National Repository of Grey Literature 6 records found  Search took 0.00 seconds. 
Value Added Tax in the Czech Republic, EU comparison
Pelikánová, Radka ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
This diploma thesis focuses on value added tax which is an important part of the tax systems of many countries around the world. In the countries of European Union is this tax compulsory. The main target of this work is to describe the origin of value added tax, the principle of its functioning and its legislation not only in the Czech Republic but also in the European Union. Furthermore, this thesis focuses on the harmonization of value added tax in the European Union, its development and differences in the use of value added tax between the Member States. Finally, this work deals with tax fraud, which threaten the value added tax in particular so-called Carousel Fraud. It describes the factors that enable the creation of tax fraud and tries to answer the question whether the reverse charge mechanism could eliminate the tax fraud. It also makes efforts to find appropriate solutions to the problem of tax fraud.
Value Added Tax in the Czech Republic, EU comparison
Pelikánová, Radka ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
This diploma thesis focuses on value added tax which is an important part of the tax systems of many countries around the world. In the countries of European Union is this tax compulsory. The main target of this work is to describe the origin of value added tax, the principle of its functioning and its legislation not only in the Czech Republic but also in the European Union. Furthermore, this thesis focuses on the harmonization of value added tax in the European Union, its development and differences in the use of value added tax between the Member States. Finally, this work deals with tax fraud, which threaten the value added tax in particular so-called Carousel Fraud. It describes the factors that enable the creation of tax fraud and tries to answer the question whether the reverse charge mechanism could eliminate the tax fraud. It also makes efforts to find appropriate solutions to the problem of tax fraud.
Czech - Slovakia: development of each country after the split of Czechoslovakia
Pelikánová, Radka ; Löster, Tomáš (advisor) ; Bílková, Diana (referee)
International comparison is very popular area of statistics, which is used to examine differences in many fields of science. This thesis seeks to apply the concepts of International comparison to the Czech Republic and the Slovak Republic. Though it has been 20 years since Czech and Slovak Republic separated from each other yet, rivalry exists between the two countries. Particularly, the socio-economic factors contributing to this rivalry have been of interest to economists. To further explore this rivalry, this master thesis aims to describe the difference in evolution of demographic, economic and social indicators that characterize development of countries and standard of living of its population. This paper consists of four main chapters. The first chapter outlines the introduction to time series and describes methods used in the following chapters for analysis of indicators. The second chapter briefly defines monitored indicators in terms of their objectivity, methodology and comparability in both countries. The third chapter analyzes the evolution in time and directly compares the values of indicators. The fourth chapter analyzes the average and median wages in greater detail. These indicators were chosen for analysis as they largely affect the standards of living in both countries. From the perspective of comparison method it is not straightforward to determine that one country has better results in all indicators than the other. Yet, here are two main broad conclusions. First, the notional "scores" are similar for demographic indicators. Second, Czech Republic has better social and economic indicators results then Slovak Republic. The analysis of trend models of average and median wage found that the social gap is widening in both countries. However, after converting to the same exchange rate, it is clear that the wage level is better in Czech Republic then in Slovak Republic.
Composite indicators of quality of life
Pelikánová, Radka ; Hudrlíková, Lenka (advisor) ; Petkovová, Ludmila (referee)
Composite indicators have been extended and applied even more in recent years. But what are the reasons for their usage popularity? Can their results be trusted? Can they really measure the correct quality of life? What are the methods of measuring the quality of life? This thesis analyses these and other issues associated with composite indicators. The first part is focused on the theoretical description of indicators and their construction. The next part describes selected indicators, which quantify the discussed quality of life. The third and last part of the thesis focuses on the analysis of selected indicators and their possible correlation with the most popular and up to now the most widely used indicator of living standards, thus with GDP.

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