Univ., Diss.-07--Münster, 2006. / Literaturverz. S. [352] - 394.

The aim of the thesis is a comprehensive analysis of the Czech tax system. In the Czech Republic existed by the end of 2007 system based on progressive taxation. The system of progressive rates, was and is a subject to criticism not only in the Czech Republic. As an alternative, which allows to delete the seamy side of the system, appears the method of taxation based on the concept of flat tax, whose ideas includes the czech reform. The situation before and after the reform in early 2008 is in detail characterized in the practical part thesis. The theoretical part describe requirements of a good tax system and the concept of flat tax. The part of thesis is also a view of the Slovak tax system. Czech Republic and Slovak Republic are very similar countries and the development of their tax systems show a great similarity. Slovak Republic realized the tax reform four years earlier than the Czech Republic, its appearance and positive impacts on national economy could be model for the Czech Republic.

- A comparison of the taxation of income from employment in the Czech Republic and the Federal Republic of Germany The main objective of this thesis is to compare the taxation of income from dependent activities (especially from employment) in the Czech Republic and the Federal Republic of Germany. The thesis consists of an introduction, five chapters and a conclusion. Chapter One is rather theoretical and deals with general terms of the tax theory. The term "dependent activity" is defined in chapter two. Chapter Three compares and contrasts the components of individual income tax in both countries. Chapter Four offers a brief and simplified comparison of the tax burden of an individual in the Czech Republic and the Federal Republic of Germany. The last chapter is concerned with double taxation and its prevention. The tax rate in Germany is higher than in the Czech Republic. Nevertheless, the German tax system takes more into account the individual tax payer's ability to pay taxes as well as his specific social situation. A more complicated tax system like that, however, demands very high standards from the state administration. When an employee is working abroad, it is essential to determine his tax residence - limited or unlimited tax liability - in order to properly calculate his income tax....

The aim of the thesis was to define and explain the basic concepts of the tax system, the legal basis and provide an overview of legal regulations and the basic types of taxes. The theoretical part is focused on defining the very nature and importance of taxes and the related conceptual terms. The operational part was to analyze whether the introduction of flat tax in the Czech Republic and Slovakia brought some benefit or not. To achieve these objectives in their work, I will use methods of analysis and synthesis, comparison, and statistical regression analysis. Thesis consists of three chapters. In the first chapter I focus on the definition of basic concepts related to the issue of a flat tax. The second chapter is devoted to tax reform in the Czech and Slovak Republics, and I pay particular attention to tax personal income and pension reform. The third chapter is devoted to an analysis of the effective tax burden, while the empirical part of my work, and within, I analyze the effectiveness of the tax burden in the form of comparisons between the Czech and Slovak Republic. To calculate the effective tax burden, I use actual data from the Statistical Office of the Czech Republic and Slovak Republic. In conclusion, the thesis I have summarized the results of which I write the thesis concludes.

This thesis deals with the history of taxation and development of tax system in the Czech Republic from 1989 to the end of year 2010. Thesis compares the tax system in the CR based on progressive taxation and taxation based on the concept of flat rate tax with a focus on a personal income tax. Thesis shows the influence of the development of tax system on the state budget.

in English Taxation of individual income tax My diploma thesis contents three major parts, which is divided into smaller articles. In the first part I am trying to present individual income tax in general. Place of income tax in system of taxation and concept of income tax , its function and definition. In another article I described historical evolution of individual income tax and distribution of taxes. To tax is to impose a financial charge or other levy upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes consist of direct tax or indirect tax. A tax "is not a voluntary payment or donation, but an enforced contribution, exacted pursuant to legislative authority" and is "any contribution imposed by government. The first known system of taxation was in Ancient Egypt and development is showing us perfection with which we created and improved taxes during the ages. The main second part contents definition of individual income tax by revenue act and determination of basic concepts of individual tax by this act. A personal or individual income tax is levied on the total income of the individual (with some deductions permitted). It is often collected on a pay-as-you-earn basis, with small corrections made...

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.

Nous proposons une actualisation et un prolongement de l’étude de référence BOURGUIGNON et CHIAPPORI (1998). Ces auteurs ont mis en évidence le fait que le système redistributif français est complexe, peu flexible, inefficace, au total assez faiblement redistributif et fortement biaisé à l’encontre des revenus du travail par rapport à ceux de l’épargne. Nous montrons comment le concept d’allocation universelle, conjugué à une imposition proportionnelle des revenus (flat tax), une taxe uniforme sur les patrimoines et un volet de prestations compassionnelles, permet de définir un ensemble redistributif présentant des caractéristiques opposées.La complexité laisse la place à une allocation universelle versée à tous les résidents en situation régulière, dont le montant varie uniquement selon l’âge, 340 euros mensuels pour les adultes, 192 euros pour les mineurs (montants calculés pour l’année 2010, indexés sur l’évolution du PIB), financée par le prélèvement de 18 % de l’ensemble des revenus. Une taxe sur l’actif net (1 % sur tous les patrimoines nets de dettes) remplace l’ensemble de la fiscalité du patrimoine et de sa transmission. Nous utilisons et adaptons l’outil de microsimulation développé par LANDAIS, PIKETTY, SAEZ (2011) pour comparer les effets redistributifs du système actuel à ceux de notre proposition, avec un niveau de précision inédit pour ce type de proposition. Au total, les caractéristiques redistributives analysées par déciles, centiles et milliles de revenus sont proches, les principales divergences ouvrant à une discussion sur l’équité du système actuel, plus particulièrement relativement à la fiscalité pesant sur le travail et les patrimoines les plus élevés. / We offer an update and extension of the Bourguignon and Chiappori (1998) reference document. These authors have shown that the French redistributive system is complex, inflexible, inefficient, not much redistributive and heavily biased against labor income as compared with savings and heritage.We show how the concept of basic income, combined with a flat tax on all income, a uniform tax on assets and additional compassionate services, defines a redistributive set with opposite characteristics.The complexity gives way to a universal allowance paid to all regular residents, which vary only by age, 340 euro a month for adults, 192 euro for children (amounts calculated for 2010, indexed on the evolution of GDP), financed by the levy of 18% of the total revenues. A tax on net assets (1% on all assets net of debt) replaces all of the taxation of wealth and its transmission.We use and adapt the microsimulation tool developed by Landais, Piketty, Saez (2011) to compare the distributional effects of the current system to those of our proposal, with an unprecedented level of accuracy for this type of proposal.In total, the redistributive features analyzed by deciles, percentiles and thousandth of income are close. The main differences open a discussion on the fairness of the current system, particularly with respect to the tax burden on labor and the highest wealth.

This master´s thesis deals with the juxtaposition of current situation in a business conditions for corporations in the Czech Republic, Slovakia and Latvia from the viewpoint of principle economical aspects and of statute income tax, statute of value added tax, the trades licensing act, workscode and businesscode. On the basis of findings, the work includes comparison of business conditions for corporations in Czech Republic, Slovakia and Latvia.