|
|
Cashless society
Mucha, Petr ; Schlossberger, Otakar (advisor) ; Mazáček, David (referee)
This thesis is aimed at cashless payments which have recently gained worldwide significance. Cash is being gradually phased-out by card transactions and mobile payments via non-bank provider of payment services. A question arises of what would happen if cash would disappear in its entirety and we would find ourselves in a "cashless society". This topic which at first glance appears to be utopian is the subject of this thesis. The first part compares the market of cashless payments in the Czech Republic and in northern Europe (which is amongst the most developed), in particular with regard to the use of cards and mobile payments. The second part is concerned with the phenomenon of shadow economy and the influence of cashless payments on its volume. Concrete recommendations for the Czech economy are also the part of this chapter. The final part hits the essence of the issue and deals with concrete pros and cons of going cashless. The chapter is systematically divided into three parts - security, cost-benefit analysis and legal aspects.
|
|
|
Phenomena of corruption. Methods of measuring
Putryk, Maria ; Džbánková, Zuzana (advisor) ; Soukupová, Jana (referee)
This masters thesis deals with the phenomena of corruption and its methods of measuring. The objective of this thesis was to fully analyze the problem of corruption, its types, causes and consequences. This work describes organizations that measure corruption and the methods of its measuring. Most of the methods are based on the soft data gained in opinion polls. That is why the aim of this thesis was to link Corruption Perception Index with the truly measurable data as world tax index and size of shadow economy. The main finding of the work is negative correlation between world tax index and CPI and positive correlation between size of shadow economy and CPI.
|
|
|
Second housing and underground ekonomy in comunist Czechoslovakia
Lukešová, Valentina ; Szobi, Pavel (advisor) ; Chalupecký, Petr (referee)
The final thesis covers a situation of a second housing in Czech Republic. It analyzes an origin and a development of this phenomenon during 20th century. Thesis is focused on the second half of 20th century especially, emphasizes the variety of motivations for having the hobby of second housing and also discusses the issues with constructions or reconstructions of cottages and chalets. Particularly, insufficiencies of building materials and lack of craft services that are closely related to underground economy, which is also discussed here.
|
|
|
Rozuzlení vztahu korupce a šedé ekonomiky
Rais, Jonáš ; Rod, Aleš (advisor) ; Potužák, Pavel (referee)
This paper analyses the relationship between corruption and shadow economy. Synthesis of existing theoretical models and the empirical findings in this paper show that different types of corrupt behavior interact with shadow economy differently. Therefore, the relationship between contexts differs. Overall, it seems that the mechanisms leading to the complementary relationship are more prevalent. The results also imply that the quality of public goods available in the official economy influences where the different types of corrupt behavior manifest. When the quality of the public goods is high, corruption and shadow economy appear to be substitutes and when the quality is low, they are complements. However, the relationship is not robust and depends upon the measures used to assess the public goods quality. Furthermore, corruption and shadow economy seem to be complements in decentralized countries and countries with high taxes.
|
|
|
Law aspects and impacts of informal and shadow economy
Lehovcová, Zuzana ; Neděla, Radek (advisor) ; Kostohryz, Milan (referee)
The subject of this thesis is shadow economy. The first part is dedicated to key words, measurement methods of shadow economy and her positive and negative aspects. Next part talks about main reasons of origin and rise of shadow economy and describes her subsystems with focus on tax evasions and illegal work. It evaluates the level of legislation of shadow economy. It presents established and planned measure to decrease the range of shadow economy. In the last part it offers the analysis of results from questionnaire aimed to the public relation connected to the shadow economy.
