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Electronic Records of Sales and Their Implementation in the Czech Republic
Mach, Petr ; Chytilová, Julie (advisor) ; Baxa, Jaromír (referee)
The subject of this thesis is electronic records (EET) of sales and its implementation in the Czech Republic. Because one of the main goals is to improve tax collection the first part of the theoretical section of the thesis is devoted to a brief introduction to taxes and specifically the value-added tax. The second part of the theoretical section is describing the specifics of the Czech version of electronic records of sales. First, a few models of records of sales are described and which of them was chosen and why. Then this model is described in detail, including who has to abide by it, what sales they have to record and some of the technical aspects of the system. A part is also dedicated to the associated receipt lottery and the end of the theoretical section is devoted to similar systems of electronic evidence of sales and their impacts in other countries. The practical section of the thesis is devoted to answering the question if the introduction of electronic records of sales in the Czech Republic was justified, based on fulfillment of its initial goals. The main goals were to increase the tax revenue and lowering the size of the shadow economy. In order to verify the estimate of increase in VAT revenue due to introduction of EET, calculated by the Ministry of Finance, I calculate my own...
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Electronic Records of Sales and Their Implementation in the Czech Republic
Mach, Petr ; Chytilová, Julie (advisor) ; Moravcová, Michala (referee)
The subject of this thesis is electronic records of sales and its implementation in the Czech Republic. Because one of the main goals is to improve tax collection the first part of the theoretical section of the thesis is devoted to a brief introduction to taxes and specifically the value-added tax. The second part of the theoretical section is describing the specifics of the Czech version of electronic records of sales. First, a few models of records of sales are described and which of them was chosen and why. Then this model is described in detail, including who has to abide by it, what sales they have to record and some of the technical aspects of the system. A part is also dedicated to the associated receipt lottery. The practical section of the thesis is devoted to answering the question if the introduction of electronic records of sales in the Czech Republic was justified, based on fulfillment of its initial goals. The main goals were to increase the tax revenue and lowering the size of the shadow economy. Apart from these goals, the practical section is also evaluating the costs of the whole project and also some public concerns are addressed. The thesis ends with a brief look at the future of records of sales in the Czech Republic.
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Estimation of the Size of the Shadow Economy in Slovakia
Didič, Michal ; Komrska, Martin (advisor) ; Potužák, Pavel (referee)
This bachelor thesis aims to estimate the size of shadow economy in Slovakia. Methodology is based on works of Hassan and Schneider (2016) and Alexandru, Ion and Catalin (2010). Based on the quarterly data from 1Q/1999 to 4Q/2016, the thesis presents model, which quantifies the size of the shadow economy based on estimation of the amount of currency used in shadow economy. With use of the computed currency and the equation of exchange the size of shadow economy is calculated as percentage of GDP. Analysis shows, that shadow economy in Slovakia during 4Q/2016 reached the size of 9,64 % HDP.
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Influence of electronic payments on the size of shadow economy
Vaško, Jindřich ; Frömmel, Tomáš (advisor) ; Potužák, Pavel (referee)
The aim of this bachelor thesis is to analyze the influence of the chosen determinants on the size of the shadow economy in EU countries, particularly investigating the determinant of non-cash payments. According to cross-sectional data 6 econometric models were determined but because of quality requirements it was brought down to 3 econometric models. The determinants used in these models are: non-cash payments, tax and social burden, unemployment rate, and Index of Economic Freedom with its components. The results of these econometric models lead us to discovering that Index of Economic Freedom mainly its component of property rights has a significantly negative impact on the size of gray economy, there is also a negative impact of tax and social burden despite the previous assumption. The impact of non-cash payments is inconsistent.
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Service Management in a Company
HRUŠKOVÁ, Kristýna
Main goal of bachelor thesis was to evaluate management services in chosen company, in this case Hospoda na Louži s.r.o Main business aim of the company are in accommodation and boarding. Company was assessed from outside and inside environment. Based on analysis, suggestions were created, which they should lead further to future improvement of company situation. In practical part, analysis of the current company state were created. For example, financial analysis, STEP analysis or SWOT analysis. From analyses, author has suggested which way company should go to improve its situation. But only a few things, as the company is in very good shape and needs just some small adjustments.
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Economic Impacts of Migration on Host Countries
KUDLÁČKOVÁ, Kristýna
The bachelor thesis deals with economic impacts of migration on host countries. The topic is examined from both macroeconomic and microeconomic points of view. At the beginning of the paper migration is described as a constantly growing problem that has serious socio-economic and political aspects. It also characterizes migrants, their individual types as well as the reasons and motivation for leaving their home countries. This problem is closely related to the causes of migration. Subsequently, the thesis is concerned with the analysis of the public expenditure that must be provided by the host countries. It includes not only security expenses but also social expenses. Furthermore it is focused on the human capital theory - on the question whether the migrants bring positive values to the host countries. These are factors of opportunities on the job market and unemployment rates. Other important factors are also the education and professional qualifications of the migrants. Finally, the thesis describes the influence of possible grey economy linked to migration. The main focus of this part lies on the way migration could serve as a profit for illegal economic subjects.
