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Svobodné slovo from 1945 to 1948: Central Daily Newspaper of the Czechoslovak National Socialist Party
Rottová, Tereza ; Köpplová, Barbara (advisor) ; Sekera, Martin (referee)
The diploma thesis Svobodné slovo 1945-1948: Central Organ of the Czechoslovak National Socialist Party deals with a development of the party newspaper Svobodné slovo in the aforementioned period. The author describes all the aspects of the edition of this newspaper as well as related circumstances on the basis of archive sources, press of that time and specialized literature. The thesis focuses on the restoration of Svobodné slovo after the end of the World War II, its subsequent evolution within newly established condition and provides coherent survey not only of the internal functioning of Prague editorial office of Svobodné slovo, but also of the general content orientation of the newspaper in the given period. With reference to the party character of Svobodné slovo, the author writes also on its interconnection and narrow relation with the Czechoslovak National Socialist Party. The thesis is completed with a historical context of Czechoslovakia of the second part of 1940's. In this connection, the emphasis is laid namely on parliamentary elections realized in May 1946 and the communist coup d'état occurred in February 1948. Both these events are presented especially from the point of view, which was published in Svobodné slovo including the consequences caused to this newspaper by them. For...
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Analysis of Value Added Tax Revenues in the Czech Republic: a Case Study
Rottová, Tereza ; Ježek, Tomáš (advisor) ; Řežábek, Pavel (referee)
The analysis of data from the Czech Republic between 1993 and 2013 assesses how VAT rate changes impact VAT revenues of respective national budgets. The core focus of the paper is the application of the Laffer curve on value added tax. Using a regression analysis we analyze how VAT revenue contributions to the budget are impacted by GDP. The results of our econometric model impaly that a 1% GDP increase leads to a 0.987% increase in VAT revenues to the budget. We find, by cleansing the VAT revenue data of inflationary and GDP effects, that the highest income generating VAT rates are 23% standard and 5% reduced. Both rates were, however, in effect as a result of VAT introductions in the Czech Republic, which might lead to a significant bias in our analysis. We present a chart of a time series of VAT revenues adjusted for inflationary and GDP effects which shows that VAT revenues decrease in the period from 1993 to 1998 after which they stabilize at around CZK 40bn until 2013. From that we infer that, over time, VAT payers have learned how to avoid the tax. We also present three hypotheses in our work; we find that an increase in the reduced VAT rate always brings additional revenues to the budget, that standard VAT rate changes impact revenues in the same direction in only 3 out of 5 cases, and that standard VAT rate changes are a leading variable for household consumption, the trend of which is always less volatile as the lagging variable. The above applies for the reduced VAT rate in just one of four cases.
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The Deadweight Loss of Christmas in the Czech Republic
Rottová, Tereza ; Janíčko, Martin (advisor) ; Svoboda, Miroslav (referee)
Gift-giving is a potential source of deadweight loss (DWL), which is by the standard microeconomic theory regarded as a loss of economic efficiency. The aim of this thesis is to determine how big was this DWL in the Czech Republic during Christmas of 2010. The DWL of gift-giving is based on the data collected from a questionnaire survey of 122 respondents who provided 366 observations. Respondents were asked to estimate the value of their gifts, based on their willingness to pay for them and their willingnes to sell them. The results indicate that there is deadweight loss of gift-givnig in the Czech Republic, ranging between 8,6 % and 10,9 % of market price.
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