Spelling suggestions: "subject:"bax revenues"" "subject:"bax devenues""
21 |
Analýza podílu daní na příjmovém hospodaření územní samosprávy. / An analysis of share of taxes on the municipal economyTocauer, Martin January 2011 (has links)
My master`s thesis is going to deal with the financial economy of lower territorial self-governing units -- municipalities. I will pay attention to the revenue economy and especially tax revenues that consist of approximately half of total revenues of municipal budgets. In connection with tax revenues I will also focus on budgetary determination of taxes, its process and taking place intensive discussion related to possibilities its further direction. In theoretical part I attempt to sum up an economical and legal starting points of municipal status, municipal budget and its structure. In practical part I make the analysis of the municipal economy from the size category 2 -- 5 thousand inhabitants. Municipalities in this size category cash on the average the lowest tax revenues from the common taxes per capita. According to their own words they are getting to the edge of the economic potential. The aim of this work is to carry out the analysis of the municipal economy of given municipality where such danger can happen.
|
22 |
Tax competition and harmonization in Southeast Asia : a thesis presented in partial fulfilment of the requirements for the degree of Master in Public Policy at Massey University, Albany, New ZealandBerlianto, Aprinto January 2009 (has links)
Policy makers in the Southeast Asian region are faced with many challenges in national policy taxation from globalization, in particular the increasing cross-border mobility of capital. One of the challenges is the competition to attract a mobile capital base which leads to a trend towards declining statutory corporate taxation rates and a pressure to harmonize taxation policy. This study explores taxation literature and uses empirical evidence from the period of 1996-2006 to examine tax competition and tax harmonization in the region. The study seeks evidence for the existence of tax competition by analyzing recent trends in two groups of measures of taxation: tax rates and tax revenues. This begins with looking at the trends of statutory corporate tax rate. Evidence is found for a decline in statutory corporate tax rates, developments commensurate with the existence of tax competition. On the contrary, the tax revenue data presented here, show that the expected decline in total tax revenues has not occurred; indeed, a significant increase has been recorded. It is also supported by empirical evidence of the ratio of corporate tax revenue either relative to GDP or to total tax revenue. The strengthening of these revenues has meant that the expected shift in the tax burden away from mobile to immobile factors has also failed to materialize. The two groups of measures of taxation thus provide apparently inconsistent views of the impact of tax competition. There follows an analysis of the elements of tax competition according to literature, in an attempt to draw out its implications for the experience within the Southeast Asian region. This study also examines the case for tax harmonisation and the Southeast Asian experience and it is concluded that the progress of tax harmonisation between countries has tended to be difficult to achieve because of the differences among the countries in terms of the tax structures and level of economies.
|
23 |
Veřejné rozpočty - zdroj rozvojového potenciálu na úrovni obcí / Public budgets - source of developement potential at municipal levelROZBOUDOVÁ, Jitka January 2018 (has links)
This diploma thesis deals with the issue of municipal budgets, when the main aim is fund analysis in a chosen municipality on both the revenue side of the budget and the expenditure side. The theoretical part of the thesis generally characterizes public administration, public finance, municipality organization, and municipal budget including the definition of income and expenditure. The concept of fiscal federalism is defined as well, its development and basic models. The introduction of practical part specifies a chosen municipality, which is the statutory city of České Budějovice. During the observed period of 2010 to 2016 the development of approved budget and real economy is analysed. From the perspective of income, the impact of tax budgeting changes on the city´s tax income and volume of drawing on European subsidies due to the change of programme period. From the perspective of expenditures, the city´s procurement procedure including the setting of evaluation criteria is specified.
|
24 |
Analýza daňových příjmů obcí v ČR / Theoretical and empirical analysis of municipal tax revenues in Czech RepublicPANCOVÁ, Jevgenija January 2009 (has links)
The aim of thesis is to analyze the concept of tax revenue of municipalities in the Czech Republic from the perspective of the existing recommendations of the theory of fiscal federalism and fiscal decentralization. Based on the information gathered to assess the budget destination tax, its development, the status quo. This work analyzes how it was in the period observed eight selected theoretical recommendations. Selected recommendations relating to tax benefits from mobile tax bases, non-equivalent tax and non-mobile tax bases, tax collection for the decentralization of economic assumptions and the efficient operation of local authorities. The analysis is a finding that was not complied with all of these theoretical recommendations in full.
|
25 |
The Effect of Land Consumption on Municipal Tax Revenue: Evidence from BavariaLanger, Sebastian, Korzhenevych, Artem 25 April 2018 (has links) (PDF)
This paper aims to quantify the municipal tax revenue effects of built-up area increases. The assumed existence of these effects is one of the key reasons for ongoing land consumption on the side of the municipalities. Some previous case studies however suggested that these effects might be not large enough especially in rural municipalities and would thus make land development not profitable. We estimate the effect of built-up industrial and commercial (BIC) area change on the business tax revenues in cross-sectional instrumental variable (IV) estimations. Based on detailed data for Bavaria, we find a significant and positive tax revenue effect of an increase in municipal BIC area. There exist strong differences in the size of this effect between urban and rural municipalities. The largest effects are generated by the BIC area in the large cities and become substantially smaller when these are dropped from the sample. Based on these findings, we reflect on the tradable planning permits (TPP) scheme recently discussed in the land use literature in the context of policies aiming to limit land consumption. Furthermore, we relate our estimates to the average municipal costs for land development and execute a number of robustness checks.
