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Daňové zatížení a sociální dávky / Tax Burden and Social BenefitsMatějková, Alena January 2008 (has links)
The work defines the basic terms of the tax system in the Czech Republic ans also deals in detail with the description of social benefits. Trying to comprehend the amount of taxes and benefit and their impact on the state budget. Futher work is aimed at examining the share of labour income and social income, depending on the distribution of population in groups according to teir age, employment status and education.
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Evidenciação da carga tributária de empresas do setor de energia elétrica no BrasilCollet, Cesar Jose 30 September 2008 (has links)
Made available in DSpace on 2015-03-05T19:13:45Z (GMT). No. of bitstreams: 0
Previous issue date: 30 / Nenhuma / Analisa-se neste trabalho o disclosure da carga tributária nas Demonstrações Contábeis publicadas em 31/12/2006, por uma amostra de companhias do setor de energia elétrica, listadas nas Maiores e Melhores da revista exame, edição de 2007. Os dados foram coletados no balanço patrimonial, demonstração de resultado do exercício, notas explicativas, demonstração do valor adicionado, demonstração dos fluxos de caixa, demonstração das mutações do patrimônio líquido, demonstração das origens e aplicações de recursos, demonstração do resultado por atividade, demonstrações estas divulgadas na página web da Comissão de Valores Mobiliários (CVM). A metodologia da pesquisa utilizada consistiu em um procedimento de pesquisa documental, com abordagem qualitativa-quantitativa. Apurou-se que no cenário do setor de energia elétrica no Brasil, as informações tributárias são pouco evidenciadas não sendo divulgados, de forma separada ou aberta, os dados relativos aos tributos e encargos do setor. Ao todo foram analisadas as dem / This research aims to analyze the disclosure of the tax burden in the Financial Statements published in Dec 31st 2006 by a sample of companies in the sector of electric energy, listed in the Maiores e Melhores of Exame magazine, 2007 edition. Data were collected in the balance sheet, in the income statement for the year, notes, demonstration of the value added, statement of the cash flows and of changes in equity, demonstration of the origins and application of resources demonstration of the result by activity, which were disclosed on the webpage of the Comissão de Valores Mobiliários (CVM). The research methodology consisted of a procedure of documentary research, with qualitative and quantitative approach. It was found that in the scenario of the sector of electric energy in Brazil the tributary information are little evidenced, being not disclosed, in isolation or open, data concerning the taxes and charges of the sector. Overall the statements of 17 companies in the sector of electric energy in Brazil wer
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Mokesčių sistemos pokyčių poveikis šešėlinės ekonomikos dydžiui Lietuvoje / Impact of Tax System Changes on Extent of Shadow Economy in LithuaniaŠečkutė, Vaiva 18 June 2009 (has links)
Ekonominio nuosmukio sąlygomis, fiskalinės politikos sprendimai ypač svarbūs, nes vienokie ar kitokie žingsniai gali sutrumpinti arba pailginti ir pagilinti ūkio nuosmukį. Tokiu metu ekonomikos dalyviai labai jautriai reaguoja į fiskalinės politikos klaidas. Taigi svarbu tinkamai įvertinti kiekvieno sprendimo pasekmes.
Dabartinės sąlygos neleidžia didinti valstybės išlaidų bei biudžeto deficito ir taip skatinti ekonominį atsigavimą. Tenka mažinti išlaidas ir stengtis didinti pajamas labai tam nepalankiu metu.
Siekiant padidinti mokestines pajamas didinant mokestinę naštą, įvertinti tik aritmetinį to rezultatą nepakanka. Teorija ir empiriniai Lietuvos ir kitų šalių biudžeto surinkimo duomenys rodo, kad didesni mokesčiai ne visada lemia didesnes mokestines pajamas dėl dviejų priežasčių: dėl sumažėjusio ekonominio aktyvumo ir dėl šešėlinės ekonomikos dalies didėjimo.
