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Automotive and its influence on the economy of the Czech Republic during 1996 - 2015
Kolařík, Matěj ; Zeman, Martin (advisor) ; Řežábek, Pavel (referee)
The bachelor thesis deals with position of automotive at the czech market in the period of 1996 - 2015 and thus with implications of cricis for such a traditional and essential sector of economy. The existing economic approaches related to this industry are introduced in the theoretical part, whereas its influence on the economy by macroeconomic indicators is examined in the practical part. A situation and a development of the automotive are so analysed on the basis of the GDP, export, wages amount, rate of unemployment, investments and as well compared with final automobile producers and a supply chain. Moreover, obtained conclusions lead to the description of both strengths and weaknesses, and opportunities and threats discussing a future potential progress. These results account for a source of suggestions and recommendations, which should point at an automotive sustainable development and an elimination of an impact of economic recessions. The aim of the thesis is to compose and evaluate the automotive development and current position at the representative macroeconomic indicators.
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Analysis of the russian investment environment focused on foreign direct investment in the selected countries of BRICS
Tuktamyšev, Eduard ; Gullová, Soňa (advisor) ; Klosová, Anna (referee)
The aim of this Master thesis is to analyze investment environment of the Russian Federation by focusing on foreign direct investment in the selected countries of BRICS cluster. First chapter is dedicated to the theoretical definition of the investment climate, observation methods such as PESTEL and SWOT analysis, indexes of the multinational organisation (Global Competitivness Index, Ease of Doing Business a Index of Economic Freedom). This chapter also defines investment incentives and foreign direct investment together with typology of this two terms. Second chapter focuses on the Russian investment policy especially on legislative and administrative investment regulation. Last part of this chapter focuses on development of special economic zones, which parcipate in alocation of the foreign direct investment in Russia the most. At the end of this thesis there are strenghts and weaknesses of the russian investment environment together with opportunities and threats described.
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Tax Risks of Investment Incentives
Hájek, Jan ; Kába, Daniel (referee) ; Polák, Michal (advisor)
Bachelor thesis concerns of risks connected with the acceptation of the investment incentives. It describes each of all complications that could arise during exploitation of the investment incentives mainly in the form of tax reduction and recommends how to solve these situations.
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The Role and Benefits of Incentives in Attracting FDI in CR
Špačková, Romana ; MBA, Miroslav Chmelka, (referee) ; Režňáková, Mária (advisor)
This master´s thesis „The role and benefits of Incentives in attracting FDI in CR“ is focused on the sphere of investment incentives used as an instrument of Czech goverment policy by decision making of foreign investors to enter and start busines in the Czech Republic. This thesis gives a picture on the specific factors, which play the greatest influence on decision if foreign companies will finally invest in CR. There are four studies by evaluating company´s business plan to show influence of investment grants on start-up costs of investment comparison to obtained incentives funds and the impact on the employment in certain regions force on goverment employment policy.
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Proposal of Utilization of the Entrepreneurship Support Program in FEI Czech Republic
Konvalinová, Petra ; FCCA, Pavel Šustek, MA (referee) ; Režňáková, Mária (advisor)
This master´s thesis „Proposal of utilization of the entrepreneurship support program in FEI Czech republic“ is focused on investment incentives and grants and their application on a particular investment project of chosen company. The first part of the thesis summarizes the relevant theory and describes offered entrepreneurship support programs in the Czech Republic. The second part is aimed at introduction of FEI Czech republic Ltd. For this company is in the third part of the work, chosen the suitable entrepreneurship support program, made a business plan and filled in an application for support.
