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The aim of my bachelor's thesis is to compare the taxation of profits of legal entities incorporated in tax havens and in the Czech Republic. In the theoretical part, I analyze the characteristics of tax havens and the reasons behind their utilization. The first part also contains the description of the tax-advantaged entities, including the methods used for the international tax planning and the techniques suitable for the transfer of profits. The second part describes the selected tax havens. The third practical part consists of hypothetical examples comparing the implied tax burden in the selected jurisdictions.

Concern of this diploma thesis is indirect taxation in the Slovak Republic. An aim of this work is to compare consumption taxes and their development in Slovakia and other EU countries and also to identify advantages and deficiencies of the Slovak tax system with focus on the indirect taxation. As even in the sophisticated tax systems of distinction we may find ways for possible reform, suggestions for such improvements in analyzed areas are also included in the diploma thesis.

The diploma thesis on topic The impact of the economic crisis on the difference between the effective and statutory tax rate in the Czech Republic deals with the issue above the nominal and effective tax rates on corporate income during the economic crisis, specifically between years 2006 and 2015. The thesis deals with the causes of these differences between rates during each year of the crisis, and there is also comparison among the Czech Republic and European Union countries. First the work mentioned problems related to the last economic crisis, not only globally but also in terms of the Czech Republic. The following is a basic characteristic of the tax on corporate income, the share of total taxes over the years and the most important changes in the Law on Income Tax in the Czech Republic in individual years. In conclusion there is displayed the development of implicit and statutory tax rates and an analysis of the differences between these two rates.

The bachelor thesis deals with the Czech and Canadian tax system. The object of this thesis is to analyze and describe these two different tax systems, outline their primary differences and present a few comparisons based on several factors, for example tax mix or tax burden of taxpayer. The thesis is divided into three chapters. The first chapter describes the tax system in the Czech Republic, whereas the focus of the second chapter revolves around the tax system in Canada. The third chapter includes a comparison of these two tax systems. This bachelor thesis should provide the reader with a good idea of what the tax systems both in the Czech Republic and Canada look like.

Value added tax (VAT) is an indirect tax. It is the most significant and also young consumption tax. Regarding the European Union (EU), VAT belongs to taxes with high degree of harmonization. This influence is noticeable in Czech legislation and that is why there have been a several changes after joining the EU. The aim of this thesis is to analyze the evolution of VAT in the Czech Republic (CZ) with scope to selected changes. First part will describe the basics of VAT, advantages and disadvantages and importance for the states of EU. Second part will be about construction of VAT in the Czech legislation. Third part will be aimed on detail analysis of changes accompanying the evolution of VAT in the CZ in periods 2004-2009, 2010-2015 and 2016-2017.

The aim of this diploma thesis is the analysis and comparison of labour taxation in the Czech Republic and Bulgaria. After the introduction, in which the goal and methods of solving are defined, there are two chapters that describe theoretically tax systems in both compared countries with focus on personal income tax and social security systems. The following chapter is devoted to indicators of effective taxation of labour, which are used for international comparisons. Another chapter will describe the comparison of the effective taxation of labour based on the achieved results. There is also an interval and global progressiveness that are used to measure the progressivity of the personal income tax in the Czech Republic and Bulgaria. In conclusion, there is a summary of the findings and aims of this thesis.

In my diploma thesis, I deal with an issue of effective corporate tax rates. The effective tax rate expresses the real tax burden of companies. The effective tax rate is different from the statutory tax rate due to the impact of tax legislation. The aim of my diploma thesis is to analyze the impact of changes in legislation on the level of effective tax rate for companies divided by size and for companies divided by industry. The first chapter describes the crisis in the world and its consequences on taxation in the Czech Republic. In the second chapter I analyze the impact of legislative changes on the level of effective tax rate during the monitored period, i.e. in the years 2006-2016. The third chapter deals with the classification of methods of calculating effective tax rates. In the last chapter, I analyze the impact of changes in legislation on the development of effective tax rates for companies divided by size and for companies divided by industry.

This bachelor thesis deals with Czech and Sweden tax systems. The aim of the thesis is to compare and analyze these different tax systems, to identify and compare tax burden on excise duty and to compare taxpayers views on tax rates and the complexity of the tax system. The thesis is divided into three chapters. The first chapter deals with the tax system in the Czech Republic. The second chapter deals with the Swedish tax system. And the last third chapter compares these tax systems. The comparison is mainly from the point of view of the taxpayer's tax burden on excise duties and the views of taxpayers on tax system.