Viena iš pagrindinių šešėlinės ekonomikos plėtros priežasčių, kaip parodė daugelis tyrimų visame pasaulyje, yra mokestinė našta ir valstybės reguliavimas. Apibendrinus visas sąlygas Lietuvoje - ekonomikos smukimą, neigiamus ekonomikos dalyvių lūkesčius ir kita - paaiškėja, kad susidaro gana palanki aplinka šešėlinės ekonomikos plėtrai.
Atsižvelgiant į biudžeto surinkimo duomenis ir atliktus tyrimus, galima daryti prielaidą, kad šešėlinės ekonomikos plėtra Lietuvoje galėjo lemti didesnį nei prognozuota ekonomikos smukimą. Turint omenyje mažesnį nei planuota biudžeto surinkimą ir padidinus mokesčius, galima... [toliau žr. visą tekstą] / During the economic slowdown, fiscal policy decisions are very important because they can shorten or lengthen and deepen economic downturn. At these times economic actors are very sensitive to fiscal policy mistakes. So it is important to evaluate the consequences of every single decision.
Today’s situation does not allow stimulation of economy by increasing government expenditure and budget deficit. One must reduce expenditure and increase revenue in such unfavourable time.
While trying to increase tax revenue by increasing tax burden, it is not sufficient to evaluate only arithmetical effect. Theory and empirical Lithuanian and other countries budget collection show that higher taxes do not always bring higher tax revenue because of two reasons: lower economic activity and increase in shadow economy.
According to numerous surveys, the main reason of shadow economy is tax burden and state regulation. By summing up all the conditions – economic slowdown, negative expectation of economic actors and other – it is quite clear that the conditions for shadow economy are quite favourable.
Considering budget collection and surveys, increase in shadow economy could have encouraged higher than forecasted economic slowdown. Lower than planned budget collection even with higher taxes allow to forecast that further increase in tax burden would only decrease tax revenue.
Furthermore, collection of separate taxes shows that the collection of those taxes which were increased, differed from... [to full text]
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Mokesčių naštos poveikio ekonomikos konkurencingumui vertinimas socialinės aplinkos kontekste / Assessment of the tax burden impact on competitiveness of economy in context of the social environmentStankevičius, Evaldas 05 November 2014 (has links)
Pastarąjį dešimtmetį kilusios problemos dėl ekonomikos raidos bei mokesčių vaidmens šiuolaikinėje ekonomikoje skatino diskusijas apie fiskalinės politikos poveikį konkurencingumui. Tyrimai stokoja vertinimo argumentacijos, dauguma vertinimų grindžiamos tik BVP kitimo tendencijomis, kurios nerodo socialinių pokyčių.
Mokslinė problema: kaip įvertinti mokesčių naštos ir ekonomikos konkurencingumo sąveiką socialinės aplinkos kontekste?
Mokesčių naštos poveikio ekonomikos konkurencingumui vertinimas socialinės aplinkos kontekste modelis sudarytas, vadovaujantis teorinėmis, istorinėmis ir praktinėmis mokesčių kitimo ir įtakos ekonomikos, konkurencingumo, socialinio aplinkos lygio raidai bei valstybės dalyvavimo ekonominėje veikloje vertinimui ir yra argumentuotas instrumentas, tinkamas vertinti mokesčių vaidmenį ekonomikos konkurencingumo formavime socialinės aplinkos kontekste.
Atlikti mokesčių naštos lygio ekonomikos aplinkos pokyčiams tyrimo rezultatai rodo, kad mokesčiai yra svarbi ekonomikos vystymosi aplinkybė, kuri šiuolaikinėje aplinkoje turi būti vertinama plačiau, ne tik valstybės dalyvavimo ekonomikoje lygio aspektu. Mokestinės naštos poveikį aktualu įvertinti ekonominio potencialo, konkurencingumo, socialinės aplinkos lygio ir viešųjų išlaidų poreikio kontekste. Kompleksinis mokesčių vertinimas leidžia atskleisti mokesčių naštos poveikį ne tik ekonomikos pokyčiams, bet parodo ir mokestinių pajamų perskirstymo vaidmenį ekonomikos konkurencingumo ir socialinės aplinkos... [toliau žr. visą tekstą] / Over the last decade, problems with the economic development and role of taxation in the modern economy, encouraged debate on fiscal policy impact on competitiveness. Studies lack reasoning, most estimates are based only on the GDP change trends, which do not reflect social changes.
