Formation of a common single market without distortions is one of the main priorities during the integration process of the European Union. For this purpose it is necessary to coordinate activities of all the Members throughout the entire Community ant it should lead to European integration and convergence. The main aim of this work is to verify European formation of the common single market throughout European tax policy in other words, through the convergence of the tax burden. Secondary aim is focused on the question of what impact do convergence of tax mixes and tax competition have on the convergence of the taxation in the EU. For this purposes data from the years of 1965 - 2011 in combination with methods of Beta Convergence, Sigma Convergence and panel regression analysis with fixed effects are used. Results confirm the tax systems convergence and its speed not only in the area of total tax burden but also in tax mixes, implicit tax rates and some statutory tax rates. Panel regression analysis with fixed effects subsequently confirmed the positive impact of the convergence of nearly all tax mixes parts and tax competiton on the total tax burden convergence. The highest impact on the tax convergence was verified at the tax competition and property taxes. All models accomplish diagnostic tests and are econometrically robust. It was confirmed the European Union has been fulfilled its primary aim through the tax policy and under established assumptions the highest impact on tax convergence have tax competition and property taxes.

The thesis deals with comparing the tax burden of nonprofit organizations according to their chosen legal form. Based on the regulations of the Czech Republic the first part of the thesis describes the characteristics of nonprofit organizations and explains the main differences in the tax base and tax burden on the taxpayer. The second part compares the tax liability for income tax and value added tax. Calculations in this thesis are based on the data of the nonprofit entity whose main activity is equestrian sport. The third part compares the impact of the tax burden in model situations. In conclusion it is recommended what legal form would be the the most suitable for particular taxpayer, taking into account the scale and kind of realized income.

Some small entrepreneurs (physical entities) that do their accounts in the tax evidence system consider the change to corporate body and the related pros and cons. Those considerations usually suffer from lack of information as the issue is complex and complicated. This thesis is concerned with tax burden of physical entity and corporate body, analysis of the ways to change the entity from physical to corporate (limited liability company) and comparison of its tax burden. The results are applied to the case of Ales Hronovsky who is considering the above-mentioned change. This thesis could be helpful to small entrepreneurs as it gives them the insight in the process of legal entity change and the impact on their tax burden with the implications of their asset structure.

This thesis focuses on a tax burden of an income tax payer in the European Union. The main aim of the thesis is to compare the tax burden and differences in determination of tax liabilities in selected member states of the European Union which are the Czech Republic, Slovak Republic, Spain, Sweden and United Kingdom. In the first part of thesis, characteristics of the tax burden are described, as performed by a tax to GDP ratio and implicit tax rates. The second chapter deals with principles of determination of the tax liability and social security insurance within selected states. The tax burden within selected states is analyzed in the last chapter. Tax burden of the employee and entrepreneur was analysed through three model taxpayers (single taxpayer, married taxpayer with two children and married taxpayer with one child and with dependant spouse) with four different wage or income level.

The aim of this work is to transform the profit into income tax base of corporate person in legislative conditions of two countries - the Czech and Slovak Republic. The first part contains the theoretical basis on which I relied, and which I then applied to the practical part, based on a particular company as a limited company. At the end there is a summary which based on the analysis of the tax legislation of the two countries indicates which environment of these countries in terms of tax burden is more favorable. During processing of this work I used materials of specific company that I got for year 2011.

The diploma thesis is focused on optimizing of tax burden of taxpayers via relocation of their headquarters into tax havens. It contains comparison of tax burdens of model taxpayers in different variations of change of their tax residence. It suggests recommended process for deciding about choice of suitable tax haven.

Целью магистерской диссертации является разработка направлений совершенствования налогообложения организаций сельского хозяйства с целью оптимального сочетания интересов государства и общества. В первой главе рассмотрены теоретические основы налогообложения в сельском хозяйстве, дана общая характеристика сельскохозяйственной отрасли, рассмотрены налоговые инструменты стимулирования предприятий сельскохозяйственной отрасли. Вторая глава посвящена анализу эффективности функционирования организаций сельского хозяйства и их налогового регулирования. Проведена финансово-экономическая оценка и анализ налоговой нагрузки плательщиков ЕСХН и анализ состава налогоплательщиков и поступлений по ЕСХН (на примере Российской Федерации и Свердловской области). В третьей главе предложены перспективы и направления совершенствования налогообложения сельскохозяйственных товаропроизводителей и направления совершенствования налогообложения организаций сельского хозяйства. / The purpose of the master's thesis is to develop ways to improve the taxation of agricultural organizations to the optimum combination of interests of the state and society. The first chapter reviewed the theoretical foundations of taxation in agriculture, the general characteristic of the agricultural sector, considered the tax tools to stimulate the agricultural sector enterprises. The second chapter is devoted to analysis of the efficiency of agricultural organizations and their tax regulation. Spend the financial and economic evaluation and analysis of the tax burden of taxpayers UAT and analysis of the taxpayers and UAT revenue (for example, the Russian Federation and the Sverdlovsk region). In the third chapter of the proposed perspectives and ways of improving the taxation of agricultural producers and the ways of improving the taxation of agricultural organizations.

Целью магистерской диссертации является совершенствование процессов налогообложения субъектов малого предпринимательства в Российской Федерации. В первой главе выделена значимость специальных налоговых режимов для малого бизнеса, исследован опыт российского и зарубежного налогообложения малого бизнеса. Во второй главе проведен анализ налогообложения малого бизнеса в России и Свердловской области. В третьей главе содержатся основные рекомендации по совершенствованию упрощенной системы налогообложения в целях повышения эффективности деятельности субъектов малого предпринимательства. / The purpose of the master's thesis is to improve the taxation processes of small businesses in the Russian Federation. The first chapter highlighted the importance of special tax regimes for small businesses, studied Russian and foreign experience of small business taxation. The second chapter analyzes the taxation of small business in Russia and the Sverdlovsk region. The third chapter provides basic recommendations for improving the simplified taxation system in order to improve the efficiency of small businesses.

Магистерская диссертация посвящена разработке методов экологического налогообложения хозяйствующих субъектов на примере предприятия ООО «РусДДМСервис». Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретические аспекты экологического налогообложения. Во второй главе проведён анализ и оценка воздействия на окружающую среду ООО «РусДДМСервис». Третья глава посвящена разработке рекомендаций по совершенствованию экологического налогообложения на примере предприятия ООО «РусДДМСервис». / The master's thesis is devoted to the development of environmental taxation methods for business entities using the example of the enterprise RusDDMServis LLC. Final qualification work consists of introduction, three chapters, conclusion and list of sources used. The first chapter discusses the theoretical aspects of environmental taxation. The second chapter analyzes and assesses the environmental impact of RusDDMServis LLC. The third chapter is devoted to the development of recommendations for improving environmental taxation using the example of the enterprise RusDDMServis LLC.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию налогового планирования и его методов; их применение в деятельности организации. Предметом исследования является налоговое планирование, виды и применение методов налогового планирования на практике. Основной целью магистерской диссертации является определение направлений налоговой политики актуальной для анализируемого предприятия и разработка мероприятий по их реализации. В заключении обозначены рекомендации по снижению налоговых рисков для исследуемого объекта и достижения оптимального баланса налоговой нагрузки. / Final qualifying work (master's thesis) is devoted to the study organization activities. The subject of the study is tax planning, types and application of tax planning methods in practice. The main goal of the master's thesis is to identify areas of tax policy relevant to the analyzed enterprise and the development of measures for their implementation. In the conclusion, recommendations for reducing tax risks for the investigated object and achieving the optimal balance of the tax burden are outlined.