The thesis deals with the question whether the financial crisis caused changes in the structure of tax revenues in the EU Member States. It's necessary to specify trends in the tax mixes that helps us to determine whether the changes in the structure can be really caused by the crisis or it is EU long-term trend. The analysis focuses on indirect taxes, social contributions and direct taxes that are analyzed separately as personal income taxes and corporate income taxes. The analyzed period is the beginning of the crisis. These are mostly the changes in the turning period pre-crisis and crisis (2006 and 2007 are compared with 2008 and 2009). The analysis is performed by t-tests.

Thesis deals with the tax systems, specifically with tax system of selected developing countries (Kazakhstan, Ukraine, China, India, South Africa and Ghana). First, briefly introduce each country, according economic indicators. Then introduce tax systems (especially the tax quata and tax mix) of selected developing countries and all groups of countries (as defined by Internationa Monetary Fund).

Diploma thesis deals with the tax mix development in member states of the European Union. One of the EU goals is to harmonize tax system of individual member states to ensure better functioning of united market inside the European Union. Due to this reason changes in tax mixes of member states happen. The main aim of this thesis is to ascertain changes on the share of revenues of individual taxes on total tax revenue during the given time period in member states of the EU, to identify groups of similar states and try to explain the results using chosen economical indicators. A cluster analysis was used to analyse the development of Member states' tax mixes in 1995, 2002 and 2015. The cluster analysis resulted in a definition of groups of states where the composition of the tax mix is most similar. Using the variation coefficient, a change in the share of selected taxes in total tax revenue between 1995, 2002 and 2015 was subsequently described. Source data were taken from the Eurostat database. Analysis of variation coefficients did not confirm the convergence of tax mix across the European Union. Only after the breakdown of the Member States into the original 15 Member States and those that have joined the EU since 2004 convergence has emerged. But these trends are not so marked.

The availability and quality of housing is very closely related to the development in the building industry and to the economic opportunities in the given state. This thesis deals with the relationship between tax policy and new housing construction. Taking influence on the building industry through tax policies - that is to say, through indirect instruments - is particularly advantageous thanks to the low administrative overhead, as no further redistribution from public budgets is necessary. Hiding behind this advantage, though, are a number of difficult-to-estimate quantifications in the form of tax allowances or, conversely, of the amount of the tax burden. Indirect instruments can influence residential development activities in both positive and negative ways, and this thesis addresses both. Aside from tax instruments, the state may support new housing construction through direct instruments, a term which covers various forms of loans at preferential terms, grants and subsidies. The aim of this thesis is to test the hypothesis about the effectiveness of housing policy in terms of housing construction through direct and indirect instruments.

This thesis deals with the tax mix of the original 15 member states of the EU for the period 1995 to 2010. The main objective of this work is to analyze the changes in the tax mix of these countries for the period under review and describe possible causes. The first part deals with the basic concepts of the topic, the factors that may affect the tax mix options and individual taxes affect its structure.The second part contains a basic description of the countries under economic and tax systems, and is then followed by a description of tax mixes for different years and justification of the most significant changes in their structure. The practical part is focused on descriptive statistics and statistical testing of differences in the structure of tax mixes in the EU and other OECD countries by testing hypotheses.

The subject of this thesis is the analysis of tax revenue of the post-socialist countries that are members of the European Union. In the theoretical part there are characterized tax systems of individual states. In the practical part I compare the tax revenues of the post-socialist countries. I analyze the tax quota, the tax mix and budgetary determination of taxes. Furthermore, I compare the tax revenues of the post-socialist member states and 15 original member states of the European Union. I focus on the tax quota, the tax mix and budgetary determination of taxes. From the analyses it is clear that the tax quota of the post-socialist countries is lower than in the older Member States of the European Union. Most of the tax revenue of the post-socialist countries stems from indirect taxation, particularly value added tax.

This thesis deals with the tax systems and tax competitiveness of the European Union countries. Aim is to analyze the influence of competitiveness on the growth of tax revenues for selected taxes. The analysis is applied to a personal income tax, corporate income tax and value added tax. The method of constant tax shares divides the total tax revenues growth in the monitored period between two effects -- the influence of competitiveness and the influence of growth in total tax revenues. The thesis also contains characteristics of tax systems and tax mixes. Tax systems are characterized by individual taxes focusing on the importance of each tax in the tax system. Tax mixes are described by the main factors that affect them, by their historical development and current trends.

This Master's thesis deals with the theme of tax mix. The main goal is analysis of the Czech Republic tax mix development and its comparison to the EU member states during the years 1995 -- 2010. The first theoretical part is focused on the basic tax terms, which are related to the theme of the tax mix. These include tax, tax system, tax reform and tax quota. The following section reflects the structure and development of the Czech tax mix and the major reforms of the Czech tax system until 2010. The third part focuses on a comparison of the tax mix and its development with the EU member states. First, the proportions of specific taxes in tax mixes of the EU member states are compared and then the development of the Czech tax mix is compared to the development of the EU member states average tax mix. In conclusion, there are complete comparisons and predictions expressed in the development of the tax mix of the Czech Republic.

No description available.

本篇以政府採行租稅混合為為核心，在產市勞市交互運作影響下，作地下經濟與地上經濟的兩部門一般均衡分析。我們不僅從租稅收入面探討租稅逃漏，更將觸角延伸至至政府支出面。最後，以這樣架構下分析公共財的Samuelson條件。 　　本文大致上可分為兩部分，第一部分以數學比較靜態及數值分析，討論政府的租稅工具－直接稅和間接稅，公共財，懲罰工具－逃漏直接稅和間接稅的懲罰稅率，等政策工具對經濟變數尤其是逃漏的影響。第二部分，我們承襲Usher(1986)，討論有租稅逃漏時對政府採行租稅混合稅制下公共財的提供成本，亦即Samuelson條件。 　　第一部分，我們發現：所得稅率和消費稅率提高均使地下勞工比例上升。透過租稅混合效果下，對地下對黑市勞工比例影響不確定。可是隨著消費稅期望懲罰率逐漸提高，所得稅率比消費稅率對地下勞工比例的影響來得大，故租稅混合在此情況下抑制逃漏的效果也將更佳。此外，當原本地下經濟很小及消費稅稅率較高時，則租稅混合抑制逃漏的效果也將不太大。 　　消費稅和所得稅期望懲罰率對經濟體系的影響恰與與消費稅和所得稅的影響相反，而且前者相較於後者更能抑制消費稅逃漏，政府提高這兩種懲罰率均能抑制地下勞工比例，然而卻是以降低地上勞工工資為代價。 　　公共財對經濟體系的變數影響不確定，但是可發現若公共財對地上經濟生產越具生產力越能抑制地下勞工比例。 　　第二部分，我們發現：當查核成本是固定時，在有逃漏情況下，除了得考慮租稅混合稅制下的扭曲成本，亦即租稅混合對稅基的影響，尚得考慮租稅混合稅制下對逃漏的影響。另一方面，公共財對地下勞動比例和消費稅稅基的影響也關係著公共財的提供成本。當查核成本是內生期望懲罰率的函數時，此時查查核成本是非固定的，公共財的提供成本除了受前項的考量因素影響外，尚得考慮租稅混合稅制及公共財對淨查核成本的影響。