The main contribution of this thesis is an evaluation of the situation of particular local fees and property tax in municipal budgets of the Czech Republic. First, the thesis deals with evaluation of tax autonomy of Czech municipalities within international comparison and then it focuses on question how much municipalities use their tax competence. Therefore, municipalities are divided into size categories such as 0 -- 500, 501 -- 2 000, 2001 -- 5 000, 5001 -- 10 000, 10 001 -- 20 000 and 20 001 -- 50 000 inhabitants. One of the conclusion of my thesis is finding the high measure of aversion of particular municipalities with respect to the local taxation. Thus, municipalities are not willing to increase their responsibility for tax revenue not from the perspective of economic reason but primarily because of political reason. Elected representatives of municipalities have the feeling that the expansion of their tax competence is in conflict with the aim of their re-election. Therefore, these elected representatives insist on the central level responsibility for taxation and administrative security of tax administration. This attitude might be observed across all observed size categories of municipalities. The methodology for this thesis is going to be a questionnaire survey when for this purpose mayors of randomly selected municipalities have been joined, then the analysis of selected tax revenues and the following comparison of data among particular size categories of municipalities.

The dog tax has been part of the Czech tax system for many decades. Nevertheless there are almost no studies solving the issue about efficiency and effectiveness of the dog tax. The answer to this issue is very interesting and brings conclusions that shouldn't be ignored. The empirical research has come up with conclusions that could disprove or at least minimize the opinions approving the preservation of the dog tax. The costs of the dog tax selection are much higher than the selection's costs of other taxes in the Czech Republic. The revenues from the dog tax don't even add up to 1 % of the total revenues. Due to all these facts there turns up a question whether it is necessary to collect this tax or not.

The subject of the thesis is the fiscal and allocation function of selective excise taxes with focus on the Czech Republic. Due to the fact that the Czech Republic is among countries that apply "traditional excise duties" in their taxation mix, the subjects of which are assumed to have low elasticity of demand, the question is whether these taxes may perform the allocation function. Analysis of the fiscal function is based on the comparison of percentage of excise duties in overall tax revenues of public budgets, and on the development of this portion in time in the EU countries. Stability of revenues resulting from these taxes is verified by variability measures. On the grounds of the performed analysis it can be stated that excise duties in the Czech Republic represent stable revenue of the national budget. Allocation function of these taxes is analysed by graphic depiction and description of the trend of consumption of selected products and of the trend of prices in the period between 1995 and 2010. The trend of prices of selected products is estimated as the difference between interannual changes in the consumer price index for selected product groups and the overall consumer price index. This analysis did not prove unequivocally that the selective excise taxes imposed on the analysed commodities would be able to perform the allocation function.

Diploma work compares the legislation to tax administration. Law No. 337/1992 Coll., On the administration of taxes and fees applicable to the new Law No. 280/2009 Coll., Tax Code. Output of the work is to evaluate the benefits and shortcomings of the new amendments to the law.

A presente pesquisa teve como objetivo avaliar a política de desoneração da folha de pagamentos da indústria de transformação por meio de uma abordagem metodológica alternativa e complementar ao método de diferenças em diferenças, que é usualmente utilizado em tais casos. Este tema é relevante na medida em que a perda de dinamismo do setor industrial brasileiro tem feito ressurgir o debate a respeito da hipótese de desindustrialização. Ainda que a ocorrência ou não deste fenômeno não seja consensual, este cenário levou o governo a retomar o uso de políticas industriais desde 2004, sendo a desoneração da folha de pagamentos uma das medidas mais relevantes tomadas recentemente para promover a recuperação do setor industrial. A medida ambiciona reduzir os custos trabalhistas para impulsionar o emprego e a produção do setor, além de melhorar sua competitividade, e se destaca pela grande quantidade de recursos empregada: entre 2011 e 2013 a renúncia fiscal associada à pollítica foi de R$ 20 bilhões. Para avaliar esta medida, a presente pesquisa considerou a tributação sobre a mão de obra como uma fonte de imperfeição no mercado de trabalho, a qual é estimada por meio da metodologia proposta por Petrin e Sivadasan (2013). Ao considerar que a política reduz tais imperfeições, foi possível estimar seu efeito no nível de emprego da indústria por meio de extensões ao modelo proposto pelos autores. Foram utilizados microdados da Pesquisa Industrial Anual (PIA-Empresa) em nível de firma entre os anos de 1996 e 2011. A variação no emprego das indústrias beneficiadas pela medida foi de apenas 0,84%, considerando somente as indústrias inicialmente beneficiadas pela política. Os efeitos da política aumentaram com sua expansão, o que ocorreu não somente como consequência do aumento no número de indústrias beneficiadas, mas também porque a medida passou a contemplar indústrias cujas elasticidades do emprego em relação aos tributos são maiores, fazendo com que o aumento no nível de emprego passasse para 5,14%. Além disso, os resultados mostraram que a variação no nível de emprego é maior para o trabalho do tipo blue collar do que para o trabalho do tipo white collar. Isto está em acordo com a teoria econômica sobre o mercado de trabalho porque um tipo de trabalho com atribuições mais específicas e que envolve maior aquisição de conhecimentos, como é o trabalho white collar, deve ser mais afetado por outras variáveis que não os tributos. / The Brazilian government and policy makers have been concerned about the industrial performance lately, which made industrial policies recover its relevance in the political agenda since 2004. One of the most important of such policies was the payroll tax exemption to some industries, which was created to reduce labor costs, and to stimulate the Brazilian industry production, employment and competitiveness. The high coverage of this policy resulted in an important reduction in the Social Security contribution: the policy has already reduced the contribution in BRL20 billion from 2011 to 2013. Both the program expenses and the perceived need to increase Brazilian industrial competitiveness are reasons to carry out a formal empirical evaluation. However, there are many factors to control in order to identify the policy effects by the Randomized Control Trials, which makes this approach hardly suitable. The methodology to estimate market imperfections developed by Petrin e Sivadasan (2013) is helpful in this case. These estimates represent any phenomena that moves the market away from competitive equilibrium, such as mark ups, firing and hiring costs, capital adjustment costs, taxes and subsides. Therefore, the payroll tax exemption can be treated as a decrease in the gap for industrial sector labor market equilibrium, and this relationship between policy and market imperfections allows the policy effects identification. The variables used are from the Annual Industrial Research - Enterprise (\"PIA - Empresa\"), and were studied at the firm level for the period between 1996 and 2011. The results suggest that the policy increased the employment level in 0.84% considering only industries selected at the policy\'s first stage. The estimated effect on employment level increases to 5.14% considering also industries benefited by the policy after its expansions, which is related to higher elasticity of employment with respect to taxes for the industries included. Besides that, results show that most of the jobs created are blue collar jobs, which is in accordance with previous expectations since white collar jobs usually requires more skilled workers and, therefore, reacts more to other factors than taxes.

