H20 - Taxation, Subsidies, and Revenue: GeneralReturn

The Financial Administration of the Czech Republic is introducing gradual electronic communication in accordance with the Regulation of the European Parliament and the Council of the EU No. 910/2014. With the introduction of modern information technologies, the Financial Administration of the Czech Republic has at its disposal an increasing number of communication channels. These can be used when obtaining information on the activities of the entities obliged to disclose such required information, or for the processing of the filings and requests thereof.  This paper deals with the issue of digitization of financial administration with a focus on electronic submissions. A research was conducted with 644 respondents in the form of a questionnaire survey. The aim of the research is to discover how taxpayers perceive and evaluate electronic filings for the Financial Administration. The survey data was evaluated using a non-parametric test in SPSS Statistics. It was found that the majority of respondents perceive electronic filings in a positive way.

The paper deals with the issue of the composition of the Slovak Republic's fleet with an emphasis on the evaluation of environmental aspects, which are either directly or indirectly applied in the construction of motor vehicle tax in this Member State of the European Union. The basic starting point is to evaluate the setting of the tax on motor vehicles from the point of view of supporting the renewal of the vehicle fleet, bearing in mind the limitations of this tax instrument as a result of the taxpayers' payroll. The paper deals with an extensive set of data on the Slovak Republic's fleet on the timeline from 1 January 2007 to 29 March 2018, which was obtained under Act No 221/2000 on free access to information from the Presidium of the Police Institute SK. The file contains 2,166,873 records of road motor vehicles registered in Slovakia during the given timeline. They were processed using the Python scripting language and the database was split into 108 batches of 20,000 records (rows). Subsequently, the individual batches were imported into the Microsoft SQL Server Express database system, which in turn allowed to enter individual commands to select the necessary data using SQL. The data were used to assess motor vehicle tax adjustment in the line of quantification of the most significant groups affecting the tax liability and with an emphasis on identifying the environmental element in the construction of this tax. Specific environmental elements are the increase or increase in the basic tax rate depending on the age of the vehicle, 50% preferential treatment for alternative vehicles or zero tax rate for vehicles whose sole propulsion is electricity.

This paper deals with dependence between the overall value of competitiveness from world ranks and tax variables with focus on the labor taxation. The analysis is carried out for the period between 2014 and 2016 as the regression analysis. Based on current literature, there is a relationship between competitiveness and taxation. Assumption is that a country has higher competitiveness with a lower tax rate. The results show, that there is a statistically significant relationship between competitiveness and tax variables. A relationship in line with expectation was found between competitiveness and effect of taxation on incentives to work. In another test, consumption tax was statistically significant. In case of tests with variables from the OECD (tax rates), there was found a statistically significant relationship with a personal income tax combined with social security payments, but the relationship was opposite to the expected one.

This paper examines the impact of fiscal policy on economic growth depending on the institutional conditions in the OECD countries over the time period 2000-2012. The analysis is based on the methods and tests of panel regression. From the analysis results it is evident that in the case of government spending there is (1) positive impact on economic growth in the countries with lower fiscal transparency; (2) negative impact in countries with higher fiscal transparency. In less developed countries there is higher proportion of pro-growth spending within total government spending. On the other hand in more developed countries the Wagner law becomes valid with the existence of welfare costs. In the case of taxation impact on economic growth it is visible that (3) the negative impact of taxation is more harmful for economic growth in the countries with worse institutional conditions. The explanation of this result can be linked to different fiscal transparency and different economic level.

The aim of this paper is to evaluate the effects of the fiscal decentralization in the conditions of the Czech Republic and to assess the significance of the tax on immovable property in the budgets of the municipal units. The tax on immovable property is the tax that plays from the point of the fiscal decentralization a significant role. In the Czech Republic the tax on immovable property is the income of the municipality under Act no. 243/2000 Coll., on the budgetary allocation of taxes from certain taxes to municipal authorities and to some state tax funds, so the municipality can, simultaneously due to § 12 of Act no. 338 / 1992 Coll., on the tax on immovable property, as amended, directly affect the amount of the resulting tax liability of the taxpayers flowing to its public budget. The application of this legal instrument in the Czech Republic is discussed in a separate section of the analysis of the significance of the tax on immovable property. The article also includes the budget allocation of this tax in the Member States of the European Union. Theoretical research of this paper is aimed to identify factors that support the existence of this tax in modern tax systems. The analysis of the significance of the tax on immovable property is performed on the data from 2012, available from the portal "Municipal budget". The results achieved during own calculations indicate the importance of the tax on immovable property in the budgets of municipalities.