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Analysis of investments mediated by CzechInvest Agency in the years 1998-2015
Forman, David ; Vostrovská, Zdenka (advisor) ; Vebrová, Ludmila (referee)
The thesis focuses on investments mediated by CzechInvest Agency in the years 1998-2015. By analysis of FDI inflows the work indicates that during the observed period there is no positive development of quantity and volume of FDI as well as change for the high tech investments. In the second part of the thesis by analysing investment incentives data, we can reject the defined hypothesis claiming the positive development of investment incentives during the period. The work does not find the positive impact of investments with public aid on unemployment rate, GDP per capita or gross average monthly wage in regions with the highest unemployment rate. The results mentioned are based on more than just analysis of the observed data, the work also focuses on impact on indirect indicators such as number of newly created jobs, origin of investors, sectors of localization or number of employed people in the regions in the second part of the analytical section of the thesis.
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Fiscal effectiveness of Investment Incentives in Czech Republic
Pechová, Kateřina ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
My diploma thesis is focused on the issue of investment incentives in the Czech Republic. The first part includes a study of the literature, especially on the issues of foreign direct investments and related investment incentives. The next part is dedicated to influence of foreign direct investments on macroeconomic indicators and also to the evolution of investment incentives in the Czech Republic. The main part of the thesis studies the fiscal effectiveness of the investment incentives by the chosen multinational companies operating in the Czech Republic, especially from the income and expense side of the state budget. In particular, incomes and expenses by the chosen companies during a five year period after first drawing of investment incentives are compared.
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Tax aspects of investment incentives
Králová, Simona ; Frýzek, Libor (advisor) ; Pšurná, Pavla (referee)
The subject of this work is the system of investment incentives in the Czech Republic and it focuses on income tax allowances. Based on an analysis of the investment incentives law, income tax law, practical experience of the taxpayers and tax specialists, treatment of the matter by the Ministry of Finance of the Czech Republic or the Ministry of Industry and Trade of the Czech Republic and case law, the aim of this work is to identify problematic areas of the individual regulations and thus provide guidance to the taxpayers on reducing the risk of loss of an investment incentive in the form of income tax allowance. This work is divided into two parts. The first part characterises investment incentives and their development. It discusses the investment incentives law and focuses on investment incentives in the form of income tax allowances. The second part of this work incorporates a practical application of the regulations and case law. In conclusion, the problematic areas of the individual regulations are pointed out and explained.
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Investment incentive for Hyundai Motor Manufacturing Czech s.r.o., with focus on unemployment
Strýček, Jakub ; Vostrovská, Zdenka (advisor) ; Ševčík, Miroslav (referee)
The bachelor thesis deals with fiscal efficiency of granted investment incentive, its impact on the labor market in terms of change in regional unemployment and its qualitative structure. The resulting inefficiency is a comparison of the values arised from the model which uses Ministry of Industry and Trade and the model that was created for the sole purpose of this work. This bachelor thesis meets its objectives by calculating the added value to the state budget by those who were employed by the incentive, in comparsion with the actual fiscal spending. We infer the efficiency by creating abstract situation, where incentive was not granted.
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Analysis of the impact of investment incentive at labour market at example of company XYZ, s.r.o.
Vokálová, Michaela ; Vostrovská, Zdenka (advisor) ; Pícl, Michal (referee)
The aim of the diploma thesis is to verify whether investment incentives are causing expected effect at job market of Czech Republic. The analysis is performed on the basis of data from the agency CzechInvest, the Czech Statistical Office, General Finance Directorate and Public register and Collection of documents. The analysis of approved investment projects showed that 99 % of companies were interested in the tax credit, 36 % of companies were interested in donation for training and retraining, 33 % of companies were interested in for creation of new jobs and in other variants of incentives firms were interested less than in 5 %. From comparison of estimated cumulative amount of the tax credit from investment projects with real tax relief based from tax returns was calculated that for the period 1999 - 2012 has been utilized only 26 % of cumulative expected tax deductions. Difficulties associated with the using of the tax credit are examined in the analysis of financial statements, where was analyzed company XYZ Ltd. and 11 other companies which were supported by investment incentives. The conclusion based at financial statement analysis explains that 45 % of analyzed companies had to face complications with using of investment incentives, which were mainly due to loss of income. Following the high interest of companies in a tax credit there is criticized the current definition of the law, where there is insufficient connection between amount of tax credit and creation of new jobs.
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