The thesis is centred on the environmental tax reform in the Czech Republic and the evaluation of its incidence on environmental tax payers. The aim is to describe the advance working of questionnaire investigation. It is instrumental to the induced costs of taxation estimation. The thesis descibes furthermore the process of the choice of the tax payers sample.

We can find ecological taxation in every EU-15 countries and their importance grow continually. Czech "green" reform appear from the German draft. There was boot ecological taxation before ten years. It's enaugh time to estimation of their affects. The aim of this work is estimate the incidence of ecological taxation on tax subjects and tax system. This work show the state of German economy and tax system before and after the tax reform from year 1999 - 2003. There are presented winner and loser in conjunction with tax reform too. The forecast of future development is included in the last part of this work.

This work analyses possible impacts of environmental tax reforms (ETR) on czech companies the first year in force. It also focus on environmental taxation in Europe, its history and first ETRs in Sweden, Denmark, Netherlands and Germany. Czech ETR was introduced 1.1. 2008 and its main aspects are analysed.

The graduation theses "Sustainability of public finance and results of reforms in Finland" is dealing with devolopment of finnish reforms of public finance since 1990 until now.The first part describes the tax system of Finland and the main part of thesis analyzes the reforms of public finance and tax reform. The aim of this dissertation is strike a balance of sustainability of public finance and to find perspectives and recommendation for Czech republic.

In the diploma thesis I compare tax burden of employees and self employed people. The issue seems to be very topical in context with the reform of direct taxes and levies. The new act devoted to the reform will come into force in 2015. The comparison of tax burden between employees and self employed people is conducted in two years, in 2012 a 2015. The diploma thesis is divided into three parts which are logically connected. The first part is focused on legislation which is related to the issue of tax burden. The second part is devoted to the development of tax reforms in the Czech Republic since 1993. Last third part compares tax burden of employees and self employed people.

The aim of the thesis "The development of tax aspects of financial leasing" is an analysis of financial leasing in terms of income tax and value added tax in each year since 2004 and to compare the impact of legislative changes to the tax base. Place for a comprehensive overview of all tax implications of financial leasing.

Po industrializacijos periodo buvo pastebėtas vis didėjantis neigiamas poveikis aplinkai, kuris nebuvo kiekybiškai apskaičiuojamas ir įtraukiamas į ekonomines sąskaitas. Aplinka ir ekonomika yra glaudžiai susijusios. Aplinka turi ekonominę vertę, kuri yra itin svarbi ir reikšminga visai ekonomikai, gamintojams ir vartotojams. Tik prieš šimtmetį pradėtas analizuoti ekonominės veiklos neigiamas poveikis aplinkai, kurį būtina valdyti, įtraukti į ekonominius skaičiavimus ir kaip galima labiau minimizuoti. Šio darbo tikslas - atlikti dviejų ekologinę mokesčių reformą įgyvendinusių šalių lyginamąją analizę ir pateikti rekomendacijas Lietuvai dėl galimos ekologinių mokesčių reformos įgyvendinimo plėtros. Pirmoje darbo dalyje analizuojama ekologinių mokesčių koncepcija: jų atsiradimo priežastys, tikslai, privalumai ir trūkumai, taip pat įtaka darniam šalies vystymuisi. Antroje dalyje apžvelgiamos ekologinių mokesčių reformos Švedijoje ir Vokietijoje, taip pat aprašomas šių reformų palyginimo bei Lietuvos esamos situacijos analizės šioje srityje metodologinis pagrindimas. Paskutinėje darbo dalyje atlikta lyginamoji reformų Švedijoje ir Vokietijoje rezultatų analizė įtraukiant ir Lietuvos aplinkos situacijos bei mokesčių vertinimą, taip pat pateikiamos rekomendacijos aplinkos mokesčių reformos plėtrai Lietuvoje. / Following industrialization, negative environmental impact, which previously had not been evaluated quantatively and was not included in economic accounts, was taken into account. Economics and the environment are closely related disciplines. The environment has economical value which is very relevant to the whole economy, producers and consumers. Only a century ago negative economic impact on the environment began to be analyzed and included in calculations with the aim of minimizing environmental impact as much as possible. The aim of this work is to undertake a comparable analysis of two countries which have already carried out eco-tax reform, and to propose recommendations about eco-tax reform introduction and development in Lithuania. The first part of this work examines the concept of eco-taxes: their causes, goals, strengths and weaknesses, as well as their impact on sustainable development. The second part is an overview of eco-tax reform in Sweden and Germany, and description of methodology of comparable analysis of eco-tax reform in Sweden and Germany, and of estimation of the tax situation in Lithuania. The last part includes comparable analysis of those 2 countries and Lithuania, as well it finishes with recommendations for eco-tax reform‘s possible results in Lithuania.

