This paper estimates the effect of globalization on the implicit tax rates (ITR) on capital income, labor income and consumption, and the share of social protection expenditures in total public expenditures in Western and Eastern Europe. It tests the coexistence of efficiency and compensation effects of globalization on the expenditure as well as the revenue sides of government budgets. In Western Europe, globalization leads to an increase in social expenditures; however these expenditures are to an increasing extent financed by taxes on labor income. There is no effect of the ITR on capital income, whereas the ITR on consumption decreases. There are important differences between the welfare states. In the conservative regimes, social expenditures increase due to globalization, but they are financed to an increasing extent by taxes on labor. In the social democratic regimes, not only social expenditures, but also the ITRs on capital income and consumption decrease as a result of globalization, whereas the ITR on labor income increases. In the liberal regimes, the ITR on labor income is rising, while social expenditures and the ITR on consumption is declining. In the southern regimes, the ITRs on both capital income and consumption are decreasing. In the CEE NMS, on average, there seems to be no statistically significant effect of globalization on social expenditures nor on the ITR on capital and labor income. Globalization affects only the ITR on consumption, leading to a decline. However, different welfare regimes react differently: there is a negative effect of globalization on social spending in the Baltic countries, and a negative effect on the ITR on capital income in the post-communist European regimes. (author's abstract) / Series: Discussion Papers SFB International Tax Coordination

The purpose of this work is to determine the effect of legal regulation of tax administration at customs-house on the collection of taxes administered by the customs authorities, to determine and to analyze the most topical theoretical and practical problems in the area of tax administration at customs-house, and to search for the solution of these problems.

Tax is mandatory payment which is written in the law. Taxes are gathered in public budget. Public badget is ineffective and non ? equivalent. It is unilateral obligatory. Payer has no right to get money back from this system. Taxes are good for gathering money for needs of states and for stimulation of household behavior and firm behavior. Target of it is to remove defficiencies of economy.

The aim of this diploma thesis is the analysis and comparison of labour taxation in the Czech Republic and Bulgaria. After the introduction, in which the goal and methods of solving are defined, there are two chapters that describe theoretically tax systems in both compared countries with focus on personal income tax and social security systems. The following chapter is devoted to indicators of effective taxation of labour, which are used for international comparisons. Another chapter will describe the comparison of the effective taxation of labour based on the achieved results. There is also an interval and global progressiveness that are used to measure the progressivity of the personal income tax in the Czech Republic and Bulgaria. In conclusion, there is a summary of the findings and aims of this thesis.

The diploma thesis on topic The impact of the economic crisis on the difference between the effective and statutory tax rate in the Czech Republic deals with the issue above the nominal and effective tax rates on corporate income during the economic crisis, specifically between years 2006 and 2015. The thesis deals with the causes of these differences between rates during each year of the crisis, and there is also comparison among the Czech Republic and European Union countries. First the work mentioned problems related to the last economic crisis, not only globally but also in terms of the Czech Republic. The following is a basic characteristic of the tax on corporate income, the share of total taxes over the years and the most important changes in the Law on Income Tax in the Czech Republic in individual years. In conclusion there is displayed the development of implicit and statutory tax rates and an analysis of the differences between these two rates.

The thesis analyzes and compares tax burden on employees in the Czech Republic and Belgium. The first part summarizes the tax systems of the two countries, and describes how to proceed in the calculation of their tax burden. The second part deals with the comparison of effective tax rates for different types of taxpayers. The third part discusses the tax progressivity in terms of local progressivity, which is measured by using provided intervals and determines for which income categories is the progressivity most important. Lorenz curve in the last part shows graphically global tax progressivity and redistribution of income in society. The Gini coefficient measures it. Final evaluation highlights the important ties between the two countries, compares with other countries of the European Union and its future development especially in the area of taxation of wages.

The purpose of the master thesis is to compare the tax burden of employees in the Czech Republic and in the United States of America according to the legislation in 2016. The theoretical part is devoted to the description of tax systems, focusing on the taxation of income from employment. In the part United States I briefly mention the development of the tax system. The practical part consists of two chapters. The first one is focused on the calculation of the effective tax rate for taxpayers from selected types of households. The second one deals with global progressivity of the income tax. Equal income distribution in society is analyzed using the Lorenz curve and the Gini coefficient. The calculations indicate progressive tax effects both in the Czech Republic and in the United States with higher rate of tax progression and also higher inequality of income distribution in the United States. In the issue of effective rates of income tax is evident higher tax burden in the United States. Differences of total effective rates are decreasing between both countries.

The aim of this diploma thesis is to analyze the impact of the reduction of VAT on selected groceries in Slovakia in 2016. I am comparing the composition of the consumer basket and shopping lists of end-consumers before this legislative amendment and thereafter and consumer preferences, on which products they would like to have reduced VAT rate. Then I am also analysing the impact on the consumer prices of groceries with recured tax rate and on the groceries, which composition is similar, but they are encumbered with standard tax rate. The comparative analysis has shown that the tax reduction is reflected in the final price of approximately 96 %. The theoretical part deals with the characteristics and the system of value added tax, historical development in Slovak law and impacts of the tax rate cut abroad. Conclusion interprets the results of comparative analysis and questionnaire.

The thesis assesses measurements of the VAT efficiency. It compares the tax quota, implicit tax rate and VAT revenue ratio. The first chapter deals with theoretical foundations for a flat rate consumption tax. Following chapters discuss the perquisites for VAT efficiency calculations (comparing actual VAT revenue and theoretical amount of tax base). Following chapters assess the above mentioned calculations, with special respect to VAT Revenue Ratio, which is analyzed in detail and to which is presented a comparison across the EU countries. The thesis further analyses Policy Efficiency Ratio (policy gap) and Compliance Efficiency Ratio (compliance gap). In its conclusion it summarizes the information gathered and presents a number of possible improvements.

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.