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Cross-border aspects of corporate taxation
Laouici, Said ; Kotáb, Petr (advisor) ; Tuláček, Michal (referee)
- 1 - Cross-border aspects of corporate taxation Abstract This thesis addresses the key challenges, institutions, and current challenges in the cross- border taxation of concerns, which are better known as multinational companies. Multinational companies are business associations that must achieve the quality to be described as concerns, which are the focus of this thesis. The essential aspects in the cross-border taxation of a concern are the existence of double taxation or non-taxation, the transfer pricing and, finally, the new institutes that are aimed at reacting to the most recent and unsolved issues in this area. These are still numerous, but the efforts of countries and multinational organisations to tackle them are very strong. Specifically, this thesis deals with the essential instruments in the field of international taxation, such as double taxation treaties, transfer pricing, which can be described as traditional institutes, but also new institutes in the field of international taxation, which are BEPS action plans (Pillar I and Pillar II), MLI, EU directives, which compete with the basic and new instruments. The BEPS Action Plans and their impact are continuously reflected in each chapter of this thesis. The thesis also deals with tax competition, coordination, and harmonisation relationships...
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Government expenditure on education
ŠMEJKALOVÁ, Eliška
The bachelor thesis deals with government expenditure on education in the Czech Republic. Education is characterized as a publicly provided good. The thesis discusses the reasons why it is appropriate for the state to finance education from public budgets. It classifies education in the Czech Republic and describes the method of public financing of education. The data sources are mainly values from the OECD statistical database. An important part of this thesis is an analysis of the level and dynamics of government expenditure on education in international comparison. The comparison of government expenditure on education is made by several indicators, such as government expenditure on education expressed as a proportion of GDP, government expenditure on education per capita, government expenditure on education expressed as a proportion of total government expenditure and percentage comparison of public and private sector financing of educational institutions. The results of the analyses show that the Czech Republic's government expenditure on education is lower than the average of OECD countries. An important part of the thesis is the search for a link between government expenditure on education and the Better life index. This index allows for a comparison of well-being across countries based on eleven indicators that the OECD considers essential in terms of living conditions and quality of life. When we compared the Czech Republic's position in the Better Life Index values for the education indicator variable, we concluded that the Czech Republic was higher in the Better Life Index education scores than in the analyses of government spending on education. A correlation analysis was used to find the relationship between the level of government spending on education and some of the Better life index indicators, namely the indicators of years in education, quality of support network and life satisfaction.
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Comparison of road tax regulations in the Czech Republic and neighboring countries
PRÁŠKOVÁ, Vendula
The work focuses on comparing the adjustment of road and similar taxes in the Czech Republic and neighbouring states respectively. It describes the road tax treatment in the Czech Republic, the reasons for its introduction and the development of this tax since 1992, through relevant tax laws and regulations. Furthermore, adjustments to similar taxes on Germany, Poland, Austria and Slovakia are described in detail here. In the next part of the thesis, the criteria for cluster analysis are discussed, namely the share of road tax in the tax mix, the share of road tax in GDP and the tax burden of road tax per capita, for lower risk, all these data are taken from EUROSTAT and OECD In US dollars (USD), data on the number of motor vehicles in the region is added to expand the issue. A clustered analysis was carried out on the basis of the values of these indicators for 2012, 2021 and 2022. The result of this analysis is three dendrograms, each representing one of the years studied. Dendrograms provide a visual representation of the cluster structure and allow for the interpretation of relationships.
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Determination of Transfer Prices in OEZ Group
Toman, Petr ; Šťerba, Jan (referee) ; Kocmanová, Alena (advisor)
The theme of my thesis „Determination of Transfer Prices in OEZ group“ is determination the way of creation transfer prices for business iterrelations between affined companies. Work is focused on theoretic knowledge from areas of transfer prices whose pillar is „The Arm´s Length Principle“. With it relating tax correlation and required production of documentation for transparence for financing organs. Final recommendation are target to how (in the concrete and also generally) above all on problems resulting from current economic situation. Of binding force recommendation touche above all areas cover binding appreciation about correctness of creation transfer prices.
