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Changes in the tax quota in EU Member States
RYŠAVÁ, Petra
This master thesis is about tax quota and its change in the states of European Union. The practical part starts with display of the tax quota in the states of EU and its changes after 20 years, there is a comparison of the tax quota in 1995 and 2015. In these years, there is also performed the cluster analysis in the programme STATISTICA 12. The cluster analysis consists of four variables (partial tax quota): indirect taxes, personal income taxes, corporate income taxes, social contributions. The aim of this analysis is to find groups of states with a similar development of the tax quota. Then follows the convergence analysis, which says that tax systems of the states in EU are gradually approaching each other. The last topic in this thesis is a comparison of the average values EU of the development tax quota with development of the total tax revenues and the GDP. The very similar and unstable development of the two last mentioned indicators are ensuring a relatively stable value of the tax quota over time.
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Tax Revenues Fluctuation in the Context of Economic Recession and Growth
RYŠAVÁ, Petra
This bachelor thesis is about changing of tax revenues in the Czech Republic and the question is, if they are effected by economic cycle. The practical part of this thesis starts with displaying of the development of individual taxes. Then there is the tax mix in the major periods and the graph shows that the structure of the tax mix is not changing so much in these year. There was found that the tax revenues are not too effected by economic cycle in comparison with the year on year revenues of individual taxes with the year on year real gross domestic product. The size of the tax revenues could be affected by other factors, for example unemployment or inflation. Only the excise and energy tax have very similar process with the real GDP. The correlation analysis do not prove the dependence between the tax revenues and economic cycle. Only concerning indirect taxes there was found a very little connection with regard to the economic cycle. The conclusion is that the economic cycle affects in some way the size of the tax revenues, but it is not the most important factor.
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Economic effects of revitalization of Thomayerovy sady
Ryšavá, Petra ; Lindner, Milan (advisor) ; Vořechovský, Jan (referee)
The bachelor's thesis centers around economic and socioeconomic aspects of revitalizing urban green spaces. The theoretical section establishes the terminology related to urban green spaces, area revitalization and regeneration, building new relations, and involving local entities. It also assesses options for quantifying economic benefits of revitalization. The factual part applies theoretical findings to the revitalization of Thomayerovy sady urban park in Prague 8 - Libeň. By comparing it to other already completed revitalizations, the thesis quantifies possible economic benefits of this particular project. It concludes with exploring future consequences of not yet complete revitalization and recommends steps leading to improvements in functionality and public perception of the park.
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