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Size of tax rates in relation to the tax revenue
Frey, Marek ; Vokoun, Marek (advisor) ; Vebrová, Ludmila (referee)
This thesis examines the question of adjusting the size of tax rates in relation to the tax revenue on a sample of EU countries and on the example of the Czech Republic. Research is hold thanks to the Eurostat statistics related to the reporting on the implicit tax rates of capital, labour and consumption allowing us for an international comparison for the period from 1995 to 2008. Thanks to the Components of total tax revenue growth analysis and Regression analysis of tax revenue we shed some light on investigation of current understanding and interpretation of the issues of taxation, tax competition within the EU and the avoidance of excise taxes, taxes on labour and capital. Our results suggest that there are Laffer curves with decreasing returns to scale in case of excise taxes, taxes on capital. In case of labour taxes there seems to be complicated relationship, however, in one of the models traditional-like curve were introduced. If we change the tax rates on capital we can most probably expect decreased tax return between two years but further investigation to this issue is needed.
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Relation between alcohol consumption and excise tax
Voráč, Michal ; Dlouhý, Martin (advisor) ; Princ, Peter (referee)
The aim of this study was to explore the relation between alcohol consumption and excise duties concerning alcohol. After a short presentation of alcohol itself we mentioned the possibilities of econometrics and in the following part we used econometric modelling for our estimates. We satisfactorily explained the consumption of wine and the change in consumption of spirits in reaction to change of excise duties concerning it. We made conclusion that at least the consumption of spirits can be affected by excise duties.
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Analysis of profitability of companies and their success in procurement market in chosen sector
Bohuslavová, Eliška ; Pavel, Jan (advisor) ; Holubářová, Jana (referee)
This bachelor thesis analyses the relationship between profitability of companies and success in public sector contracts. The first part od this work focuses on description of public procurement law from the establishment of the Czech republic to the present. The second chapter describes specifics of the procurement in IT services industry. The next part of this work introduces problems which are present in the legislation of public procurement and are connected to IT sector. The next section of work emphasises on characteristics of procurement market in IT industry. Empirical part of this work uses correlation analyses and regression analyses to examine factors that influence procurement. Key aim of the thesis is to test validity of positive relationship between profitability of companies and success in public sector contracts.
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Capturing the political cycle in public procurement of selected cities
Buriánek, Tomáš ; Pavel, Jan (advisor) ; Holubářová, Jana (referee)
This bachelor thesis deals with an analysis of influence of political cycle on public procurement assignment. In the first part, there are main political cycle theories and existing studies summarized and compared. Three hypotheses are created according to political cycle theories. The first hypothesis assumes that incumbent behaviour is opportunistic and the quantity and volume of public procurement rise before elections. The second hypothesis assumes a decrease of these variables after elections. The third hypothesis examines the structure of public procurement and expects a significant rise of the quantity and volume of construction procurement before elections. There are econometric models created in the second part of this thesis. They test the influence of elections on performance of selected variables. Examined variables are the volume and the quantity of public procurement. Data for testing are collected from 41 cities and years 2004 - 2012 and they are divided quarterly. The result of this research is an expression of the influence of elections on the public procurement and confirmation of tested hypotheses.
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Evaluation of the Impact of Wind Turbines on a Landscape
Urbášková, Martina ; Melichar, Jan (advisor) ; Kaprová, Kateřina (referee)
The goal of the work is to provide monetary valuation of changes in visual aspects of the landscape as a result of construction of an additional wind turbine in the village Maletín. For a suitable method for achieving the goal is being selected the contingent valuation method. A key element of this method is being considered the carefully compiled questionnaire, on which basis is made the quantification and evaluation of collected data. The representative sample consists of 112 households and the selected payment method is the increase of the monthly bill for electricity. The questionnaire reports that 54.3% of households consider the impact of wind turbines on the landscape Maletín to be positive. With the construction of additional wind turbine agree less than 74.3% of households and the most common reason is to obtain grants for the village and to produce cleaner energy from wind turbines. With the construction of new wind turbine while increasing monthly bill agrees 28.6% of all households living in the village Maletín. Estimation of changes in a welfare, thus improving the quality of the environment, is based on estimated central values, that has been calculated from selected characteristics and nonparametric estimation. The average household's willingness to pay for construction of wind turbine is estimated to be between 77 CZK - 200 CZK per month.
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