The article aims to find out which countries were in the period from 1995/1996 to 2008/2009 competitive in personal income tax, corporate tax and VAT and whether the post-communist countries show a different level of competitiveness. Competitiveness is measured using the method of constant tax shares when countries incurring its share in total tax revenue across the region are classified as competitive. The difference in competitiveness indicators between the examined two groups of states is then determined using the analysis of variance (ANOVA). The results show that the influence of competitiveness implicated revenue growth of individual taxes and individual countries, both positive and negative. The Baltic States are the most tax-competitive and also other post communist states have good competitiveness. By contrast, Germany remains by this method the least tax competitive country in the EU. The analysis also showed that post-communist countries are in the long period in average more tax-competitive than the original members of the EU in personal income tax and VAT. But the test was statistically insignificant in the case of corporation tax.

In standard system of VAT taxpayers are obliged to pay output tax, according to the chargeable event regardless of whether the invoices have been paid or not. The principle of cash accounting scheme consists in suspending the obligation to declare and pay tax until the payment is received. This article presents results of research that has been conducted within the student's grant. The aim of the survey was to find out whether entrepreneurs are interested in establishing a cash accounting system. It was found that taxpayers are often forced to put long maturity in their invoices and also 77 per cent of respondents have receivable overdue. The introduction of a cash accounting scheme would be welcomed by 48 per cent of respondents.

This paper deals with the repayment of the excise duty on Green Diesel, which is one type of support for Czech farmers. The aim is to identify the current problems of farmers by using analysis of this support. On the basis of a model example, by comparing the farmer and the transporter, the point of view of equity of taxation is assessed. The tax burden on the transporter is greater than the tax burden on the farmer, which is against the rule of horizontal equity among tax payers. For this reason some associations propose that the government of the Czech Republic should either reduce the excise duty rate on Diesel or support other businesses too, e.g. Professional Diesel for transporters. This paper also focuses on the risk of tax evasion related to this measure. Theoretically, some ways by which tax evasion could be perpetrated are implied for farmers and predicted for transporters. In the course of the research some weaknesses which could be illegally exploited by fuel sellers for their own enrichment were identified. Another problem lies in claiming the repayment of the excise duty on Green Diesel because some wholesale fuel sellers assign different Combined Nomenclature codes to Diesel. It causes trouble to farmers when dealing with the tax authorities and it complicates smooth execution of checking. Provided Green Diesel is abolished, it is proposed to substitute it with a tax refund or an increase in the flat rate percentage of costs in the Income Tax Act.

Overall this article is focused on the tax system of the Czech Republic and its subsequent development to the present time. It is also targeted at the issues and results related to the research reports and in particular the evaluation and findings by examination the individual views of economic university students, also their extensive economic perceptions of the tax system and tax policy of this state. In essence, there were chosen some students of University Business in Ostrava and the School of Business Administration in Karviná (SU in Opava), who are citizens of the Czech Republic and have practical experience in the use of tax return. Published data and the individual results were obtained in the period of August 2011 to January 2012. The examined areas were divided into five groups, namely the extent of tax rates; clarity, application and quality of taxes; the range of the tax system; the impact of taxes on business in the Czech Republic and the purposefulness of taxes. The research results confirm prolonged problems of the Czech tax system and the overall dissatisfaction of tax payers, even though the government is willing with an effort to improve this overall state by tax reforms. This article is the output of research reports called Tax system from the examinations point of view, opinions from selected students of economics universities.

Introduction of a super-gross income represent an important change for the end of 2007 an employee's gross income was a tax base and at the same time the progress taxation was applied. Installation of a supergross income concept has caused an important increase of a tax base and a way of taxation was transformed into so called an equal taxation and the new equal tax at rate of 15 percent came into force as well.