|
|
|
Šedá ekonomika, komparace jejího rozsahu v tranzitivních ekonomikách ČSSR a Číny
Klimešová, Michaela ; Stieber, Michal (advisor)
Tato práce se na následujících stránkách bude zabývat fenoménem tématu šedé ekonomiky. Ačkoliv je toto téma v současné době velmi aktuální, není úplně běžně předmětem zkoumání, výzkumů a analýz. Stínová ekonomika zahrnuje mnoho aktivit, jejichž příčiny a důsledky je vždy velmi těžké jakkoli statisticky stanovit. Základním a prvotním krokem pro nás bude stanovit a pokusit se kvalifikovat šedou ekonomiku jako pojem. Jaké všechny aktivity lze do této sféry zahrnout, jejich povahu a vztah např. k nedostatkům oficiálního trhu jako takového. Může se zdát jednoduché uvést prostou definici prostého pojmu, ale z mnoha důvodů, z nichž některé jsem již zmínila, není skutečně nejjednodušší šedou ekonomiku kvalifikovat. Dalším stěžejním prvkem pro nás bude zjištění možností, které nám současné zkušenosti v této oblasti dovolují, ke stanovení základních vlastností šedé sféry. Především tedy definovat a rozlišit jednotlivé metody stanovení stínové ekonomiky, a s tím související metody ke stanovení jejího rozsahu.
|
|
|
Tax evasion and consumption tax
Moravcová, Jana ; Vítek, Leoš (advisor) ; Jareš, Martin (referee)
The Diploma Thesis deals with estimation of tax evation of value-added tax in the Czech Republic during 2006-2010. For the estimate we have used the concept of tax gap (in the case of VAT we speak about VAT gap), which is based on comparison of theoretical tax liability of the economy with the actual tax receipts. An international comparison of the Czech Republic VAT gap with available data of other countries has been made as well. The Thesis includes further description of tax evation types specific for VAT and other approaches to measurement of tax evation. Role of the shadow economy measurement used for tax evation estimates is accounted for.
|
|
|
Tax evasion measurement
Kotala, Jan ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This thesis deals with the measurement of tax evasion. The first part deals with the theory of tax evasion, its general, legislative and economic definition and its consequences. A special subsection is devoted to relation of the tax evasion and the shadow economy. The second part deals with the theory of tax evasion measurement and the last chapter focuses on shadow economy volume measurement and tax evasion measurement in the Czech Republic.
|
|
|
The analysis of the introduction of cash registers to the business environment and the state budget
Zubíčková, Aneta ; Mičúch, Marek (advisor) ; Hudík, Marek (referee)
The issue of cash registers has recently been updated in the Czech Republic. Their introduction assumes the elimination of the shadow economy through an increase in reported sales for business entites, who are forced to use it. Regression analysis has not demonstrated a direct effect of the cash registers on the level of reported revenues. Cash registers represent an additional burden on businesses and make conditions for doing a business more difficult. In the year of introduction of cash registers the number of business entities has decreased, while the number of civil servants has increased. The direct effect of cash registers on the development of tax revenue of the state budget could not be demonstrated due to lack of relevant data.
|
|
|
The Role of Shadow Economy in Contemporary Economic Policy
Kroutilíková, Renáta ; Petrášek, František (advisor) ; Burgerová, Jiřina (referee)
Stínová ekonomika se může považovat za fenomén, který je bezpochyby součástí každé ekonomiky. Není sice možné formulovat všeobecně akceptovatelnou definici stejně tak jako jednoznačně určit její rozsah v dané ekonomice. Hlavním důvodem je existence mnoha metod měření a nízké dostupnosti dat. Bezpochyby ale platí, že je to ta oblast ekonomiky, která reaguje na nedostatky a chyby v ekonomice oficiální, jenž vznikají nevhodnými státními zásahy v rámci hospodářských opatření. Konkrétně se jedná o nadměrnou daňovou zátěž, mnohé regulace podnikání a nízkou kvalitu služeb poskytovaných státem. O této oblasti můžeme tvrdit, že je ekonomikou racionální, i když se vládní instituce a tvůrci hospodářské politiky snaží o její kontrolu a snižování jejího růstu.
|
guest ::
