The analysis of data from the Czech Republic between 1993 and 2013 assesses how VAT rate changes impact VAT revenues of respective national budgets. The core focus of the paper is the application of the Laffer curve on value added tax. Using a regression analysis we analyze how VAT revenue contributions to the budget are impacted by GDP. The results of our econometric model impaly that a 1% GDP increase leads to a 0.987% increase in VAT revenues to the budget. We find, by cleansing the VAT revenue data of inflationary and GDP effects, that the highest income generating VAT rates are 23% standard and 5% reduced. Both rates were, however, in effect as a result of VAT introductions in the Czech Republic, which might lead to a significant bias in our analysis. We present a chart of a time series of VAT revenues adjusted for inflationary and GDP effects which shows that VAT revenues decrease in the period from 1993 to 1998 after which they stabilize at around CZK 40bn until 2013. From that we infer that, over time, VAT payers have learned how to avoid the tax. We also present three hypotheses in our work; we find that an increase in the reduced VAT rate always brings additional revenues to the budget, that standard VAT rate changes impact revenues in the same direction in only 3 out of 5 cases, and that standard VAT rate changes are a leading variable for household consumption, the trend of which is always less volatile as the lagging variable. The above applies for the reduced VAT rate in just one of four cases.

This thesis deals with issues of the public debt of Czech Republic. The aim of this thesis is to find the causes that contribute to adverse developments affecting fiscal imbalances. The set target based on the fundamental hypothesis that the current state of public debt is not due only to economic deficit. The hypothesis is confirmed by the finding that public debt is mainly due to the accumulation of annual budget shortfall, which were formed even in times of economic growth. The theoretical part deals with structure, methodology and opportunities in funding fiscal imbalances. The practical section assesses the development of key entries of public finances in years 2000 to 2012, when Czech economy went through a period of expansion followed by a period of recession. Own contribution of this work lies in trend analysis examined quantities in relation to GDP and the subsequent assessment of urgency of their development. Conclusion of the practical part is dedicated to the key issues that emerged from previous analyzes and proposes possible measures to tackle them.

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.

No description available.

The aim of this work is the analysis of anti-crisis measures in taxation in the European Union and their impact on the tax burden for the following years. The work is focused on all twenty-seven European members' states and for better illustration were chosen four member states, namely France, Germany, Spain and Romania. At the work are used the latest data available and practical examples are given too. For determination of tax systems before the crisis in selected countries are used descriptive methods, analysis of anti-crisis measures in fiscal policy and an analysis of changes in taxations for the years 2009 and 2010 and their comparison with the year 2008 followed with the focusing on changes in the tax burden. The result of description of tax systems for 2008 is the claim that relatively high tax burden is in analyzed countries except in Romania.The reaction to negative changes in the economy, financial crisis caused, were changes in the tax systems in most of European Union countries especially in modification in tax bases and tax rates. These changes have led to reductions of tax burden in the EU. This trend is expected for next years too, but it is expected the lack of tax revenues will be replaced mainly by raising indirect taxes.

