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World tourism: The Asian expansion
Burdová, Markéta ; Vošta, Milan (advisor) ; Jeníček, Vladimír (referee)
This Master's thesis describes the development and current situation of tourism in each of the world's regions. It focuses mainly on the Asia-Pacific region as this region experiences an unprecedented growth both economic and also of international tourist arrivals. Each region is described according to the official division of world's regions by the United Nations World Tourism Organization UNWTO. The Asia-Pacific region is currently the second most visited region after Europe and it's share is constantly growing. This thesis mentions also the main factors that lead to this expansion. There is also a prediction of the development of the world tourism to the year 2030.
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Migration and Its Impact on the Balance of Payments in the Czech Republic
Burdová, Markéta ; Melcher, Ota (advisor) ; Čajka, Radek (referee)
The aim of this thesis is to analyze the impact of the migration process on the balance of payments in the Czech Republic, more accurately the impact of migration on the current account of the balance of payments in the Czech Republic. The first chapter contains general introduction to the migration process in the European context. At the same time it summarizes the main positive and negative effects of migration on the states economies. The second chapter compares the migration flows in the Czech Republic and it also describes the development of the immigration flow and the development of the emigration of the Czech citizens to foreign countries. The third chapter explains the term remittances and shows their importance in the world as remittances relate to the migration process and also influence the balance of payments of the states. The fourth chapter provides a necessary theoretical frame of the balance of payments. The main fifth chapter analyzes the impact of migration on the balance of payments in the Czech Republic.
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Personal income tax and its redistributive impacts - time analysis
Burdová, Markéta ; Klazar, Stanislav (advisor) ; Doležalová, Ivana (referee)
The thesis analyses a redistributive impacts of a personal income tax. Its aim is to find the main tax changes that influence the most an effective tax rate and a tax progressivity from 1993 to 2011. Since 1993 until present day has gone the personal income tax trough many changes, what has affected an income redistribution. The most important changes happened in 2005 and 2006 and also changes in 2008 when came into charge a super-gross wage and linear tax rate. The first part of the thesis describes particular structural element of the tax and tax changes in years 1993-2011. The second part treats the income redistribution, tax equity and describes the tools that measures the tax progressivity. The last part contains an analysis of four model situations with effective tax rate and tax progressivity index.
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Local charges in selected towns in Czech Republic
Burdová, Markéta ; Sedmihradská, Lucie (advisor)
This work deals with local charges in ten towns of the Czech Republic. These towns are as follows: Žďár nad Sázavou, Znojmo, Karlovy Vary, Příbram, České Budějovice, Benešov, Olomouc, Svitavy, Tábor a Šumperk. Analysis of rates and profits in individual charges and comparison within towns is also dealt with. In this comparison are used data from 2007. The work concludes with comparison of structure of profits from local charges in the whole Czech Republic. The significance of incomes from local charges in these ten towns is also analysed. The result of this search is that the share of local charges in the total incomes in individual towns is only on a low level.
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