The scientific problem: how to assess the interaction of tax burden and economic competitiveness in the context of social environment?
The model “Assessment of the tax burden impact on competitiveness of economy in context of the social environment” was created in accordance with the theoretical, historical and practical taxation changes and their impact on assessment of economy, competitiveness, social environment development level and state participation in economic activities. The model is reasoned assessment tool, suitable for evaluation of the role of taxation in the formation of economic competitiveness in social environment context.
Results of the performed study of tax burden impact on economic environment changes show that taxes are an important factor in economic development, which in today's environment must be regarded as more, than just a level of state involvement in the economy. It is relevant to assess impact of tax burden in the context of economic potential, competitiveness, social environment level and public expenditure need. Complex assessment of taxes allows not only to reveal the impact of tax burden on changes in the economy, but also shows the role of tax revenue... [to full text]
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Optimalizace daňové povinnosti poplatníka k dani z příjmů fyzických osob / Tax Liability Optimization of the Taxpayer for the Personal Income TaxNOVÁKOVÁ, Kateřina January 2016 (has links)
The thesis analyses the issue of the individual income tax payers liability, or more precisely its optimization which is carried out in line with individual law changes and novels. In the determined period of 2008-2015 tax liabilities and tax burdens of three model households with different amounts of icomes have been calculated. The calculations have been made as annual tax clearing and the results have been compared by the average tax rate.
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Vývoj daňového zatížení u konkrétních poplatníků daně z příjmů fyzických osob / Development of the tax burden on individual tax payers of personal income taxNOVOTNÁ, Radka January 2018 (has links)
This master thesis deals personal income tax, its developments in the year 2007-2017. The thesis follows the development of personal income tax on change of tax burden of model taxpayers in the monitored period. To achieve the main goal of this thesis, the basic concepts of tax theory, the structure of personal income tax and its legislation´s adjustment are mentioned in the theoretical part. And also the possibilities of assessing the individual tax burden of this tax. In the practical part the model income of employee and self-employed, are adjusted to the tax base, including the calculation of the tax from this basis. In addition, the thesis examines the burden of taxpayers through and effective tax rate and methods of measurement progressivity by using the rate of tax progressivity. The conclusion summarizes the results and reasons for differences in the tax burden of employee and self-employed persons in the monitored period 2007-2017. It also evaluates the results of tax progressive analysis in 2007,2012 and 2017.
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A incidência dos impostos indiretos na cadeia produtiva da suinocultura no estado de Mato GrossoANUNCIATO, Karine Medeiros 13 June 2015 (has links)
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Previous issue date: 2015-06-13 / CAPES / O presente estudo tem como objetivo geral analisar a incidência dos tributos na cadeia
produtiva da suinocultura no estado de Mato Grosso. A metodologia foi dividida em
duas abordagens. A primeira parte da metodologia adotada utiliza a Matriz Insumo-
Produto de Mato Grosso, construída por pesquisadores da Universidade Federal de
Mato Grosso em 2010, para calcular a incidência efetiva dos impostos indiretos sobre
a demanda final da carne suína. O método utilizado por Siqueira, Nogueira e Souza
(2001), foi criado por Chisholm (1993) e estendido por Scutella (1997), permitindo
estimar a carga tributária efetiva para cada componente da demanda final. A segunda
abordagem buscou detalhar melhor a carga tributária na cadeia produtiva da
suinocultura através de dados fornecidos da pesquisa de campo da ACRISMAT
realizada em 2010, aplicada diretamente com 81 produtores e 09 frigoríficos. Em
complemento foram entrevistados representantes de cooperativas deste segmento,
além de especialistas em tributação, no ano de 2014. A ACRISMAT considerou como
amostra as microrregiões com maior representatividade no Estado, utilizando a
metodologia rapid appraisal para a escolha dos entrevistados nestas microrregiões.