The purpose of this master thesis is comparison of the tax burden of Czech a Swedish employees. The first part describes tax systems of both analyzed states focusing on the taxation of income from employment according to the 2016 legislation in order to successfully perform the calculations in the following sections. The second, practical part is dedicated to the comparison of selected indicators. It consists of two parts. The first is focused on the calculation of average effective tax rate for various income groups and various types of taxpayers. The next part compares values of redistribution indicators, which are interval and global progressivity indicators (Lorenz curve, Gini coefficient). The final section is devoted to the comparison of conclusions of this thesis with conclusions of thesis with similar subject, that have been successfully defended.

This thesis focuses on the effective income tax rate of the company and its comparison with the statutory corporate tax rate. The theoretical part includes general definition of effective tax rate and describes its classification. Furthermore it describes Czech Republic's tax system with a detailed focus on corporate income tax and its calculation. The practical part analyses the effective income tax rate of the company chosen. The ex-post evaluation method has been used to calculate the company's effective income tax rate. This index has been compared with the statutory income tax rate via distortion ratio. The conclusion involves determination of the average effective income tax rate of the related industry and its comparison with the effective taxation indicator calculated.

Bachelor thesis deals with the impact of government policy towards working mothers in EU countries. The first part of this work concerns the description of family policy and the European Union's position on family policy. The next part is the theoretical part of the tax credits and their detailed enumeration in selected EU countries. The next part compares the various factors affecting families, which are used in the practical part. The practical part uses linear regression models and data retrieved dealing with dependence or independence of selected variables.

This thesis is focused on the analysis of state social support benefits in various districts of the Czech Republic during the period 2006-2014. During this time many legislative changes took place. The main objective of this work is to evaluate these changes in terms of their impact on costs of state social support benefits and find the impact of unemployment on the state social support benefits. The first part of the thesis focuses on the definition of theoretical terms while the second part is dedicated to data analysis.

The diploma thesis deals with the motivation factors of a rightful tax return. The aim of the thesis was to identify influence of attitude, subjective norms and behavioural control on a truthfulness of a taxpayer when filling in the tax return. The first part of the thesis is aimed on definition of a tax evasion. Furthermore, this part deals with the causes of tax evasions as well as with ethical point of view on tax evasions in general. The second part of the thesis deals with the indicators of extent and evolution of tax evasions in the Czech Republic and in the European Union. The indicators of tax evasions are the following: shadow economy, tax gap of VAT, tax quota, corruption index and frequency of tax control. The third part includes the results of the questionnaire survey that was realised among the Czech entrepreneurs. The results show the cases of tax evasions that the entrepreneurs may have consider as rightful. Thereafter, using the chi-squared test, the analysis examined whether the attitude of the entrepreneurs towards the tax evasions is influenced by the factors as company seat, annual turnover or number of employees. In several cases, the research confirmed an existence of dependence between attitude of entrepreneurs towards tax evasions and the factors stated above.

This bachelor thesis focuses on tax system in Ireland, particularly income tax and its comparison with other countries of the European Union. The first part generally describes personal tax and corporate tax in the Republic of Ireland. Follows the analysis of personal income tax and corporate income tax in the selected countries of the European Union, according to which they are then compared with the Irish. The last part by using analogy evaluates the similarities and differences.

The thesis analyzes and compares tax burden on employees in the Czech Republic and Belgium. The first part summarizes the tax systems of the two countries, and describes how to proceed in the calculation of their tax burden. The second part deals with the comparison of effective tax rates for different types of taxpayers. The third part discusses the tax progressivity in terms of local progressivity, which is measured by using provided intervals and determines for which income categories is the progressivity most important. Lorenz curve in the last part shows graphically global tax progressivity and redistribution of income in society. The Gini coefficient measures it. Final evaluation highlights the important ties between the two countries, compares with other countries of the European Union and its future development especially in the area of taxation of wages.

The Bachelor thesis is focused on comparison of taxation of different types of businesses in Czech Republic and Sweden. The target of this thesis is to identify and compare effective rate of taxation of personal and business taxation at different levels of income and subsequent analysis of the results, focusing on self-employed persons and limited companies.

Bachelor thesis deals with Czech and Dutch tax system. Its aim is to analyze and describe these two different tax systems and to find out tax burden of taxpayer. The tesis is devided into four chapters. The first one deals with tax theory. The second chapter describes the tax system in Czech republic. The third chapter describes the tax system in Netherlands and the final chapter includes comparison of both tax systems. The reader of the thesis will gain complete overview of tax systems in both countries.

The purpose of the master thesis is to compare the tax burden of employees in the Czech Republic and in the United States of America according to the legislation in 2016. The theoretical part is devoted to the description of tax systems, focusing on the taxation of income from employment. In the part United States I briefly mention the development of the tax system. The practical part consists of two chapters. The first one is focused on the calculation of the effective tax rate for taxpayers from selected types of households. The second one deals with global progressivity of the income tax. Equal income distribution in society is analyzed using the Lorenz curve and the Gini coefficient. The calculations indicate progressive tax effects both in the Czech Republic and in the United States with higher rate of tax progression and also higher inequality of income distribution in the United States. In the issue of effective rates of income tax is evident higher tax burden in the United States. Differences of total effective rates are decreasing between both countries.

