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Daňové úniky u daně z přidané hodnoty - prodej pohonných hmot
Vrbasová, Radka
This work deals with fuels value added tax evasions. Goal of this bachelor thesis is to evaluate the effectiveness of legal measures in tax administration based on analysis of model examples of fuel sales Value added tax evasions and in case of finding imperfections create own solution leading to encashment increase and tax evasions elimination.
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Carbon tax (tax on CO2 emissions) in EU Member States: Study 2.095
Palán, Josef
Studie se zabývá uhlíkovou daní (daní z emisí CO2), patřící mezi nepřímé daně, kterou se zdaňují emise CO2, vytvářené spalováním fosilních paliv (uhlí, minerálních olejů, plynu). Uhlíková daň se uvaluje na fosilní paliva a její výše je obvykle odvislá od množství CO2, které vzniká při spalování pohonných hmot nebo při výrobě tepla určeného k vytápění nebo k průmyslovému užití a v některých státech je sazba daně částečně odvislá i od energetického obsahu.
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Fuel prices and their effect on economic activities of a selected company
Novotný, Tomáš ; Müller, Štěpán (advisor) ; Taušer, Josef (referee)
The bachelor thesis deals with the issue of fuel prices and their effect on economic activities of a transport company. The thesis is divided into three chapters. Because the most of present fuels are made from oil, the first chapter is devoted to basic information on oil. The chapter also describes what main components of fuel prices are. The second chapter clarifies the impact of fuel prices changes on economic activities of the public transport company. The third chapter focuses on ways how the company can optimise its economic activities in order to reduce or eliminate impacts of fuel prices changes.
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Prices of fuel and their regional deviations
Tampier, Filip ; Zeman, Jiří (advisor) ; Filipová, Alena (referee)
This bachelor thesis describes the fuel market in the Czech Republic and factors influencing the end price of fuel, sold on the market. In the research part, it examines the magnitude of long-term price deviations of fuel in different regions of Czech Republic and strives to discover their causes. The data needed to analyze these price deviations and their causes all comes from public online sources of both public and private institutions. Regression analysis on 5 % significance level is used for modeling. The analysis consists of two models, where the first one analyses statistical significance of regional price deviations using backward elimination method and the second one analyses the influence of chosen regional indicators on these price deviations. The results have shown, that in the long term, the price of gasoline and diesel differs from normal in seven and ten regions respectively. It was further proven with 95 % certainty, that 85 % of regional gasoline price deviations can be explained by seven regional indicators. However the model hasn't found any dependence between regional indicators and diesel price deviations.
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Biofuels used in diesel engines
Voborníková, Tereza ; Písař, Pavel (advisor) ; Petrášek, František (referee)
Impaired environment, political instability in the countries which are the main oil producers, development of the local economies and utilization of the agricultural surplus -- these theses are the main reasons for using biofuels as the alternative. Ambiguous results in these areas and publicity of inaccurate information in media give a chance to various groups to try to enforce their own interests in that area. In this paper I discuss the recent situation of "MEŘO", the dominant bio-component adding to the oil, in the Czech Republic. I study the fuel market relations, production capacities, base of raw materials as well as the impacts of new factory in actual area. I try to find the answers to the most controversial questions. I come to the result that present first generation biofuels are the partial solution of the energetic situation, which could be good for economy and does not threaten consumers. However ecologists and economists criticize. My conclusion is that the investments on second generation biofuels and other alternative fuels development should not discontinue.
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The biofuels directive and its impact on the economics
Rollerová, Alena ; Zajíček, Miroslav (advisor) ; Mach, Petr (referee)
Liquid biofuels are supposed to be an alternative way to provide energy necessary for transportation which is in modern economies dominated by oil and oil products so far. Recent policies of the EU are to support the usage of this alternative. These policies were being justified by several arguments -- decreasing of oil-import dependence, support for agriculture, decrease of CO2 emissions etc. In this paper I discuss the validity of these supportive arguments and real and mostly unintended effects of aforementioned pro-biofuel-usage policies. I conclude that none of the arguments used to support the case of pro-biofuel-usage policies is based on sound economic reasoning and none is supported by available data or can be proved on the level of scientific standard. Moreover, unintended effects are mostly harmful for economies within and outside of the EU. Hopefully, there are signs of reconsidering of aforementioned policies.
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