With the recent agreement on a framework in the Doha Round for the WTO, trade liberalization is taking another step forward. Unfortunately, export taxes get overlooked as only five countries have this protectionist/rent seeking policy: Argentina, Malaysia, Indonesia, Russia and Ukraine (USDA FAS, 2004). However, the impact of these policies can be felt all over the world. The focus of the case study is on the differential export taxes (DET) placed on soybeans by the Government of Argentina and analyzing the impact of government intervention on trade. Argentina is the third-largest producer of soybeans, and the worldâ s largest exporter of soybean oil and meal with domestic consumption totaling less than five percent of the meal and oil that is processed. In Argentina there is a constant export tax level of twenty percent that is applied to all commodities in agriculture but in the case of oilseeds, raw soybeans are taxed 3.5% more than all other grains and oilseed products. This differential tax favors the exports of valued-added products, i.e. soybean oil and meal. Previous attempts to eliminate the DET have failed. FEDIOL, the Federation that represents the vegetable oils and fats industry in the European Union, filed a complaint against Argentina in the late 1970s and again in the early 1980s, but failed because the DET was not listed as a subsidy under the GATT. / Master of Science

This study seeks to understand specific factors that are pertinent to individuals when making a use-tax compliance decision and to test a remedy to improve use-tax compliance. This study investigates use-tax compliance using a three-step approach. The first step involved building a survey to determine potential salient beliefs that are pertinent to individuals when facing a use-tax compliance decision. Results of the initial survey reveal that the effort of complying with the use tax, potential revenue to the state if the individual complies, fairness of the use tax, monetary concerns of the individual, perceived knowledge of the use tax, and social influences were the most mentioned factors contributing to individuals when making a use tax compliance decisions. The second step in this study develops a model, based on the Theory of Planned Behavior, incorporating these salient beliefs. Results indicate that most of the salient beliefs identified in the survey were correlated to an individual's attitude. Finally, the third step involved testing two remedies. The first remedy gave the individual the option to have the website automatically collect the use tax due. The second examined remedy provided information to the participant regarding the use tax. Results indicated that the effort remedy developed, having the website give the individual the choice whether the website will automatically collect the tax, does improve the likelihood the individual will comply with the use tax. In addition, results also show compliance improves if participants are given information regarding the use tax.

Taxation of the provision of contributions to share capital and outside share capital and taxation of these deposits - Abstract This diploma thesis describes the basic tax context in the case of deposits in the company and withdrawals from the company always in connection with equity. The diploma thesis focuses on domestic legal entities. It does not describe the connection with deposits in foreign companies. The diploma thesis is based on the domestic tax system. This system includes the following resources. Domestic regulations (laws that are affected by the so-called transcription of EU directives), international contracts (contracts of prevention of double taxation), domestic case law, and legitimate expectations outside the aforementioned sources. Legitimate expectations consist mainly of conveys from General Financial Directorate and minutes from the Coordinating Committees. The result of the performed analysis of documents is a summary of the basic tax context. The tax context includes the registration obligation (especially Value-added tax on the plant deposit), the notification obligation for payments abroad and the settlement of withheld tax. The key tax for non-monetary deposits is Value added tax. Non-monetary deposits by type are considered to be a service or goods according to ZDPH. The key...

This paper empirically estimates the effect of tax exemptions from the carbon tax and energy taxon emissions in Sweden. After the tax exemptions in 1992, carbon dioxide emissions from theSwedish industrial sector increased by, on average, over 34 percent, compared to a synthetic control unit constructed from a comparable group of OECD countries. The main finding is robust to various placebo tests, robustness tests and a dose-response test, suggesting that the tax exemptions are the driver of the result.

The masters's thesis focuses on decision making of companies with organizational structure of corporations operating in the Czech Republic and Slovakia from the tax point of view. It mainly focuses on direct taxes, specific tax burdens, social and health payments and profit sharing. It is also mentioned tax harmonization. It contains summa-ry tables. In conclusion, an evaluation is presented where it is effective to look for location from costs point of view and in terms of legislative developments.