My diploma thesis is focused on the issue of investment incentives in the Czech Republic. The first part includes a study of the literature, especially on the issues of foreign direct investments and related investment incentives. The next part is dedicated to influence of foreign direct investments on macroeconomic indicators and also to the evolution of investment incentives in the Czech Republic. The main part of the thesis studies the fiscal effectiveness of the investment incentives by the chosen multinational companies operating in the Czech Republic, especially from the income and expense side of the state budget. In particular, incomes and expenses by the chosen companies during a five year period after first drawing of investment incentives are compared.

This bachelor thesis deals with a comparison of tax systems of the Czech Republic and Germany. The main goal is to undertake a comparative analysis of the tax systems. Other objectives are to describe and compare the different systems based on a number of indicators. The first chapter deals with a theoretical concept of taxes. In the second chapter you can read about the tax system in the Czech Republic. In the third chapter there is a description of the tax system in Germany. The fourth chapter is about a comparison of the tax systems based on tax burden of a fictitious employee and macroeconomic indicators which are tax mix, tax burden and taxes by level of government.

The purpose of the thesis is to compare the taxation of the employee income in the Czech Republic and in Ireland with appropriate legislation of 2015. In theoretical part, I describe tax system of both states with an emphasis on taxation of income from employment. The theoretical part contains also a short summary of tax systems development. Practical part is divided into two different sections. First of them is focused on the calculation of effective tax rate for taxpayers in different types of households and the second one deals with the calculation of interval and global progressivity of tax in both countries, together with an analysis of income equality or inequality in society by using the Lorenz curve and the Gini coefficient. The calculations showed a progressive tax effects in both the Czech Republic and Ireland, with higher rate of tax progression and higher degree of income inequality in Ireland. From the perspective of effective income tax rates, higher tax burden is imposed in Ireland. The effective tax rate is on average 13.5 of percentage points higher than in the Czech Republic. This is also confirmed by the legal provision of the relevant tax legislation.

My Bachelor thesis analyzes the tax reform in the Czech Republic in 1993, 2004-2006 and 2008. The analysis is based on comparation of the selected targets, especially reducing the government deficit and stabilizing the tax-to-GDP, and the results of the tax reform. Then there is an assessment of how these reforms managed to meet the economic and social targets and whether these targets are sustainable.

This diploma thesis explains how the Swedish health care system is financed. First, the health care system in Sweden is introduced. Next part of the thesis analyses the health care foundation of Sweden. The important part of the thesis is the analysis of health care quality. This part includes the cost effectiveness analysis, which is compared with selected OECD countries. Finally few changes are recommended.

The aim of this work is to determine effectiveness of tax policy of the European Union -- if its manages national tax systems. First chapter deals with the essence of tax policy, its latest strategy and its aims and instruments. The following theoretical section discusses tax harmonization and policy of direct and indirect taxes and their legislation. The analytical part deals with the impact of tax policy on national tax systems. Using statistical data about the European Union we will be implemented method of analysis on two macroeconomic indicators -- tax quota and the implicit tax rate on labour but also on the development of value added tax rates.

This master´s thesis compares a taxation of employment in the Czech Republic and in Austria. The effective tax rate and the effective rate of the total burden employee analyzes the tax burden on emplyee for various types of taxpayers. The next chapter examines the interval progressivity of taxes in both states and it evaluates, for which taxpayers a degree of progressivity of the income tax is the most sensitive. Lorenz curve before and after taxation in the last chapter shows the distribution of income between employees and the impact of taxation in order to redistribute the income in society. Coefficients compiled from the Lorenz curve for the Czech Republic and Austria quantify the degree of income redistribution through a progressive income tax.

The main objective of this bachelor thesis is to create distinctive groups of member states of the European union in terms of their tax systems based on cluster analysis computed in the XLSTAT program on data from the annual report of the European Statistical Office (Eurostat). Partial aim´s task is to assign certain characteristics that best describe such defined groups of states. The theoretical part deals with the definition of the terms tax system, tax mix and tax quota, along with the factors that affect or distort these indicators. The practical part contains the general characteristics of the method of cluster analysis, with an emphasis on the k-means clustering method, which was applied in the analysis. The last chapter contains an author´s description of created clusters that are the outcome of our analysis in the XLSTAT program.

