National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Public finance and innovations
Dobrovolný, David ; Vítek, Leoš (advisor) ; Zídková, Hana (referee)
This diploma thesis was aimed at analyzing the influence of tax incentives for the research and development on the tax duty of the taxpayers. Within the first section a term research and development was defined followed by the specification of possible forms of the tax incentives for the research and development. The calculation of the tax duty of the illustrative company which effected research and development activity (within two scenarios) was presented within the practial section. The illustrative company was constantly profitable in the first scenario and as such, it incurred higher savings from the application of the research and development tax deduction in comparison to the second scenario (where company incurred a tax loss in one taxable period). Based on the results, taxpayers who apply the research and development tax deduction may consider a tax optimisation in case they could possibly incur a tax loss.
The effect of the oil price shock in 1973 on the real GDP of the United states
Dobrovolný, David ; Stroukal, Dominik (advisor) ; Chytilová, Helena (referee)
The goal of this paper is to analyze the effect of the oil price shock in 1973 on the real GDP of the United states. Theoretical part includes existing results of other works that also analysed the relationship and shows detailed outlook at the oil shocks issue. I verify the issue using two methods: fixed effects model using ordinary least squares and instrumental variables. Based on the results of my analysis I deny hypothesis that oil price supply shock in 1973 had statistically significant effect on the real GDP of the United states. Thus, conclusion of this paper presumes that oil price shock in 1973 was not responsible for the crisis that emerged in the United states right after the oil embargo.

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