Como resultados, da análise da MIP-MT (2007), tem-se que alíquota efetiva da carne
suína e do abate de suínos em 2007 foi de 36,22% e 19,63%. Considerando os
benefícios fiscais e os principais impostos indiretos dos insumos e mão de obra,
observou-se que a carga tributária do suíno vivo para venda interestadual antes dos
benefícios da redução na base de cálculo do ICMS foi de 29,35%, e após as reduções
de 23,21% em 2010. Já a carga tributária do suíno vivo vendido dentro do estado de
Mato Grosso, considerando o benefício do diferimento de ICMS, foi de 13,66% em
2010. Com a variação na composição de insumos de diferentes tipos de produção,
considerando o diferimento, tem-se que a carga tributária das granjas do tipo CC, UT e
UPL são de 13,41%, 13,63% e 12,78% respectivamente. Ao isolar os insumos de
alimentação as fases que apresentaram maior carga tributária foram a maternidade e a
pré-inicial. No segmento de abate e distribuição sem os benefícios do PRODEIC a
carga tributária do produto destinado ao consumidor chega a 29,31%. / This study has as main objective to analyze the incidence of taxes on the productive
chain of swine production in the state of Mato Grosso. The methodology was divided
into two approaches. The first part of the methodology uses the input-output matrix of
Mato Grosso, the built by researchers at the Federal University of Mato Grosso in
2010, to calculate the actual incidence of indirect taxes on final demand of pork. The
method used by Siqueira, Nogueira and Souza (2001), was created by Chisholm
(1993) and extended by Scutella (1997), allowing estimate the effective tax burden for
each final demand component. The second approach sought to better detail the tax
burden on the productive chain of swine provided by the Acrismat field survey data
conducted in 2010, applied directly to 81 producers and 09 refrigerators. In addition to
representatives of cooperatives were interviewed in this segment, as well as tax
specialists, in the year 2014. The Acrismat considered as a sample micro-regions with
the largest representation in the state, using rapid appraisal methodology for the
selection of respondents in these micro-regions. As a result, the MIP-MT analysis
(2007), it has to be effective rate of pork and pork slaughter in 2007 was 36.22% and
19.63%. Considering the tax benefits and the main indirect tax work of inputs and
hand, it was observed that the tax burden of live pigs for interstate sale before the
benefits of the reduction in the ICMS tax basis was 29.35%, and after of 23.21%
reductions in 2010. the tax burden of live pigs sold within the state of Mato Grosso,
considering the benefit of the ICMS deferral, was 13.66% in 2010. With the change in
composition of different inputs types of production, considering the deferral, it follows
that the tax burden of the farms of the type CC, UT and UPL are 13.41%, 13.63% and
12.78% respectively. By isolating the power input stage that had higher tax burden
were maternity and pre-starter. The slaughter and distribution segment without the
benefits of Prodeic the tax load of the product for the consumer reaches 29.31%.
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Uma análise do comportamento e dos efeitos da carga tributária na economia brasileira no período de 1980 a 2012 / An analysis of tax burden effects behavior in brazilian economy in the period between 1980 and 2012Diniz Filho, José Washington de Freitas 26 May 2014 (has links)
Since the tax burden has been mensured at the first time in Brazil, in 1947, it has been
showing an upward trend behavior, excepted in 1963/64 and 1985, when it has presented a
decline in its tendence. In this sense, this study has as it objective discuss the tax burden
behavior and verify its effects on aggegated macroeconomic variables. To do so, a recent
period with an expressive growth between 1980 and 2012 has been considered. In order to
achieve the objective, an Autoregressive Vector (VAC) has been used in order to verify the
main macroeconomic aggregated factors behavior after changes uccured in the tax burden.
