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Nelegálna práca v Českej republike a na Slovensku
Galková, Miroslava
In my thesis, I deal with the whole-society problem called illegal work which negatively affects the state and, in the end, the citizens themselves. The main purpose of the thesis is to identify factors, which can affect the extent of illegal work. Knowledge of these factors is necessary in order to fight against illegal work, even by weakening the impact of these factors themselves. Through the usage of comparative method, the extent of illegal work and its differences in the Czech Republic as compared to Slovakia are assessed. In my thesis, I found out that people were looking for undeclared work in traditional sectors of illegal work such as construction sector, accommodation and food services, and the manufacturing industry. Among the identified factors that have led these people to work illegally, we can include, for example, economic motivation, i.e. income increase, low minimum wage or poverty.
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Velikost stínové ekonomiky v České republice
Zavřel, Vít
The subject of this bachelor thesis is to approach the problems of the shadow economy and the methods of its estimation. The first part defines the definition of the shadow economy, its elements, the causes of the origin and the consequences of existence. I also chose three methods of estimation from different authors, described their calculation procedure and compared the results of their estimates. In the second part I made my own estimation of the shadow economy using the MIMIC method and the MIMIC method. Subsequently, I compared the results of these methods to each other and then compared the results of my own estimates with those of other authors.
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Opportunities and challenges of the Ghanaian economy with the commercial production of Oil
Nchor, Dennis
The study sought to answer three research questions regarding the impact of the new oil sector on the economy of Ghana. The areas covered by these questions include: oil price developments and their impact on economic activities in Ghana, the overall productive impact of the oil sector on economic multipliers and linkages of other sectors of the economy as well as the impact of the sector on traditional agriculture, manufacturing and underground economic activities in Ghana. For the first research question on the impact of shocks to crude oil prices on economic activities, the study employed a Vector Error Correction model for the analysis. The modelled variables were GDP and crude oil prices. GDP was used as the measure of economic activities. Both variables were transformed into logarithmic form. The results show that Ghana as an oil exporting country and a net oil importer is affected by fluctuations in oil prices. It suggests that a one standard error shock to crude oil prices has a transitory and negative effect on GDP in Ghana after one year.
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Comparison of Slovak and Croatian model electronic records of sales and their effects on selected economic indicators in 2013-2015
Hušková, Pavlína ; Vostrovská, Zdenka (advisor) ; Zeman, Martin (referee)
The aim of the thesis is to analyze and compare the implementation process and economic impact of electronic records of sales in the Slovakia and Croatia. The first three chapters define the basic concepts related to the topics of the thesis such as the taxation system, the shadow economy and the harmonization of tax systems across the European Union. The thesis focuses on the characteristics of the taxation system in the Slovakia and Croatia specifically for value added tax. The practical part deals with the analysis of the electronic records of sales in these countries. The benefits and impacts of the electronic records of sales compare to selected economic indicators and infer recommendations for the Czech Republic. The last part of the thesis outline for the readers the issue of state lottery associated with the receipt.
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Motivation Factors of a Rightful Tax Return
Urbánková, Kateřina ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
The diploma thesis deals with the motivation factors of a rightful tax return. The aim of the thesis was to identify influence of attitude, subjective norms and behavioural control on a truthfulness of a taxpayer when filling in the tax return. The first part of the thesis is aimed on definition of a tax evasion. Furthermore, this part deals with the causes of tax evasions as well as with ethical point of view on tax evasions in general. The second part of the thesis deals with the indicators of extent and evolution of tax evasions in the Czech Republic and in the European Union. The indicators of tax evasions are the following: shadow economy, tax gap of VAT, tax quota, corruption index and frequency of tax control. The third part includes the results of the questionnaire survey that was realised among the Czech entrepreneurs. The results show the cases of tax evasions that the entrepreneurs may have consider as rightful. Thereafter, using the chi-squared test, the analysis examined whether the attitude of the entrepreneurs towards the tax evasions is influenced by the factors as company seat, annual turnover or number of employees. In several cases, the research confirmed an existence of dependence between attitude of entrepreneurs towards tax evasions and the factors stated above.
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Drug use causing economical and other burdens to students at universities in the technical fields and the humanities in the Czech Republic in the year 2015
Pánek, Martin ; Barák, Vladimír (advisor) ; Krebs, Vojtěch (referee)
The topic of this bachelor thesis is the issue of drug use causing economical and other burdens to students at universities in the technical fields and the humanities in the Czech Republic in the year 2015. The first part focuses on the history of drugs, definitions and types of drugs and anti drug policies, which show how much money is spent on them by the state. It also explains the current situation in the Czech Republic, shadow economy and the social pathologies caused by drugs. The second part focuses on analysis of data acquired from the empirical research. The results of this research show that drug use is more prevalent in students of the technical fields compared to students of the humanities, as well as being more financially taxing for them. This is explained by the fact that men are more inclined to take drugs compared to women and the majority of students in the technical fields are men.
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Daňové úniky u daně z příjmů právnických osob
Kůta, Milan ; Vítek, Leoš (advisor) ; Moravcová, Jana (referee)
This diploma thesis deals with tax evasion of necessary consolidation of public finance in current period. The main goal of this thesis is analyze corporate tax evasion. This thesis is created by using literature, legislation and case law. For the estimate we have used the concept of tax gap, which is based on comparison of theoretical tax liability of the economy with the actual tax receipts.
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Law aspects and impacts of informal and shadow economy
Lehovcová, Zuzana ; Neděla, Radek (advisor) ; Kostohryz, Milan (referee)
The subject of this thesis is shadow economy. The first part is dedicated to key words, measurement methods of shadow economy and her positive and negative aspects. Next part talks about main reasons of origin and rise of shadow economy and describes her subsystems with focus on tax evasions and illegal work. It evaluates the level of legislation of shadow economy. It presents established and planned measure to decrease the range of shadow economy. In the last part it offers the analysis of results from questionnaire aimed to the public relation connected to the shadow economy.
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Current VAT and tax evasions status, their causes and possible solutions
Bílá, Iveta ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The thesis is aimed at estimate of calculation of tax evasions at value-added tax (VAT) in the Czech Republic between 2005 and 2011. The estimates are executed on the basis of the concept of tax gap. Tax gap compares theoretically calculated tax amount with the real tax amount. Results of the calculations are compared to the results of calculations of cumulative studies of tax gap executed in the countries of European Union. The issue of grey economy is also topic of the thesis and different approaches to calculations of grey economy are mentioned. Topics like tax-evasions causes, tax-evasions types and ways of its solving follow. Conclusion of the thesis includes questionnaire survey among payers of VAT. Survey is especially aimed at tax evasions and possible solutions to them.
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