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Shadow Economy in the Context of Economic Crisis
Strnad, Vladimír ; Chytilová, Helena (advisor) ; Čermáková, Klára (referee)
This thesis examines development of the shadow economy in context of crisis on sample of 46 countries, divided into two groups, high income OECD countries and transition countries. In order to examine the effect of crisis on the shadow economy, we compare two panel analyses, first ranging over period 2005-2007 and second 2008-2010. We found that the effect of driving forces behind the shadow economy differs in those two panels, suggesting that crisis has had a significant effect on the development of the shadow economy. The results suggest that GDP growth has positive effect on the size of the shadow economy after the crisis.
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Daňové úniky v České republice
Stibůrková, Petra
This diploma thesis deals with the issues of tax evasion in the Czech Republic. The first part is devoted to theoretical description of tax evasion, causation and measuring of them, and shadow economy too. In the practical part, there is estimate of shadow economy in the Czech Republic by the cash deposit ratio method, subsequently it is quantify a volume of tax evasion and then there are analyze of the factors influencing volume of tax evasion. In conclusion, there is a discussion about the results of thesis which leads to recommendations to reduce the tax evasion.
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National Accounts of the Czech Republic and Drug Production, Trade and Consumption as their Components
MARKOVÁ, Kateřina
The thesis deals with the topic of the national accounts of the Czech Republic and drug production, trade and consumption as their components. Drug issues have recently been a current topic even in the scope of the national economy of the Czech Republic. National accounts of the Czech Republic are compiled according to the international standard of the European system of national and regional accounts ESA 1995. It states that economy must be described fully, i.e. not only legal, but also illegal economy is to be described. Drug production, trade and consumption are components of the illegal, non-observed economy. The estimates of illegal activities concerning drug production, trade and consumption were not included in the national accounts. This is to be changed in 2011, when, according to the requirements of ESA95, the national accounts of the Czech Republic are going to be revised. The major goal of the thesis is to create a coherent material, which would illustrate drug issues from the macroeconomic perspective in the way they will be described in the system of national accounts of the Czech Republic. In the thesis I focus on individual drugs and their position on the drug market, familiarise readers with illegal economy in the way it is dealt with in the national accounts and I also cover methods for estimating the drug market for the system of national accounting.
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