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Effective and Nominal Corporate Tax Rates
Název práce v češtině: Efektivní a nominální firemní daňové sazby
Název v anglickém jazyce: Effective and Nominal Corporate Tax Rates
Klíčová slova: efektivní korporátní daňová sazba, nominální korporátní daňová sazba, mikro pohled, makro pohled
Klíčová slova anglicky: effective corporate tax rate, nominal corporate tax rate, micro approach, macro approach
Akademický rok vypsání: 2011/2012
Typ práce: bakalářská práce
Jazyk práce: angličtina
Ústav: Institut ekonomických studií (23-IES)
Vedoucí / školitel: doc. Petr Janský, M.Sc., Ph.D.
Řešitel: skrytý - zadáno vedoucím/školitelem
Datum přihlášení: 28.05.2012
Datum zadání: 28.05.2012
Datum a čas obhajoby: 19.06.2013 00:00
Místo konání obhajoby: IES
Datum odevzdání elektronické podoby:17.05.2013
Datum proběhlé obhajoby: 19.06.2013
Oponenti: Mgr. Aleš Čornanič
Seznam odborné literatury
1. Christina Elschner, Werner Vanborren. 2009. http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_14_en.pdf. Corporate effective tax rates in an enlarged European Union. [Online] 2009.
2. Desai, Mihir A., Foley, C. Fritz a Jr., James R. Hines. 2005. http://www.people.hbs.edu/ffoley/havens.pdf. The Demand for Tax Haven Operations. [Online] 2005.
3. http://businessroundtable.org/uploads/studies-reports/downloads/Effective_Tax_Rate_Study.pdf. Global effective tax rates. [Online]
4. http://ec.europa.eu/taxation_customs/resources/documents/recent_dev.pdf. Taxation in Europe - recent development. [Online]
5. http://ec.europa.eu/taxation_customs/tedb/taxSearch.html. Database of taxes in European Union. [Online]
6. Joel Slemrod, John D. Wilson. 2006. Tax competition with parasitic tax havens. [Online] 2006.
7. Jr., James R. Hines. 2010. Treasury islands. http://www.aeaweb.org/articles.php?doi=10.1257/jep.24.4.103. [Online] 2010.
8. Review, Mirlees. http://www.ifs.org.uk/mirrleesreview/design/ch18.pdf. Tax design - corporate taxes . [Online]
9. Ronen, Palan. 2002. http://www.unil.ch/webdav/site/iepi/shared/crii/Palan.pdf. Tax Havens and the Commercialization of State Sovereignty. [Online] 2002.
10. 2009. The International Tax Handbook. Tottel Publishing Ltd, 2009. 978 1 84766 294 1.
11. Velo, Lucio. 2006. Daňové ráje světa. REBO Production, 2006. 80-85815-93-1.

Předběžná náplň práce v anglickém jazyce
Topic characteristics:
In my thesis I want to focus on low tax countries in European Union, such as Cyprus, Gibraltar, Malta, Luxembourg, Netherlands and United Kingdom and how their presence influences the tax competition among countries. Briefly I would like to perform the purpose of establishing tax havens and recent development with reference to an article Tax Havens and Commercialization of State Sovereignty (Ronen, 2002). I´m going to describe, what kinds of tax optimizations do exist moreover which are suitable for tax payers. I will cover corporate taxes, withholding taxes and I will attempt to analyze them from a legal point of view. Subsequently I will deal with differences between statutory and effective corporate taxes. According to the survey Corporate Effective Tax Rates in enlarged European Union (Vanborren, Elschner, 2009) for European Commission, the reduction in the corporate effective average tax rates (EATR) of investments are lower than for the corporate statutory tax rates and the figures suggest that simple corporate tax base broadening by means of less generous capital allowances is not a sufficient explanation for this phenomenon.
In the practical part of my thesis, I will compute taxes and costs for a fictive company, in case it opens up an offshore company in each country mentioned above. The main task will be to compare their advantages and disadvantages and effectiveness of such structures.

Tax havens belong to very popular topics. There are very often discussed in broadsheets or TV news, mostly connected to topics on the edge of the law such as tax evasion or tax fraud. People usually think about them as islands in Caribbean Sea but we have them also around us in EU.
Using such countries is not just a question of income tax, but also about structuring of holdings, security of investments and flow of cash from countries which are involved.

1. The jurisdiction in tax havens provides higher protection of investments than in original country.
2. Differences between nominal and effective tax rates are substantial.
3. The presence of the tax havens reduces the effective marginal tax rate for any given statutory tax rate.
4. Reducing income tax rates are often accompanied by reducing tax allowances or extensions to the corporate tax base.

I´m going to review conclusions about nominal and effective tax rates performed in analysis Corporate Effective Tax Rates in enlarged European Union (Vanborren, Elschner, 2009). Then I will attempt to prove negative impact of tax havens on effective marginal tax rate using working paper Tax Competition with Parasitic Tax Havens (Joel Slemrod, 2006).
I´m going to establish a fictive company with a fictive turnover, which operates in a few countries on European market. The company will have different options, how to build its structure. I´m going to use data about taxes from The International Tax Handbook (2009) to compute corporate taxes and corresponding costs for the individual structures.

1. Introduction
2. Theoretical background
2.1 History of offshore centers
2.2 Utilization of offshore companies
2.3 Change of offshore statues after joining to EU
2.4 Countries with low taxes
3. Effective average and marginal tax rates
3.1 Comparison to statutory tax rates
4. Computation of costs on offshore company
3.1 Legal aspects/ Legal costs (establishing etc.)
3.2 Economic aspects/ maintenance, due diligence, corporate governance
5. Discussion on results – Comparison
with taxes in Czech Republic and other type of structures
6. Conclusion
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