Ekologická daň, reforma daní a jejich dopad na veřejné finance a střední podniky
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Pelešková, Věra
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This diploma thesis topic is analysis of contribution of green taxes and public research of this case. Thesis treats of problems of introduction green taxes into tax system of Czech Republic, phases of green tax reform, forecasting of fiscal and real contribution in 2008 and its report.
Next part of thesis refers about direct and indirect tax and their influence on public finance. It is focused on amount of earnings of legal person income tax during a period of years in which were a gradual decrease of tax rate. Next topic is value added tax as a indirect tax, which is a significant part of state budget and as a indirect tax is easily drawable.
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Import 29/09/2010
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public finance, state budget, green tax reform, value added tax, income tax, green tax