National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Czech Wealth Inequality
Popelková, Kristýna ; Janský, Petr (advisor) ; Mareš, Jan (referee)
This paper delivers a complex picture of Czech household wealth. The main emphasis is placed on the role of wealth inequality, which is studied with the use of available data. The results suggest that the inequality in the Czech Republic is quite tangible and rather above-average in European context. Currently, the disparities in wealth holdings are further deepening due to expansion of lower and upper classes on behalf of middle class and wealth concentration in the hands of high net worth individuals. Income inequality commonly studied in empirical literature is lower than wealth inequality, the main source of this difference is housing wealth, which constitutes a dominating asset class in household wealth portfolio. Composition of both assets and liabilities is quite stable over time, currency and deposits are the leading form of financial wealth holdings and mortgage loans are the primary instrument responsible for households' indebtedness. Saving by Czech households is decreasing which raises concerns about the future of welfare-state structures that are under pressure of ongoing demographic trends, such as population aging and stagnation. In particular, state-funded pension system, whose unsustainability was detected, is an emerging issue and requires attention of policy authorities. Powered by TCPDF...
Jurisprudence of abuse of law in area of taxes
Popelková, Kristýna ; Pelák, Jiří (advisor) ; Valášková, Mariana (referee)
Diploma thesis describes jurisprudence of tax law and abuse of tax law. The aim of this thesis is to specify the term abuse of law more clearly and assess the development of abuse of law in Czech jurisprudence in area of taxes up to year 2015.
Accounting and tax implications of doing business in the Netherlands
Popelková, Kristýna ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
The aim of this work is to describe the Dutch business environment and determine its basic characteristics to know them when you are starting a business. The introduction briefly describes the Netherlands in general followed the definition of legal forms of business. Next part is about accounting - accounting standards and statements, including theirs regulation and history. End of work deals with tax issues, which undoubtedly entrepreneurs are interested in when they are planning to move or establish their business here, so after reading the reader gets an overview of all the circumstances, which meet him during settig up his business and on that basis he should be able to decide whether the relocation of his business is good for him or not.

See also: similar author names
3 POPELKOVÁ, Kateřina
3 Popelková, Kateřina
1 Popelková, Klára
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