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Comparison of the tax burden of employees in the Czech Republic and in the United States of America
Buček, Jan ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
The purpose of the master thesis is to compare the tax burden of employees in the Czech Republic and in the United States of America according to the legislation in 2016. The theoretical part is devoted to the description of tax systems, focusing on the taxation of income from employment. In the part United States I briefly mention the development of the tax system. The practical part consists of two chapters. The first one is focused on the calculation of the effective tax rate for taxpayers from selected types of households. The second one deals with global progressivity of the income tax. Equal income distribution in society is analyzed using the Lorenz curve and the Gini coefficient. The calculations indicate progressive tax effects both in the Czech Republic and in the United States with higher rate of tax progression and also higher inequality of income distribution in the United States. In the issue of effective rates of income tax is evident higher tax burden in the United States. Differences of total effective rates are decreasing between both countries.
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The developement of basic income categories in net incomes of Czech households
Svoboda, Lukáš ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This thesis is focused on examining the impact of income taxes on social groups of employees and pensioners in comparison with the aggregate population between years 2004 and 2014 in the Czech Republic. The measurement was accomplished based on measurements of global progression and effective tax rates from SILC. The results show that the impact of income taxes on the social group of emloyees is slightly progressive in all studied years, the social group of pensioneers has a low rate of income differentiation and is affected the least by income taxes out of all studied groups. The impact of income taxes on the aggregate population is also slightly progressive despite the fact that all studied years show an interval, on which the income taxes are regressive.
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Analysis of changes of households expenditures in CR
Muchová, Hana ; Svatošová, Libuše (advisor) ; Jaroslav, Jaroslav (referee)
The subject of this thesis is the analysis of household expenditures changes (families with two parents and one-parent families) in the Czech Republic based on CZ-COICOP.
The theoretical part includes types of Czech households, (in)completeness of families, existing findings on the management of Czech households with children and the way how Czech Statistical Office uses to collect and analyze data, terms like income or expenditure of households and classification of individual consumption by purpose.
The practical part consists of evolution of revenue and expenditure of full and not full families witch children in the years 2004-2015, based on CZ-COICOP. Income and expenditures are evaluated not only in real terms, but even more thanks index which shows proportions of every section of expenditure to total household consumption. Last charter is about index of price ganges in European Union during year 2015.
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Draft investment plan households in the Czech Republic
Hlavsová, Eliška ; Hálová, Pavlína (advisor) ; Mach, Jiří (referee)
This thesis titled Draft Investment Plan Czech households is dedicated to the diversification of funds into investment instruments based on observed monthly net income and mandatory spending. The work is divided into two parts - theoretical and practical. The theoretical part describes the investment and savings tools and methodology for the calculation of the final amount of the saved and evaluated. The methodology of calculations, in the same part describes the procedure for calculating values achieved. In the practical part of the proposed plan of allocation of financial resources of households, which differ in the amount of monthly income and choice of investment strategy, but the structure is identical requirements. The aim is to design the appropriate tools that within this timeframe will assess household deposits in requested amounts.
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Statistical analysis of the development of the housing market in the Czech Republic and its prospects
Hrnčíř, Petr ; Prášilová, Marie (advisor) ; Kříž, Josef (referee)
In the bachelor thesis is analyzed historic devevelopment of housing market from 2005 to 2014 by using time series and index analysis. In the work is analyzed year 2015 and its situation at the housing market, because it shows current situation in housing market and provide compare it with previour data from the period. The analysis is focused on housing prices, the number of completed dwellings, household expenditure on housing, the change in inflation, changes in interest rates on mortgage loans and state spending on housing.
State spending on housing is very important indicator, where they are analyzed important products to support housing individually, which the Czech Republic uses, such as support for savings, housing allowance, green to savings, loans for the purchase of housing for young people up to 36 years old and the program PANEL. The conclusion contains a summary of the results and the estimation of future developments in the housing market. And the subsequent proposal or recommendation, what should the housing market change.
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Food waste as a social problem - June 2016
Buchtík, Martin ; Pilecká, Jarmila
In June 2016 Public Opinion Research Centre AV ČR, v.v.i., examined the attitudes and behaviors declared by the Czech public with regard to the basic dimensions of the issue of food wastage: (1.) The urgency of the problem and the reasons that motivate individuals to reduce food waste. (2.) The estimated amount of food thrown away in the household and the reasons that lead to food wastage. (3.) The Organization of purchasing and its impact on waste. These findings are then set into the context of international comparisons, especially with Britain and the United States.
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Attitudes and Activities of Czech Society Regarding the Environment – May 2016
Malina, Ondřej
In May 2016, the Centre for Public Opinion Research asked four questions regarding the environment. The first two questions were concerned with interest of respondents about information connected with the environment. The second two questions probed activities of respondents and households focused on environment, for example waste separation or shopping of organic food.
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Legal reasons for the occupation of a flat
Drahozalová, Eva ; Salač, Josef (advisor) ; Dvořák, Jan (referee)
LEGAL CAUSES OF USE OF A FLAT - summary The purpose of my thesis is to analyse legal causes of use of a flat. My aim is to form summary of legal causes of use of a flat thereby accent their multiplicity. Because this theme is very extensive, I attended mainly to origin of particular causes. For coherence of my thesis I also describe rights and duties, which result from particular legal relationships and manners of their dissolution. The thesis is composed of 10 chapters (of course except Chapter One - introduction), each of them attends to one of legal cause of use of a flat. Chapter Two gives us a definition of a flat. This term is not explained in our Civil Code, so we have to search for this definition in established practice of courts. Chapter Three describes one of the main cause of use of a flat - lease. There are many ways, how that legal relationship could grow up. The best known is contract of lease. Then we can enter into an agreement with lessor and current lessee, get a lease because of passage of the lease of flat in consequence of death of lessee or his permanent desertion from household. In this chapter I describe common residential lease, common residential lease of spouses, rights and duties resulting from a lease and its dissolution. The end of this chapter is attended to specifics of...
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