Une réforme efficace et efficiente du secteur public constitue un enjeu important pour les gouvernements et les partenaires au développement partout dans le monde. La décentralisation budgétaire ̶ le transfert de compétences en matière de recettes et de dépenses du gouvernement central vers les gouvernements locaux ̶ est souvent considérée comme un moyen d’améliorer l’efficacité de la mobilisation des ressources domestiques et de renforcer l’accès et la qualité des services publics. Dans la poursuite de ces objectifs, la décentralisation budgétaire est devenue un élément essentiel de la politique de réforme du secteur public dans de nombreux pays surtout ceux en développement. Face à l’importance des enjeux liés à cette réforme notamment sur les finances publiques, une importante littérature économique s’est attachée à étudier ses conséquences et les conditions de sa réussite. Cette thèse contribue à cet effort à travers quatre chapitres portant sur les effets de la décentralisation budgétaire dans les pays en développement et plus précisément en Côte d’Ivoire.Le premier chapitre analyse les conséquences de la mobilisation fiscale au niveau municipal sur l’accès aux services publics et sur la réduction de la pauvreté. Les résultats suggèrent que l’augmentation des revenus des municipalités accroît l’accès aux services publics, notamment l’éducation, et, dans une moindre mesure, réduit la pauvreté. Cet effet est accentué dans les régions à faible diversité ethnolinguistique et en milieu urbain. Le second chapitre évalue les effets de l’autonomie fiscale des municipalités sur la distribution de revenus de la population. Empiriquement, les résultats suggèrent qu’une augmentation des revenus prélevés par le gouvernement central (et rétrocédés aux municipalités) réduit les inégalités de revenus, alors qu’une augmentation des revenus directement prélevés par les municipalités augmente les inégalités (taxes locales). Le chapitre trois (3) analyse dans quelle mesure les transferts du gouvernement central aux municipalités affectent la mobilisation des revenus de ces dernières. Les résultats montrent qu’une augmentation des transferts augmente les revenus des municipalités provenant des impôts rétrocédés, et, dans une moindre mesure, les taxes locales. Le quatrième chapitre porte sur les déterminants de la conformité des taxes foncières. Nos résultats concluent que la conformité des taxes foncières est déterminée, entre autres, par les niveaux de services publics du gouvernement central et des municipalités, de la confiance des citoyens envers les municipalités et de la compréhension des citoyens du système de taxation. Les résultats de cette thèse induisent d’importantes implications en termes de politiques de renforcement du secteur public. / An effective and efficient public-sector reform enhances government capability to raise domestic revenue for prioritized spending. It also contributes to strengthening the government capacity to manage public resources more effectively and deliver public services. In pursuing these objectives, fiscal decentralization, the devolution of taxing and spending powers to lower levels of government, has become a key public-sector reform in many countries. Given such high stakes, a growing economic literature is focusing on how to better understand the challenges developing countries face in implementing fiscal decentralization reforms. The present thesis adds to this effort through four contributions shedding light on specific issues related to fiscal decentralization.Chapter 1 analyses whether and how municipal revenue mobilization could enhance citizens’ access to public services and reduce poverty. The results indicate that increasing municipal-raised revenues improve access to public services and reduce poverty. This effect works mainly through enhancing access to education than on access to health, especially in less ethnically diverse localities and in urban zones. Chapter 2 investigates the effect of municipal revenue autonomy on inequalities within sub-national governments. We conclude that higher local revenue autonomy reduces income inequalities within localities, which effect differs between the type of revenue and jurisdiction considered. Chapter 3 analyzes the impact of the transfers from central government to municipalities on the revenue mobilization by municipalities. Our results show that increasing central transfers to subnational government boost revenue mobilization by municipalities for both tax revenue and non-tax revenue. The effect of transfers is found to be higher for tax revenue than for non-tax revenue. Finally, we examine whether the effect of government responsiveness on property tax compliance differs between central government and municipalities in chapter 4. The results conclude that responsiveness by municipalities is found to have a greater effect on property tax compliance than those by central governments. The results of our analysis bear important policy implications to strengthen public sector, especially in sub-Saharan Africa.

近年來地方財政困難已成眾所關注焦點，當前地方財政困難原因，主要在於實質收入無法配合支出成長，致財政收支差短擴增；且難以稅課收入劃分調整全面解決地方財政問題；在整體財政收入不足，中央財政同屬困難，對地方財政支援受限狀況下，要解決財政困難問題，鼓勵地方財政努力是相當重要的關鍵。 目前有關財政努力的文獻，大多著重於財政努力指標之估測及衡量，而有關分配稅款的文獻則大多著重於分配比例、公式之設計，至於分配稅款對財政努力的影響，目前尚無實證研究論述。本研究以台北市、高雄市及台灣21縣市為研究對象，追蹤資料年度為2001年至2005年；搭配最小平方估計式模型（Ordinary Least Squares, OLS）的估計，探討分配稅款現制對地方「財政努力」的影響。實證結果，分配稅款、財政能力及補助協助收入與財政努力呈顯著負向影響，自有財源則與財政努力呈顯著正向影響；在區域之虛擬變數方面，北區、中區及南區相較於東區而言，與財政努力呈顯著正向影響，至時間之虛擬變數實證結果顯示，2001年、2003年、2004年及2005年相較於2002年而言，與財政努力呈顯著負向影響。 / The origin of the fiscal difficulties of local governments in Taiwan in recent years lies mainly in the fact that revenue has been unable to match the growth of expenditure. It is not possible to adjust the proportion of tax revenue and the central government can only provide limited aid as it is in the same fiscal position as that of the local governments. The key measure in solving the problem is to encourage local governments to tackle their financial problems themselves. Most of the studies of fiscal efforts in this area focus either on the measurement and evaluation of indexes which indicate the extent of the efforts which have been made or how to design a formula to calculate the allotment in the distribution of centrally-allotted tax revenues. Up to this point, there has been no research on the influence of regulations governing the distribution of centrally-allotted tax revenues on fiscal efforts in Taiwan. This research uses data collected for the years from 2001 to 2005 and applies the OLS (Ordinary Least Squares) statistical model to explore how the current allocation system influences the fiscal effort of local governments. The results show that there is a negative relationship between the use of centrally-allotted tax revenues, the fiscal ability of the local government, and the general subsidies provided by the central government in comparison with the fiscal efforts of local governments and a positive relationship between revenue derived from local governments in comparison with such efforts. Also, the use of the dummy variable of regions shows a significantly positive relationship for the northern, central, and southern regions when compared with the eastern region and the use of the dummy variable of time shows a significantly negative relationship for the years 2001, 2003, 2004, and 2005 when compared with the year 2002.