|
26 |
PrevisÃo de autos de infraÃÃo pagos por contribuintes do ICMS no Estado do Cearà / Tax assessments Forecast paid by the ICMS taxpayers in Ceara StateJoÃo Batista Gondim Sampaio 21 January 2013 (has links)
nÃo hà / A sonegaÃÃo fiscal à um problema para o Estado equilibrar suas contas e manter a
mÃquina pÃblica exercendo seu papel social plenamente. O ICMS representa quase
a totalidade da arrecadaÃÃo tributÃria do Estado. Entretanto, os contribuintes
buscam meios de diminuir o peso da carga tributÃria por meio de elisÃo e sonegaÃÃo
fiscal. Assim, este trabalho busca analisar o quanto o Estado consegue reaver dos
seus crÃditos tributÃrios que sÃo provenientes de sonegaÃÃo do ICMS. A
metodologia utilizada para a anÃlise do problema foi a de Box e Jenkins para prever
a sÃrie temporal do total de crÃditos que foram transformados em receita para o
Estado para os dados dos setores de Alimentos, Automotivos, Bebidas,
CombustÃveis, ComunicaÃÃo, Couros e CalÃados, Energia, FarmacÃuticos,
QuÃmicos, TÃxtil e Total nos meses de janeiro de 2006 a dezembro de 2011,
realizados pela Auditoria Fiscal da SEFAZ-CE. / The tax evasion is a problem for the state balance its accounts public and maintain
the machine fully exercising their social role. The ICMS represents almost all of the
tax revenue of the State. However, taxpayers looking for ways to lighten the tax
burden through tax avoidance and tax evasion. This study aims to analyze how the
state can regain its tax credits that come from evasion of ICMS. The methodology
used for the analysis of the problem was the Box-Jenkins time series to predict the
total number of credits that have been turned into revenue for the state data for the
sectors of Food, Automotive, Beverage, Fuel, Communication, Leather and
Footwear, Energy, Pharmaceuticals, Chemicals, Textiles and Total from January
2006 to December 2011, conducted by the Comptroller SEFAZ-CE
|
27 |
Rozpočtové určení daní / Budgetary allocation of taxesŠolcová, Kristýna January 2017 (has links)
The diploma thesis is focused on analysis of the motivational component of municipalities which represents for municipalities a participation in personal tax revenues. The main aim of this thesis is to analyse and evaluate the development of this component in the years 2011 - 2017. The partial aim of this work is a calcualtion of the component in the years 2015 and 2016, an analysis of the motivational component in regions nad preferential municipalities including per capita and an analysis of the component according to the size cathegory of municipalities. The aim of the work is also to evaluate the legitimacy of annulment of the motivational component by amendment to the Act on Budgeraty Allocation of tax return. This diploma thesis delas with the terms public administration, regions, municipalities and financing of municipalities. The next part focuses on incomes of municipalities, particularly tax incomes and budgetary allocation of taxes including their development. The analytical part introduces some of the expected impacts of the amendment, a calculation of the motivational component, individual analyses and a general assessment.
|
28 |
Vývoj inkasa daně z příjmů právnických osob v České republice / Development of corporate tax collection in the Czech RepublicDragomirecký, Erik January 2015 (has links)
The diploma thesis is aimed at analysis of corporate income tax, often discussed part of a tax system, which has lately been also subject of a tax competition. The primary objective of this work is analysis of collection of corporate income tax in the Czech Republic, according to taxpayers, and different economic sectors NACE. The secondary objective is analysis of tax deduction, especially donations, spending on research and development, and tax credit. The applied methods are analysis, comparison; out of the mathematical and statistical methods regression analysis is used. The analysis is done on years from 2005 to 2013.
|
29 |
Analýza vývoje inkasa daně z přidané hodnoty v ČR / Analysis of revenues from value added tax.Sádovský, Martin January 2014 (has links)
This work is aimed on analyses of revenues from value added tax. These revenues are very important in public finance. The main goal of this work is to define independent variables of revenues and to create models for prediction revenues. For achieving this goal, it is used theory of tax revenues and mathematical - statistical methods of regression analysis and method of comparison. At first set the variables that affect the amount of revenues, then create equation for estimating revenues and eventually these predictions are verified on real data. Independent variable affecting revenues are GDP, GDP growth and tax rate. The best model for prediction is model based on GDP growth and difference in tax rate. We use method of comparison for searching conclusions in differences between tax duty and tax revenues. Tax duty is always higher than tax revenues. The uncollected tax revenues were in the values 6 - 22 mld. CZK. The final section search changes in the structure of tax duty in the years 2005 - 2012.
|
30 |
Zdanění příjmů korporací v Rakousku / Taxation of corporate incomes in AustriaMilotová, Michaela January 2014 (has links)
This thesis deals with corporate income tax in Austria. The aim of this thesis is to analyse the construction of corporate income tax in Austria into the details and identify good elements suitable for the application into the Czech juridical system. The first chapter is focused on GDP/tax revenues ration and its composition. Next chapter describes briefly theoretical attitudes to the corporate income tax. The main part of this thesis is contained in the chapter no. 3, which is focused on particular construction elements of this tax. There are also examples of taxation of two model corporations incorporated in Czech Republic and Austria in there. Next two chapters are focused on taxation in international context and on transactions with related parties. The last chapter identifies positive as well as negative elements of CIT in Austria and suggests recommendations for the Czech Republic. It recommends particularly reduction of interest expenses paid to the companies incorporated in tax heavens and the possibility of group taxation.
|
Page generated in 0.031 seconds