recognizes companies for their structures and strategies adopted, such as the model proposed by Dickinson (2011) which classifies the stages of life cycle from the need and availability of resources through the signs of the cash flows (operating, investing and financing). Therefore, we hope to better understand the relationship between the level of tax planning and borrowing decisions, capital intensity, investment in working capital and the interaction of corporate governance mechanisms in different stages of life cycle. To carry out the empirical analysis were used Kruskal Wallis test, regressions in data panel and quantile regressions using annual data of Brazilian public companies that composed the IBrX 100 from BM&FBOVESPA, in the period 2008 to 2015. The results show that companies in initial and advanced stages of organizational life cycle have higher tax planning levels than companies in the maturity stage. Considering the tax planning metrics ETR, BTD and DVA by life cycle, in the Kruskal Wallis test was found that the companies in early stages have higher levels of tax planning than the mature companies. Already in the Advanced stages, it was found that the metrics ETR Current, Cash ETR and DVA also have higher levels of tax planning than mature companies. Analyses by quantile regressions reaffirm these results to the metrics of BTD and ETR current. These findings refer to the conclusion that companies in early stages have lower costs reputational due to higher propensity for risk, by virtue of its market share has not yet been consolidated. The companies in advanced stages, given the low investment opportunities, adopt less defensive strategies, since these stages do not have the financial and economic conditions favorable to raise funds because the assets are already depreciated and do not serve as collateral. Therefore, the adoption of tax planning in the analyzed companies indicate that there is a relationship between economic and financial characteristics of companies, classified by the stages of life cycle, with tax strategies adopted to achieve tax savings.

As pesquisas que abordam a temática de planejamento tributário, nas últimas décadas, têm identificado que o tamanho das organizações é um fator determinante à adoção de práticas de planejamento tributário. No entanto, existe certa controvérsia, nessa questão, uma vez que as pesquisas têm encontrado relações tanto positivas quanto negativas entre o tamanho das organizações e o nível de planejamento tributário praticado. Os autores justificam essa relação partindo do pressuposto do custo reputacional, em que empresas maiores possuem maior monitoramento por parte da autoridade tributária e dos demais stakeholders. Outros argumentam que as empresas maiores possuem mais recursos e mais influência política para reduzirem suas cargas tributárias. Porém, ambas análises consideram uma relação linear entre o tamanho das empresas e o nível e planejamento tributário, ignorando particularidades econômicas, financeiras e operacionais das empresas. Tal assunção, considerando todas as empresas numa única amostra, pode-se levar a conclusões controversas, ao considerar que todas as empresas possuem as mesmas estruturas e estratégias ao longo do tempo. Desse modo, essa pesquisa tem por objetivo identificar se o estágio de ciclo de vida organizacional impacta o nível de planejamento tributário. Assim, entende-se que a Teoria do Ciclo de Vida Organizacional distingue as empresas pelas suas estruturas e estratégias adotadas, a exemplo do modelo proposto por Dickinson (2011) o qual classifica os estágios de ciclo de vida a partir da necessidade e disponibilidade de recursos, por meio dos sinais dos fluxos de caixa (operacional, de investimento e de financiamento). Assim, espera-se compreender melhor a relação entre o nível de planejamento tributário e as decisões de endividamento, de intensidade de capital, de investimento em capital de giro e a interação dos mecanismos de governança corporativa nos diferentes estágios de ciclo de vida. Para a realização das análises empíricas foram empregados testes de Kruskal Wallis, regressões de dados em painel e regressões quantílicas com dados anuais das empresas brasileiras de capital aberto que compuseram o índice IBrX 100 da BM&FBOVESPA, no período de 2008 a 2015. Os resultados apontam que as empresas em estágios inicias e avançados de ciclo de vida organizacional possuem maiores níveis de planejamento tributário do que as empresas em estágio de maturidade. Considerando as métricas de planejamento tributário ETR Corrente, BTD e DVA, por ciclo de vida, nos testes de Kruskal Wallis, obteve-se que as empresas em estágios iniciais possuem níveis maiores de planejamento tributários do que as empresas da