Complementary, a precedence relation between economic variables by Granger causality has
been analysed. The application of econometric method, has emphazised that with the
exception of the exchange rate, whicch has shown a decreasing behavior after the shock in
taxation, the other economic aggregates have shown negative changes in their tendency, also
in the period after the tax burden, which have stabilized, in general, after four periods,
suggesting that changes in taxation provoke long term effects. So, it can be concluded that
expansive effects in tax burden tend to limitate economic growth by longlasting effects caused
in economic activity, and also the behavior in real aggregate, however, this effects do not
occur in an isolate way, leading an elevated level of dependence and interlinking, including
nominal variables, which are many times used as an instrument to achieve economic and
political objectives. / Desde a primeira vez que a carga tributária foi mensurada no Brasil, em 1947, que esse
agregado macroeconômico vem apresentando um comportamento ascendente, a exceção dos
anos de 1963/64 e 1985, os quais apresentaram um declínio em sua tendência. Nesse sentido,
o trabalho objetivou discutir o comportamento da carga tributária e verificar seus efeitos sobre
as variáveis macroeconômicas agregadas. Para tanto, considerou-se o período mais recente,
entre 1980 e 2012, cujo crescimento foi mais expressivo. Para atingir esse objetivo, foi
utilizada a modelagem do Vetor Autorregressivo (VAR), já que se pretendeu verificar o
comportamento dos principais agregados macroeconômicos após mudanças na carga
tributária. Complementarmente, foi analisada a relação de precedência entre as variáveis
econômicas por meio da causalidade de Granger. Após a aplicação dos métodos
econométricos foi constatado que a exceção da taxa de câmbio, que depreciou após o choque
tributário, os demais agregados econômicos apresentaram alterações negativas em suas
tendências, sobremaneira nos períodos seguintes ao impulso na carga tributária, os quais se
estabilizaram, em geral, após quatro períodos, o que permitiu sugestionar que mudanças na
tributação provocam efeitos de longo prazo. Logo, pode-se concluir que efeitos expansivos da
carga tributária tendem a limitar o crescimento econômico pelos efeitos duradouros que
provocam na atividade econômica, sobremaneira no comportamento dos agregados reais;
entretanto os efeitos não ocorrem de forma isolada, havendo elevado nível de dependência ou
de interligação, inclusive nas variáveis nominais, as quais muitas vezes são utilizadas como
instrumento para o atingimento de objetivos econômicos e políticos.
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Čistá pozice zaměstnance a podnikatele vůči veřejným rozpočtům / Net position of employee and self-employed person towards public budgetsKvízová, Kateřina January 2016 (has links)
This master thesis is focused on the analysis of payment responsibilities and entitlements resulting from these responsibilities to benefits for employees and self-employed persons in the long term period. The main aim of this thesis is to determine the overall net position of a model employee and self-employed person towards public budgets. The thesis is divided into two parts, theoretical and practical one. In the theoretical part there are analyzed tax burden of model subjects and their benefits arising from participation in the subsystems of the social security. In the beginning of the practical part there are determined assumptions of the model. Based on the assumptions a comparison of tax burden and received benefits of model subjects has been made and consequently the net position of the model subjects in the researched subsystem has been calculated. The last subchapter of practical part summarizes the total net position of model employee and self-employed person towards public budgets.
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Rodinná politika ve Francii / Family policy in FranceJindrová, Eliška January 2008 (has links)
The graduation thesis concerns the system of family support in France whose position among other national family policies is exceptional, as are the positive natality results. Historical development of French family policy has got considerably deep roots and its functioning has practically not changed since the World War Two. French system relies on a few specific features of which can be mentioned the family allowances awarded to families with two children in minimum independently of family earnings, preference of three-children family model, important role of tax-based instruments and organised representation of family interests. Also specialized help destined to incomplete families and populous families can not be forgotten. Because of the existence of the other ways of support the total financial expenditures in favour of families can not be reduced only to direct support represented by family grants which is often represented in international statistics. Another related problem is the living conditions of families with children, which is in general lower. In France thanks to all the assistance the living conditions get more favorable whereas the families with three and more children being the most advantaged. The system of French family policy can be compared with the Czech system. Situation in the Czech Republic is different especially as regards the magnitude of direct aid which was the main method of family support and targeted the poorest families. But by means of reforms and recently proposed measures the situation has been changing and the possible access to certain attributes of French system can be observed.
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