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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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Analysis of the development of value added tax rates and income taxation in developed countries
Cieslarová, Andrea ; Vítek, Leoš (advisor) ; Kubátová, Květa (referee)
This thesis is dealing with development and analysis of value added tax rates and income tax rates in developed countries. Developed countries are member states of European Union and member states of Organisation for Economic Co-operation and Development. Standard value added tax rates are analysed during period 1971 till 2011 for both formations with following comparison. The development of corporate tax rates is observed from 1981 to 2011 again for both formations with comparison afterwards. For the same period of time are analysed free marginal rates of personal income tax but only within OECD. Next can be found analysis and comparisons of rates mentioned above from seven chosen states including the Czech Republic. In the final part, the development of tax rates in chosen states with respect to the development of GDP in these states is presented. The development in chosen states is surveyed for the period 1981-2011.
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The capacity of the European Union to form a common foreign policy: The approach towards Russia during the crisis in Ukraine
Grycová, Adéla ; Rolenc, Jan Martin (advisor) ; Cibulková, Petra (referee)
The thesis deals with the issues of framing and europeanization of the foreign policy of the European Union in the context of an actorness of the EU. These two theoretical concepts are applied on the case of an approach of the Czech Republic and European Union towards Russian Federation during the crisis in Ukraine. The aim of this thesis is to find out if the European Union is capabble of affecting the behaviour of a member state in order to create unified and operational foreign policy. The first chapter deals with teoretical definition of the two concepts and detailed description of the stances of Czech Republic and European Union follows in the second one. On the basis of these chapters the assessment is conducted. The last part firstly concludes if any attempt of influecing is present and secondly the success rate of the attempt is evaluated.
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The prohibition of gambling in Czech cities and their economic efficiency since 2010
Lišková, Magdaléna ; Skopeček, Jan (advisor) ; Zeman, Martin (referee)
The bachelor thesis is about an evaluation of economic efficiency of prohibition of gambling in selected Czech cities since 2010. The theoretical part contains a definition of basic terms, a chapter about social costs and it also deals with a prohibition and the shadow economy. The practical part contains chapters about current legislation, about gambling market in the Czech Republic, next chapter is about methodology and at the end of this part there is the evaluation of economic efficiency. This chapter deals with an explanation why we can call the prohibition inefficient. It is also a resume of the thesis which is back up an argument of progress of total social costs and total revenues. The bachelor thesis, in spite of other Czech papers, works with presumption that the social costs are produced by pathological gamblers and it deals just with the original social costs. That is the reason why the thesis provides an original quantification of the social costs and new view on problems which are connected with regulation of gambling.
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Tax and legal issues of real-estate business in Austria
Banctel, Kristýna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The purpose of this study is to compare tax and civil-law issues concerning property business in Austria and in Czech Republic in 2016 and to investigate the efficiency of the current legislation against the real estate bubble. The theoretical part of this study contains selected demographic and price statistics concerning real estate in both countries and focuses on the description of the existing law currently in effect in both compared countries. The practical part analyses tax and transactions costs that concern property trading and a comparison of possibilities of amortisations and rentability of a rented flat in both countries.
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Finanční ohodnocení krásy krajiny - metoda CVM
Cudlínová, Eva ; Lapka, Miloslav
Evaluation of landscape amenity is not very common and relatively difficult from the economic point of view. In our case study focused on comparing aesthetic preferences of Czech and Japan respondents regarding rural landscape. We used the contingent valuation method. We also wanted to reveal the respondent’s preferences in a financial form. These preferences served us as quantitative indicator for an attestation of the respondent’s qualitative preferences. It seemed that a strong correlation between the aesthetical and financial evaluation exist in two extreme cases – respondents were not interested, or they were strongly involved in landscape amenity. A substantial difference occured between the Czech and Japanese respondents in the case of case of open or closed access to the landscape.
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The principles to be followed by the contracting authority in public tenders and their safeguarding in the award of public procurement contracts
Střechová, Lenka ; Horáček, Vít (referee) ; Plíva, Stanislav (advisor)
Zásady zadávaní veřejných zakázek a jejich zabezpečení v zadávacím řízení 75 Summary The reason why I had chosen this topic of my thesis is because of my deep interest in public procurement law in general. Public procurement in the Czech Republic is regulated by the Act No. 137/2006 Coll., on Public Procurement ("the Act" as follows). Due to incorporation of the Czech Republic into the EU there have been many legislative changes in last few years. The act reflects the requisitions on public procurement imposed by the EU and in accordance with the EU public procurement directives, also deals with three basic principles - principle of transparency, non- discrimination and equal treatment. These principles are expressed in the Section 6 of the Act, which is a result of transposition of directive 2004/18/EC into the Czech legislation. The goal of my thesis is to clarify the basic principles and than to analyze if these principles are respected by contracting authorities within the process of awarding public contracts. In my thesis I use not only the acts regulating public procurement and the literature but also many decisions of the Office for the protection of competition and judicature of Czech administrative courts as well the European Court of Justice. In particular it is because not all questions relating...
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The Impact of the Grundtvig Programme on the Functioning of Further Education Institutions in the Czech Republic and on the services they provide
Těžká, Štěpána ; Pělucha, Martin (advisor) ; Kouřilová, Jana (referee)
The thesis evaluates the impact of the Grundtvig programme on Czech further education institutions in the medium term. The first part presents the concept of further education as a soft factor of regional development and also the applied research methods. The next section presents the Czech and European lifelong learning strategies and the programme is shown as a part of the Lifelong Learning Programme and as one of the financial instruments of the EU. The main part of the paper presents the analysis of the use of the Grundtvig programme by the Czech institutions and the impacts on them assessed by a questionnaire survey among supported institutions. The work identified a major impact on the organizations in the area of know-how transfer from abroad, while in the area of networking or creation of innovative outputs identified impacts were minimal.
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