maturidade. Já nos estágios Avançados, constatou-se que as métricas ETR Corrente, Cash ETR e DVA também apresentam níveis maiores de planejamento tributário do que as empresas maduras. As análises por meio de regressões quantílicas reafirmam esses resultados, para as métricas de BTD e de ETR Corrente. Esses achados remetem à conclusão de que empresas em estágios iniciais possuem menores custos reputacionais devido a maior propensão ao risco, em virtude da sua participação de mercado ainda não estar consolidada. Já as empresas em estágios avançados, dadas as baixas oportunidades de investimento, adotam estratégias menos defensivas, uma vez que nesses estágios não dispõem de condições financeiras e econômicas favoráveis para captar recursos, pois os ativos já estão depreciados e não servem como garantia real. Portanto, as adoções de planejamento tributário nas empresas analisadas indicam que há uma relação entre as particularidades econômicas e financeiras das empresas, classificadas pelos estágios de ciclo de vida, com as estratégias tributárias adotadas para a obtenção de economia fiscal. / Research addressing the issue of tax planning in recent decades, have identified that the size of the organizations is a determining factor for the adoption of tax planning practices. However, there is some controversy in this matter, since research has found both positive and negative relationship between the size of organizations and tax planning practiced. The authors explain this relationship assuming the reputational cost, where larger firms have greater monitoring by the tax authority and other stakeholders. Others argue that larger companies have more resources and more political influence to reduce their tax burdens. However, both research suggests a linear relationship between the size of companies and the level and tax planning, ignoring economic, financial and operational peculiarities of the company. Such an assumption, considering all companies in a single sample, can lead to controversial conclusions, considering that all companies have the same structures and strategies over time. Thus, this research aims to identify the organizational life cycle stage impacts the level of tax planning. Thus, it is understood that the Organizational Life Cycle Theory recognizes companies for their structures and strategies adopted, such as the model proposed by Dickinson (2011) which classifies the stages of life cycle from the need and availability of resources through the signs of the cash flows (operating, investing and financing). Therefore, we hope to better understand the relationship between the level of tax planning and borrowing decisions, capital intensity, investment in working capital and the interaction of corporate governance mechanisms in different stages of life cycle. To carry out the empirical analysis were used Kruskal Wallis test, regressions in data panel and quantile regressions using annual data of Brazilian public companies that composed the IBrX 100 from BM&FBOVESPA, in the period 2008 to 2015. The results show that companies in initial and advanced stages of organizational life cycle have higher tax planning levels than companies in the maturity stage. Considering the tax planning metrics ETR, BTD and DVA by life cycle, in the Kruskal Wallis test was found that the companies in early stages have higher levels of tax planning than the mature companies. Already in the Advanced stages, it was found that the metrics ETR Current, Cash ETR and DVA also have higher levels of tax planning than mature companies. Analyses by quantile regressions reaffirm these results to the metrics of BTD and ETR current. These findings refer to the conclusion that companies in early stages have lower costs reputational due to higher propensity for risk, by virtue of its market share has not yet been consolidated. The companies in advanced stages, given the low investment opportunities, adopt less defensive strategies, since these stages do not have the financial and economic conditions favorable to raise funds because the assets are already depreciated and do not serve as collateral. Therefore, the adoption of tax planning in the analyzed companies indicate that there is a relationship between economic and financial characteristics of companies, classified by the stages of life cycle, with tax strategies adopted to achieve tax savings.

This thesis studies the problem of efficiency and equity in the area tax on personal income. The theoretical part describes the basic definitions related to this topic and the given problem. The practical part of the thesis analyses in details the single tax on personal income in terms of its influence and impact on efficiency and equity in comparison with progressive tax.