The subject of this diploma thesis is to analyze the system of taxation of alcoholic beverages in the Scandinavian countries. The main aim of this thesis is to compare the taxation of alcoholic beverages in the Nordic countries with taxation in the rest of the European Union. The first part is theoretical and focuses on defining the concepts of tax competition, tax harmonization and coordination. It also includes harmonization of excise duties on alcoholic beverages based on the Directives of the European Union. The second part relates to the consumption of alcoholic beverages and deals with the historical aspect, changes in consumption patterns and the level of consumption in the Nordic countries. The third part deals with the taxation of alcoholic beverages, its development and differences in the Nordic countries compared with other countries of the European Union. In the second and the third part is carried out data analysis through statistical hypothesis testing and calculation of the coefficient of variation. The fourth part contains the evaluation. The thesis is peformed using descriptive, research, analytical and comparative methods and methods of mathematical statistics. The main outcome of this thesis is the finding that in all kinds of examined alcohol except spirits there is a different (for still wine and intermediate products even very different) level of taxation in the Nordic countries and other countries of the European Union.

The aim of the thesis is to evaluate whether is there a convergence in the tax systems of the EU Member States or not. The first chapter describes a development in a process of tax coordination and harmonization of the EU Member States. The next chapter focuses on a description and comparison of the current state of the tax systems in the European Union. The third chapter deals with the statistical evaluation of the development of individual variables - overall tax quota, tax quota of individual taxes, implicit tax rates, statutory tax rates, for individual taxes and a group of taxes between 1995 and 2011 period. The fourth chapter summarizes the results of the analysis.

In my diploma thesis I deal with an effective tax rate on corporate income. The effective tax rate is an indicator that measures real tax burden, which is due to tax legislation different from tax burden corresponding with statutory tax rate. The aim of my thesis is to analyze the effective tax rate of corporations in Czech Republic and Germany in years 2005 and 2013. In first and second chapter I deal with tax systems in both countries. Following chapter is dedicated to determination methods of effective tax rates. In forth chapter are, based on data from Amadeus database, calculated the effective tax rates of corporations in Czech Republic and Germany. In fifth chapter I focus on causes of differences between effective and statutory tax rate and with reference to the lax I analyze the difference between effective tax rates in years 2005 and 2013.

The dissertation thesis describes the methods of calculation of the VAT gap. VAT gap is the difference between the theoretical VAT liability in the whole economy and the accrued VAT receipts. It is expressed in relative terms to the theoretical VAT liability and it approximates the amount of the VAT evasion. The VAT gap in the Czech Republic in the years 2002 to 2010 ranges in average from 16 to 17 %. It is steadily increasing from 11 % to 26 % during the last 5 years of the relevant period. Furthermore, the thesis also analyses the determinants of the VAT gap in the EU member states in the years 2000 to 2006. The share of VAT on total tax revenues and the Tax quota were identified as main tax factors that reduce the VAT gap. On the other hand, the complexity of the VAT system, expressed by the number of VAT rates, the difference between them and the number of preliminary questions to the European Court of Justice, increases the VAT gap. Further significant factor influencing the VAT gap in the negative direction is the Corruption perception Index.

The diploma thesis deals with analyzing of tax burden on consumption in European Union member states. The goal of hypothesis testing was to decide whether the tax burden on consumption in European countries is in convergence or not. The method used in the thesis is the test equivalence of two mean values (t-test). The work begins with the consumption taxes and their harmonization. Next two parts are focused on indicators of consumption tax revenues and implicit tax rates. Tax burden on cigarettes is analyzed in the last chapter. Statistical hypothesis are tested in practically oriented chapters. Differences in consumption taxation between groups of new and old member states in European Union are evaluated by the tests. Differences are tested also in each group between the years 1995 and 2011. Statistically significant difference wasn't found in most cases in the thesis. Tests approved that consumption taxation in the European Union is not in convergence.

This dissertation thesis focuses on complex analysis of the problem, which is the sovereign debt crisis in the Euro area. The aim of this paper is to provide a complex overview and analysis of the current sovereign debt crisis, from the theoretical definition of the term, through an analysis of the causes and consequences of this crisis to outline the economic policy response to it. The text is divided into two parts. The first part deals with theoretical problem solving. In the second part is analyzed and described course of sovereign debt crisis. This section also analyzes in detail causes and consequences of the sovereign debt crisis in certain countries. This section is completed by an analysis of economic policy response to the sovereign debt crisis and an expert estimate of the future development of public debt countries analyzed.

This diploma thesis deals with the tax reform 2008 in the Czech Republice and its results. The aim is to assess how satisfied fiscal and socio-economic objectives of tax reform in 2008 in the Czech republic. The first chapter focuses on tax reform and tax theory. The second chapter presents a tax reform proposal to set targets. The third chapter focuses on the evaluation of the objectives set.