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Kompatibilita zlepšování ukazatelů wellbeingu
Dlabaja, Zdeněk
In this master's thesis, one of the most modern concepts for monitoring wellbeing in an economic context is introduced – the Better Life Index by the OECD. This composite index, comprising 11 topics, addresses both material aspects of quality of life and other non-material areas. The aim of this thesis was to determine whether such areas of quality of life examined by the OECD are mutually compatible. This issue is explored in the analytical part based on correlation within time series of indicators and among static indicators of the Better Life Index. The results of the analysis are subsequently discussed and contextualized with other sources and the opinions of other authors. In conclusion, the main findings, and implications of this work for the recipients of the Better Life Index are presented.
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Globální zdanění digitální ekonomiky
Bendová, Věra
The diploma thesis is devoted to the issue of taxation of the digital economy. Within this thesis are introduced related concepts such as digital economy, electronic commerce, new business models and the issue of double taxation. Subsequently, the proposals of the Organization for Economic Cooperation and Development and the EU are presented. The own elaboration part is devoted to the determination of potential tax revenues according to the OECD proposal and the evaluation of OECD and EU proposals for taxation of the digital economy.
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Well-being, methods of measuring well-being and their practical application
Kosková, Kateřina ; Kočí, Jana (advisor) ; Váchová, Alena (referee)
This thesis explores the topic of well-being in university students and related subjects, such as positive psychology, quality of life, and happiness. It introduces readers to the possible approaches of this concept and attempts to clearly define it's direction and purpose. One of the most well-known contemporary studies in this field is the Theory of Well-Being by American psychologist M. Seligman, through which the PERMA model was introduced. The aim of this bachelor's thesis is to measure well-being in a randomly selected group of university students using a questionnaire survey method. Translated PERMA™ model questionnaire enriched with 4 additional questions and a questionnaire from the Organization for Economic Cooperation and Development were used to obtain the data. The theoretical part also introduces research questions, which are subsequently answered in discussion based on the analysis and summary of individual data.
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Výdaje na výzkum a vývoj a ekonomický růst
Danyś, Ondřej
Danyś, O. Research and Development Expenditures and Economic Growth. Bachelor thesis. Brno: Mendel University in Brno, 2023. The bachelor's thesis examines the relationship between R&D spending and economic growth with a focus on government spending. The goal of the work is fulfilled thanks to panel regression analysis. The theoretical part shows the reasons why these expenses should lead to economic growth and contributes to the creation of the model in the empirical part. In the empirical part, a panel regression analysis is performed based on data from selected OECD countries. The period chosen for this analysis is between 2000-2020. The results of this regression indicated a positive effect of both total and government R&D expenditures on economic growth.
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International double taxation
Řezníčková, Markéta ; Kotáb, Petr (advisor) ; Sejkora, Tomáš (referee)
This diploma thesis deals with some questions of the international double taxation, particularly with the basic terminology and principles of the international taxation, bilateral double taxation treaties and new tools of legal regulation of the international double taxation such as BEPS, MLI, a package of European directions called Anti-BEPS and its implementation into the Czech law. The aim of this thesis is to identify, describe and analyse sectional questions in respect to long-term and current evolution. In the introduction I briefly introduce the topic. Afterwards the thesis is divided into four chapters that are linked to each other. The first chapter presents to the reader basic terminology and explains basic principles of this field independently and in relation to current legal regulation. Further I describe the types of double taxation and other institutes related to the international double taxation such as international double non-taxation. The second chapter deals with means of elimination of the international double taxation. Two basic methods are described and some of them are represented by basic examples. There are also described means of elimination of the international double taxation that can only be used in tax treaties (not in the national law). The last subchapter describes...
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