BAKGRUND:  Skattepolitiken kan bidra till att människors villkor förbättras eller försämras. Detta har sällan belysts i folkhälsovetenskapen. Skattereformen 1990/91 finansierades delvis med höjda indirekta skatter. De dynamiska effekter, som utlovades inför skattereformen 1990/91, uteblev. Snart efter reformens införande visade SCB:s undersökning av levnadsförhållanden en ökad oro för familjens ekonomi hos befolkningen. SYFTE: En jämförande analys före och efter skattereformen av lättare psykisk ohälsa med en beskrivning av skattereformens effekter på typfamiljer samt reformens effekter på samhällsnivå. METOD: Litteraturstudie och analys av tillgänglig statistik från SCB. RESULTAT: Under 90-talet ökade den lättare psykiska ohälsan bland såväl yngre som medelålders. Familjer med barn med ett stort basbehov har fått ett synnerligen lågt positivt utfall av skattereformen, medan familjer utan barn, vars basbehov är ringa har fått betydligt större utfall. Åtstramningarna har gett arbetslöshet och nedskärningar framför allt i den offentliga sektorn. SLUTSATSER: Denna genomgång tyder på att det som får samhällsekonomin att fungera med många arbetstillfällen är att alla gruppers basbehov blir tillgodosedda genom skattesystemets utformning och de transferereringar som det möjliggör. I annat fall stagnerar ekonomin med arbetslöshet som följd, vilket bidrar till psykisk ohälsa. Skattepolitiken och dess konsekvenser behöver tydliggöras genom en handlingsplan för hälsa, där skattesatsen på överskottet presenteras, när basbehoven är täckta för olika grupper. Vidare behövs forskning inom området om basbehov för olika grupper i samhället och dess effekter på samhällsnivå. En åtgärd för framtiden är även att införa hälsokonsekvensbedömning inför större skatteförändringar / BACKGROUND:  Tax policy can contribute to the improvement or deteroriation of citizens'  conditions. This has rarely been the object of investigation in public health science. The tax reform of 1990/91 was financed partly by the increasing of indirect tax. Those dynamic effects of the reform, promised before its introduction, did not occur. Soon after the introduction of the reform, an investigation carried out by the Council for Official Statistics´ (SCB) reported that anxiety amongst families had increased in the matter of home economics. AIMS: An analysis comparing prior to and following the tax reform of mental health problems describing the effects on a number of family types and the effects on a civic level. METHOD: Literature study and statistics from SCB. RESULT: During the 1990ties the mental health problems of younger and middle-aged people have increased. Families with children, which have substantial basic requirements have received an extremely low positive result of the tax reform, while families without children, whose basic requirements are less substantial have received a considerably high result. As a result of the tightening, there has been increased unemployment, which has resulted in decreased expenditure particularly in the public sector. CONCLUSIONS: This investigation indicates that a functioning civic economy with low unemployment needs the basic requirements of all groups to be met. This is achieved by continuing shaping of the tax system. Otherwise economic growth decreases, unemployment increases, which in turn leads to mental health problems. Tax policy and its consequences should be included in a public health plan, in which tax percentage on the surplus are presented, when the basic requirements for all socio-groups are covered. Furthermore there is a need for further research of the basic requirements of socio-groups and their effect on a civic level. A further measure would be to include health impact assessment before the introduction of major tax reforms. / <p>ISBN 978-91-85721-46-7</p>

The purpose of this study is to analyze the system of personal income taxation in Nigeria, especially with respect to its administration, equity, and effects on efficient resource usage. There have, in the past, been numerous complaints that the personal income tax in Nigeria does not yield enough revenue for the state governments, primarily because of widespread avoidance and evasion of the tax, especially by persons who do not derive income from wages and salaries. This study examines this problem in light of questions as to how the tax evolved, how important it is to state governments, how efficient and equitable it is, what administrative problems it faces, and what reforms can be implemented to best solve existing problems.

1 Taxes, charges and other similar instruments for the environmental protection The reason why I chose this theme is that the environmental protection from the perspective of financial law is a very topical issue in all EU countries, including the Czech Republic. The purpose of my thesis is to analyse instruments that are utilized for environmental protection. The thesis deals with direct and indirect regulatory instruments and the increased attention is paid to the energy taxes. The thesis is composed of five basic chapters, each of them dealing with different aspects of the environmental protection from the perspective of financial law. Chapter One and Two is introductory and defines basic terminology used in the thesis such as the environment and environmental protection or environmental policy. Chapter Three deals with the basic structure of instruments for environmental protection, which are instruments of direct regulation (normative) and indirect regulatory instruments (economic). This chapter also describes the characteristics of these instruments and their advantages and disadvantages. Chapter Four concentrates on economic instruments - environmentally related charges and especially environmentally related taxes. This chapter deals with the term of environmental taxes, their characteristics and...