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Fiscal effectiveness of Investment Incentives in Czech Republic
Pechová, Kateřina ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
My diploma thesis is focused on the issue of investment incentives in the Czech Republic. The first part includes a study of the literature, especially on the issues of foreign direct investments and related investment incentives. The next part is dedicated to influence of foreign direct investments on macroeconomic indicators and also to the evolution of investment incentives in the Czech Republic. The main part of the thesis studies the fiscal effectiveness of the investment incentives by the chosen multinational companies operating in the Czech Republic, especially from the income and expense side of the state budget. In particular, incomes and expenses by the chosen companies during a five year period after first drawing of investment incentives are compared.
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Effective tax rate of corporations in Czech Republic and Germany
Kopecká, Magda ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
In my diploma thesis I deal with an effective tax rate on corporate income. The effective tax rate is an indicator that measures real tax burden, which is due to tax legislation different from tax burden corresponding with statutory tax rate. The aim of my thesis is to analyze the effective tax rate of corporations in Czech Republic and Germany in years 2005 and 2013. In first and second chapter I deal with tax systems in both countries. Following chapter is dedicated to determination methods of effective tax rates. In forth chapter are, based on data from Amadeus database, calculated the effective tax rates of corporations in Czech Republic and Germany. In fifth chapter I focus on causes of differences between effective and statutory tax rate and with reference to the lax I analyze the difference between effective tax rates in years 2005 and 2013.
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Budgetary tax assignment
Střílková, Pavla ; Sedmihradská, Lucie (advisor) ; Morávková, Jana (referee)
Tax revenues of municipalities are about half of their total income and one of the major sources of municipal budgets. Significantly affect management of municipalities. This thesis aims to define the main assumptions and principles of tax assignment in the development of tax assignment in the Czech Republic since 1993, when it has been established a new tax system and the need to adjust the system of tax assignment. The work is focused on the novella of 2013, the reasons for its creation and its Impact assessment. The thesis includes analysis of the development of tax revenues, which indicates their importance, especially value added tax.
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Taxation of alcoholic beverages in the Nordic countries
Novotná, Romana ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
The subject of this diploma thesis is to analyze the system of taxation of alcoholic beverages in the Scandinavian countries. The main aim of this thesis is to compare the taxation of alcoholic beverages in the Nordic countries with taxation in the rest of the European Union. The first part is theoretical and focuses on defining the concepts of tax competition, tax harmonization and coordination. It also includes harmonization of excise duties on alcoholic beverages based on the Directives of the European Union. The second part relates to the consumption of alcoholic beverages and deals with the historical aspect, changes in consumption patterns and the level of consumption in the Nordic countries. The third part deals with the taxation of alcoholic beverages, its development and differences in the Nordic countries compared with other countries of the European Union. In the second and the third part is carried out data analysis through statistical hypothesis testing and calculation of the coefficient of variation. The fourth part contains the evaluation. The thesis is peformed using descriptive, research, analytical and comparative methods and methods of mathematical statistics. The main outcome of this thesis is the finding that in all kinds of examined alcohol except spirits there is a different (for still wine and intermediate products even very different) level of taxation in the Nordic countries and other countries of the European Union.
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Tax reform 2008 and its results
Šormová, Kateřina ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
This diploma thesis deals with the tax reform 2008 in the Czech Republice and its results. The aim is to assess how satisfied fiscal and socio-economic objectives of tax reform in 2008 in the Czech republic. The first chapter focuses on tax reform and tax theory. The second chapter presents a tax reform proposal to set targets. The third chapter focuses on the evaluation of the objectives set.
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Changes in tax mixes the EU 15 countries in the long term
Reslerová, Lenka ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
This thesis deals with the tax mix of the original 15 member states of the EU for the period 1995 to 2010. The main objective of this work is to analyze the changes in the tax mix of these countries for the period under review and describe possible causes. The first part deals with the basic concepts of the topic, the factors that may affect the tax mix options and individual taxes affect its structure.The second part contains a basic description of the countries under economic and tax systems, and is then followed by a description of tax mixes for different years and justification of the most significant changes in their structure. The practical part is focused on descriptive statistics and statistical testing of differences in the structure of tax mixes in the EU and other OECD countries by testing hypotheses.
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New Trends in Marketing
Morávková, Jana ; Průša, Přemysl (advisor) ; Odehnalová, Jitka (referee)
The assignment is mainly focused on the new trends in marketing with Internet assimilation. Beyond description of the main Internet function and use in Czech Republic, the assignment considers the latest marketing trends. More in detail the assignment is descripting the function of the group shopping. Both in USA (where the Group shopping came into being) and Czech Republic. A part of the assignment is also a research based on a questionaire, which is dealing with the Group shopping and it's future in Czech republic more into detail.
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Social security in the Czech Republic and Germany
Morávková, Jana ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
This work provides a description of social security in the Czech Republic and Germany. It describes system of social insurance in both countries, types of compulsory social insurance and systems which are not insurable. The work is divided into six parts. The first chapter contains introduction to terms. The second and the third part deal with social insurance in both countries. Characteristics of social insurance, benefits provided in the frame of social insurance etc. are described. The fourth and the fifth chapter describe system which is not based on compulsory insurance of these countries. The last chapter contains comparison of common signs and differencies of the social insurance system in both countries.
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Celebrity v reklamě
Morávková, Jana ; Koudelka, Jan (advisor) ; Průša, Přemysl (referee)
Práce je zaměřena především na nejnovější trendy v oblasti reklam, jejichž hlavními aktéry jsou celebrity. Sleduje jednak společnosti, které celebrity užívají ke své propagaci nejčastěji, a jednak také nejobsazovanější celebrity. Mezi zkoumané skupiny patří především sportovci, modelky a hudební hvězdy. Součástí práce je rovněž výzkum, který se snaží objasnit, zda má obsazování celebrit do reklam smysl či nikoli.
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