The thesis analyses the real estate tax in the municipalities of Řevnice, Lety, Dobřichovice, Čisovice and Všenory during the period 2009 -- 2011. It focuses on the legal powers by which the municipalities may affect the amount of property tax revenue and the extent of their application. Moreover, there is an analysis evaluating the possibility of gaining an additional income from the property tax, in order to offset the deficit caused by the financial or economic crisis. The thesis is divided into four chapters. In the first chapter, there are listed the characteristics of income municipalities, the second chapter is devoted to property tax with an emphasis on the legislative framework; in the third chapter, there is an analysis of property tax revenue in the above listed municipalities, and the final chapter presents and summarizes the analysis results.

Cette thèse s’intéresse aux effets macroéconomiques des envois de fonds des migrants dans les paysen développement. La première partie de la thèse analyse l’effet causal des envois de fonds surplusieurs indicateurs de bien-Être, tandis que la deuxième partie examine l’effet des envois de fondssur la politique publique des pays receveurs. Plusieurs résultats émergent. Premièrement, les envois defonds des migrants réduisent significativement la part des individus travaillant pour moins de 2 dollarset cet effet apparaît renforcé dans un contexte de faible développement financier, forte instabilitémacroéconomique et forte prévisibilité des envois de fonds (Chapitre 1.). Deuxièmement, les envoisde fonds réduisent l’instabilité de la consommation privée et cet effet est d’autant plus important quele niveau de développement financier est faible et que le niveau des envois de fonds est faible. Parailleurs, les envois de fonds absorbent différents types de chocs (Chapitre 2.). Troisièmement, lesenvois de fonds atténuent significativement les effets des catastrophes naturelles sur l’output agrégé,cependant cet effet stabilisateur diminue avec le niveau d’envois de fonds reçus (Chapitre 3.). Ladeuxième partie de la thèse analyse l’impact des envois de fonds des migrants sur la politiquepublique. Premièrement, il apparaît que la contracyclicité des envois fonds contribue à réduire le rôled’assurance joué par la consommation publique dans les pays ouverts sur l’extérieur (Chapitre 4.).Deuxièmement, les envois de fonds réduisent significativement la part des dépenses publiques socialesdans les pays caractérisés par une mal gouvernance (Chapitre 5.). Troisièmement, les envois de fondscontribuent à accroître à la fois le volume et la stabilité du taux de recettes fiscales dans les pays ayantadopté une taxe sur la valeur ajoutée (Chapitre 6.). / This thesis focused on the consequences of remittance inflows in developing countries. The first partexplored the causal impacts of remittances on some indicators of aggregate welfare while the secondpart examined the effects of remittances on public policy. Several results emerged. First, remittanceinflows help reduce the proportion of individuals selling low wages and this effect is stronger in acontext of low level of financial development, high macroeconomic instability and less unpredictableremittances (Chapter 1). Second, remittances have a robust stabilizing impact on the privateconsumption. However, this effect tends to decrease with the levels of remittance inflows and financialdevelopment. Moreover, remittance-Dependent economies seem to be strongly sheltered against thedamaging effects of various types of shocks affecting consumption (Chapter 2). In Chapter 3, theresults highlighted that remittance inflows dampen the positive effect of natural disasters on the outputgrowth volatility. However, this impact was strongly reduced as the level of remittances increased.The second part of the thesis revealed interesting results regarding the effects of remittance inflows onpublic policy. First, remittance inflows reduce the insurance role played by the governmentconsumption in more open economies and this effect is more likely to hold when remittances exhibit acountercyclical behavior (Chapter 4). In Chapter 5, the results showed that the fiscal retrenchmentinduced by remittance inflows, is particularly marked for the public education and health spending incountries characterized by various types of governance problems. Finally, the thesis showed that theeffects of remittances do not only concern the expenditure side but also the revenue side. Remittancesare more likely to increase the fiscal space in receiving economies that rely on the value added taxsystem. In these countries, remittance inflows help increase both the level and the stability of thegovernment tax revenue ratio (Chapter 6).

The main objective of the master's thesis is the development of measures to improve the taxation of small business in the Russian Federation. The first chapter deals with the theoretical aspects of the development of small business in the Russian Federation. The second chapter analyzes the specifics of taxation of small business in the Russian Federation. The third chapter presents a program of measures to improve the taxation of small business in the Russian Federation. The calculation of events and conclusions throughout the work as a whole. / Основной целью магистерской диссертации является разработка мероприятий по совершенствованию налогообложения малого бизнеса в Российской Федерации. В первой главе рассмотрены теоретические аспекты развития малого предпринимательства в Российской Федерации. Во второй главе проведен анализ специфики налогообложения малого бизнеса в Российской Федерации. В третьей главе представлена программа мероприятий по совершенствованию налогообложения малого бизнеса в Российской Федерации. Произведен расчет мероприятий и сделаны выводы по всей работе в целом.