National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Comparison of the impact of excise taxes on consumption and the state budget of the Czech Republic on tobacco products and alcoholic beverages in the years 2000-2015
Kras, Jakub ; Loužek, Marek (advisor) ; Pekárek, Štěpán (referee)
This diploma thesis allows getting complex summary about important aspects of tax theory with special focus on excise taxes. The thesis is an analysis of excise tax on alcoholic beverages and tobacco products in the Czech Republic in the years 2000-2015. The analysis includes an assessment of the impact of rates increase of specific excise taxes on the state budget, the consumption of selected products and the number of detected tax evasions. The thesis demonstrated a positive correlation between the increase in excise taxes and revenues from alcoholic beverages and tobacco products. Increasing rates but also leads to a decrease in consumption of these products and has an impact on the number of detected cases of tax evasions in the area of excise taxes.
Human capital and willingness to invest in education
Kras, Jakub ; Bisová, Sára (advisor) ; Brožová, Dagmar (referee)
The theoretical part of the thesis describes the theory of human capital and education investments. The empirical analysis follows up the factors which influence the decision of the High school students in Teplice and Prague -- whether to study at university or not. The analysis is based on data, obtained by questionnaire survey, made in four types of high schools: the grammar school, the secondary technical school, the secondary health school and business academy. The main factors include the type of the secondary schools, the income of parents, study expenses, expected future salary and the income of parents, study expenses, expected future salary and the education of parents. The analysis has proven, that the students from Prague want to attend the university more than the students from Teplice. Significant factors for students from Teplice are the type of the high school, study expenses, the education of father while for the students from Prague are among the others important factors connected with the future salary and the education of mother.

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