This work is aimed on analyses of revenues from value added tax. These revenues are very important in public finance. The main goal of this work is to define independent variables of revenues and to create models for prediction revenues. For achieving this goal, it is used theory of tax revenues and mathematical - statistical methods of regression analysis and method of comparison. At first set the variables that affect the amount of revenues, then create equation for estimating revenues and eventually these predictions are verified on real data. Independent variable affecting revenues are GDP, GDP growth and tax rate. The best model for prediction is model based on GDP growth and difference in tax rate. We use method of comparison for searching conclusions in differences between tax duty and tax revenues. Tax duty is always higher than tax revenues. The uncollected tax revenues were in the values 6 - 22 mld. CZK. The final section search changes in the structure of tax duty in the years 2005 - 2012.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:192647 |
| Date | January 2014 |
| Creators | Sádovský, Martin |
| Contributors | Láchová, Lenka, Matějka, Václav |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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