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Comparison of labor taxation in selected countries of the OECD (Visegrad 4 and Germany)
Šantrůček, Petr ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This final thesis deals with comparison of labor taxation in selected countries of the European Union: countries of Visegrad 4 and Germany. One of the essential goals was to find labor taxation for determined income levels and comparison of total labor taxation between selected countries. Next goal was to implement elements of most optimized labor taxation to Czech tax system. The first two chapters represent description of labor taxation: of personal income tax and social contributions in selected countries. Third chapter analyzes labor taxation for determined levels of income for every each country. Fourth chapter deals with the comparison of the labor taxation between selected countries and reflects differences of tax systems. Last fifth chapter analyses implementation of labor taxation elements of other examined country to the Czech tax system.
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Comparation of Czech and Finnish pension systems
Hrdinová, Aneta ; Krebs, Vojtěch (advisor) ; Lukášová, Tereza (referee)
The thesis will be aimed on problematics of the social politics, concretely on comparison of the Czech republic pension system and Finland pension system. Aim of the theoretical part of thesis will be to explain and clarify problematics of social politics with focus on pension systems. Diploma thesis will also contain strict preview of the pension system from the political view, because pension system is influenced by the political decisions a lot. Aim of the practical part of thesis will be pointing out between pension systems, reveal their pros and cons and finding appropriate implications, if there are some for Czech pension system and suggest possible improvements to the future. Basic hypothesis of this thesis will be then tested on this comparative analysis. Conclusion of this thesis should reveal answer to the question, if there are some principles and mechanisms, Czech republic can be inspired from Finland and if it is appropriate to implicate these principles to the Czech system.
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Effective taxation of individuals in business activity and impacts of its optimalization
Flajšhans, Pavel ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This thesis deals with the effective taxation of individuals in the execution of business activity and the benefits from the social security system, which arise from this taxation. The aim of this thesis was to evaluate the effective tax burden on individuals for various forms of business activities, to evaluate possibilities of optimization and to evaluate the impact of the tax burden on the benefits of the social security system. The first chapter provides a description and analysis of the components of the effective tax burden on the individual for given forms of businesses and presents means for its optimization. The second chapter focuses on selected benefits from the social insurance system, their description and analysis of their dependence on the tax burden on individuals. The third chapter analysis a real business entity, it engages in the possibilities of its optimization in terms of taxation and benefits from the social security systém.
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Southern Europe and regional policy
Brožová, Jana ; Bič, Josef (advisor) ; Tunkrová, Věra (referee)
The aim of the diploma thesis is to analyse European policy of economic and social cohesion in the southern states of the European Union. The import of regional policy consists in the strengthening of cohesion through the diminution of existing differences in socioeconomic level between EU member states and theirs regions. Significantly high budget item assigned to the regional policy on the European level affirms its importance. States of the southern Europe (Portugal, Spain, Italy and Greece) gained long-standing experience in the implementation of the cohesion policy, therefore they are suitable for the evaluation of the effectiveness. The thesis seeks to deliver potential recommendations for the effectiveness improvement on the national as well as on the European level.
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Comparative Analysis of Competitiveness of Spain and Portugal
Bartoň, Lukáš ; Hnát, Pavel (advisor) ; Formanová, Věra (referee)
This bachelor thesis aims on the comparison of current levels of competitiveness of Spanish and Portuguese economies on the background of the global economic and the European debt crisis. Firstly I deal with the evaluation of competitiveness through overall multicriterial indexes. Afterwards I analyze the national competitiveness of Spain and Portugal by way of preselected indicators characterizing their external and internal macroeconomic imbalances. In the end I sum up the real explanatory ability of both approaches and point out the main causes of negative evolution of level of competitiveness in recent years.
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Luxury economics: Comparative study of conspicuous consumption among students of The University of Economics in Prague and Technical University of Liberec
Reichelt, Patrik ; Rod, Aleš (advisor) ; Mirvald, Michal (referee)
The aim of this thesis is connect to BA František Staněk (who analysed conspicuous consumption on students at The University of Economics in Prague) and verifying hypotheses on students of Technical University of Liberec. Thesis is extended to analysis of the impact of technical education. Main conclusions of this thesis were obtained by statistical and regression analysis of data from a survey. Each brand of consumer electronics are perceived very differently in terms of social status which they express. There is a strong relationship between price of a product and and its signaling value. Students of technical disciplines show a dependency between product functionality and its ability to indicate social status. Others have no correlation.
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The comparison of Czech–German and Slovak–German relations at the beginning of the 21st century
Bímová, Veronika ; Matějka, Zdeněk (advisor) ; Šauer, Jaroslav (referee)
This bachelor thesis focuses on the comparison of Czech-German and Slovak-German relations at the beginning of the 21st century. Its theoretical part separately outlines Czech-German and Slovak-German relations respectively between the years 2000 and 2014. The practical part offers a comparison of both of the bilateral relations within the mentioned period. This thesis aims to compare the intensity of recent Czech-German and Slovak-German relations on the political, economic and cultural level, evaluate them while assessing, which of the two countries Czech Republic and Slovak Republic is currently a more important partner for the Federal Republic of Germany.
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Comparative analysis of Czech and Spanish Corporate law and analysis of relevant Spanish legal terminology
ČINČURA, Ondřej
The main goal of this bachelor thesis is to briefly present the history, sources and types of corporations in the Czech Republic and Spain and to subsequently compare these and to evaluate the rate of similarities and differences among them. Secondary goal of the thesis is to analyse selected legal terminology. The thesis is divided into seven chapters, which deal with the presentation of the types of companies in the Czech Republic and Spain, comparison of the similarities and differences of the legal sources, types of companies and with analysis of Spanish legal terminology. The thesis also contains a glossary of terms and a résumé in Spanish.
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