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Three Essays on Labor Market Institutional Environment
Fialová, Kamila ; Schneider, Ondřej (advisor) ; Münich, Daniel (referee) ; Brada, Josef (referee) ; Dybczak, Kamil (referee) ; Janáček, Kamil (referee)
Charles University in Prague Faculty of Social Sciences Institute of Economic Studies Three Essays on Labor Market Institutional Environment Dissertation Thesis Kamila Fialová Prague 2012 Abstract This thesis consists of three papers about labor market institutional environment. The first paper "Labor Market Institutions and Their Effect on Labor Market Performance in the New EU Member Countries" estimates the effects of labor market institutions on various performance indicators (unemployment, long-term unemployment, employment, activity rate) in European countries. The results confirm that high taxes increase unemployment, whereas active labor market policies tend to reduce it. The paper also shows that stricter employment protection, higher taxes, and a larger economic burden represented by the minimum wage decrease employment and activity rates. The second paper "Labor Market Institutions and Their Impact on Shadow Economies in Europe" analyzes the role of labor market institutions in explaining developments of shadow economies in European countries using several alternative measures of the shadow sector. The results indicate that the one institution that unambiguously increases shadow production and employment is strict employment protection legislation. Other labor market institutions have less...
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The Shadow Economy Analysis in the Czech Republic
Filipec, Petr ; Janský, Petr (advisor) ; Buzková, Petra (referee)
Univerzita Karlova v Praze Fakulta sociálních věd Institut ekonomických studií Bibliografická evidence vysokoškolských prací Název práce Analýza šedé ekonomiky v České republice Podnázev práce Anglický překlad The shadow economy analysis in the Czech Republic Typ práce bakalářská práce Autor/ka: Petr Filipec Rok zpracování 2011 Vedoucí práce Petr Janský M.Sc. Počet stran 59 pdf, 49 dle číslování Ocenění-pochvala Specializace Abstrakt česky Tato bakalářská práce se skládá ze dvou hlavních částí. První se zabývá prezentací teoretických poznatků týkajících se jevu zvaný šedá ekonomika. Tato část popisuje definice, příčiny, důsledky a metody odhadování stínové ekonomiky. V druhé části prezentujeme výsledky odhadů velikosti šedé ekonomiky v České republice v letech 1990-2009 použitím Kaufmann - Kaliberda modelu a metody měření poptávky po oběživu. Také zde analyzujeme získaný vývoj velikosti šedé i celkové ekonomické činnosti. Podle výsledků získaných metodou měření poptávky po oběživu velikost neoficiální ekonomiky poklesla z 18.4% na 14.2 - 15.7% HDP v letech 1994-2009, ale ve stálých cenách její velikost stagnovala. Tedy vývoj celkové a oficiální ekonomické činnosti se výrazně neliší. Výsledky Kaufmann - Kaliberda metody se ukázaly jako nepravděpodobné, což je způsobeno sestavením tohoto modelu. Abstract in...
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Legalizace výnosu z trestné činnosti- mikroekonomická a makroekonomická perspektiva
Danková, Diana ; Šíma, Ondřej (advisor) ; Kováč, Michal (referee)
The primary objective of this diploma thesis is to comprehensively present the issue of money laundering not only on a macro level but also in terms of commercial bank and its microeconomic response to it. The main contribution of this diploma thesis is to identify the global indicators, which should be considered when drafting strategies in the fight against the legalization of proceeds from crimes. This diploma thesis addresses the changes caused by current globalization and highlights the dangerous effects it has on evolution of this consequent criminal activity together with evaluation of its potential in the future. Due to the tense situation in Europe caused by the series of terrorist attacks, part of the work is dedicated to the explanation of the relationship between terrorist financing and money laundering.
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Estimate VAT selection after the introduction of electronic evidence of sales in the Czech Republic from 2016
Píchal, Dominik ; Pikhart, Zdeněk (advisor) ; Zeman, Martin (referee)
The Bachelors Thesis focuses on the topic of the tax collection and other subjects that are related to the topic like underground economy, tax evasion and other instruments that lead to the efficiency improvement of the tax collection. Electronic evidence of taxes in Czech is the kind of the instrument that aims towards the increase of the tax collection and improvement of the control of the taxpayer. Comparation and analysis was used for its methodological basis. Analysis and comparison serves as the proof that the thesis, of the electronic evidence of taxes beeing an effective instrument, is correct. The merit of the thesis is an overall description of the chosen phenomena affecting the tax collection, description of the models of electronic evidence of taxes from abroad and most importantly description and analysis of the upcoming czech one.
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