National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Tax Harmonization in the European Union countries in the years 1990 - 2014
Havránková, Kamila ; Štěpánek, Pavel (advisor) ; Hájek, Jan (referee)
Tax policy and tax harmonization in the European Union countries are sensitive topics, both economically as well as politically. The main objective of this thesis is to analyze the process of tax harmonization in the European Union with focus on the period from 1990 to the present and on the basis of the analysis to draw conclusions about the overall success of the harmonization. The theoretical part is dealing with tax theory, concepts of tax competition, coordination and harmonization and their impact on the economy. It is also concerning with tax policy in the European Union, its fields, goals and the legal framework. Tax harmonization in the European Union countries is analyzed in the analytical part, which is divided into two parts; the first is dealing with the process of harmonization of indirect taxes and the other with direct taxes. Both analyzes are used to draw conclusions about the success of tax harmonization and also the impacts of harmonization on the tax system in the Czech Republic.
Labor market in terms of demographic variable age of employees with a focus on people aged 50+
Havránková, Kamila ; Vostrovská, Zdenka (advisor) ; Loužek, Marek (referee)
The main theme of this thesis is the aging of the population with which are linked impacts on the labor market. The main part is focused on the analysis of the labor market with respect to reproductive and demographic changes in the population, which will take place in accordance with the predictions. It also discusses the changes in the age structure of the population and the effects of growth of older people and decline of younger persons. The consequences of aging are important for the economy of the state, since there is a greater burden on public finances. The thesis is also captured response of national governments and their preparation for aging through the publishing of strategic documents. Their focus is primarily on the identification of the basic objectives and priorities in the field of aging, but also to support the employment of older persons, which are described in the conclusion of this thesis.

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