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Standard of living in the Czech Republic in comparison with its neighbouring countries
Košková, Magdaléna ; Neumann, Pavel (advisor) ; Sankot, Ondřej (referee)
The aim of this thesis is to assess the standard of living in the Czech Republic and compare it to Germany, Austria, Slovakia and Poland. The countries are compared based on following indicators of standard of living: gross domestic product in purchasing power parity per capita, gross national income in purchasing power parity per capita, Human Development Index, Inequality adjusted Human Development Index, Lorenz Curve and Gini coefficient all studied in the year 2015 with the development from 1990 to 2015 considered. In the theoretical part of this thesis, the problem of defining and measuring standard of living is analysed in detail and the applied indicators of standard of living are briefly explained. The thesis analyses the standard of living of given countries based on previously said indicators, it also briefly researches the approach of governments of those countries and their historical and cultural conditions, which are crucial for the standard of living. Finally, the standard of living of the countries is compared and evaluated. Set hypothesis is that the critical view of Czechs on the standard of living in the Czech Republic is not justified. Therefore, the state and the development of satisfaction of the Czechs through the reference period is included as well.
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Regression goodness-of-fit criteria according to dependent variable type
Šimsa, Filip ; Hanzák, Tomáš (advisor) ; Hlubinka, Daniel (referee)
This work is devoted to the description of linear, logistic, ordinal and multinominal regression models and interpretation of its parameters. Then it introduces a variety of quality indicators of mathematical models and the re- lations between them. It focuses mainly on the Gini coefficient and the coefficient of determination R2 . The first mentioned is established by modifying the Lorenz curve for ordinal and continuous variables and by comparing the estimated proba- bilities for nominal variable. The coefficient of determination R2 is newly defined for the nominal variable and is examined its relationship with Gini coefficient. As- suming normally distributed scores and errors of the model is numerically derived the relation between the Gini coefficient and the coefficient of determiantion for different distribution of continuous dependent variable. Theoretical calculations and definitions are illustrated on two real data sets. 1
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Comparison of the tax burden of employees in the Czech Republic and in Sweden
Štáhl, Jiří ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
The purpose of this master thesis is comparison of the tax burden of Czech a Swedish employees. The first part describes tax systems of both analyzed states focusing on the taxation of income from employment according to the 2016 legislation in order to successfully perform the calculations in the following sections. The second, practical part is dedicated to the comparison of selected indicators. It consists of two parts. The first is focused on the calculation of average effective tax rate for various income groups and various types of taxpayers. The next part compares values of redistribution indicators, which are interval and global progressivity indicators (Lorenz curve, Gini coefficient). The final section is devoted to the comparison of conclusions of this thesis with conclusions of thesis with similar subject, that have been successfully defended.
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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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Comparison of the tax burden of employees in the Czech Republic and in Belgium
Hrubanová, Adéla ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
The thesis analyzes and compares tax burden on employees in the Czech Republic and Belgium. The first part summarizes the tax systems of the two countries, and describes how to proceed in the calculation of their tax burden. The second part deals with the comparison of effective tax rates for different types of taxpayers. The third part discusses the tax progressivity in terms of local progressivity, which is measured by using provided intervals and determines for which income categories is the progressivity most important. Lorenz curve in the last part shows graphically global tax progressivity and redistribution of income in society. The Gini coefficient measures it. Final evaluation highlights the important ties between the two countries, compares with other countries of the European Union and its future development especially in the area of taxation of wages.
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Taxation of income from employment in the Czech Republic and in Germany
Malá, Hana ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The purpose of this master thesis is comparing the taxation of income of employees in the Czech Republic and Germany. The theoretical part is focused on describing the taxation of income of employees in both analyzed states. This part also includes an explanation of the social insurance system in both countries. The empirical part of thesis oncentrates on a comparison between the tax burden of Czech and German employees among various income groups and various taxpayer. The tax burden is then compared with the effective tax rate. The final section of this thesis compares values of redistribution indicators, such as indicators of interval and global progressivity (Lorenz curve, Gini coefficient.
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Analysis of income and expenditure inequality of households in the Czech Republic
Farková, Jana ; Žáková Kroupová, Zdeňka (advisor) ; Trnková, Gabriela (referee)
This Bachelor thesis deals with the analysis of inequality of income and expenditure of households in the Czech Republic in 2008 - 2013. The objective is to
evaluate the inequality of income and expenditure of households in the Czech Republic,the Czech Republic compared with other the European Union member states to determine the dependence between the Gini coefficient and selected macroeconomic indicators in the Czech Republic. As the main methods was used the Gini coefficient, Lorenz curve and correlation analysis. Data are obtained primarily from the Czech Statistical Office and Eurostat.
The results show that the inequality of income and expenditure changed during that period. The highest income inequality was in 2008 and the highest spending inequality was in 2009, 2011. The Czech Republic belongs among the European Union states with low
income inequality.
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Směry udržitelného rozvoje urbanizace v Latinské Americe
Olšanová, Barbora
Subject of this dissertation is theoretical summary of urban development and analysis of sustainable urban development in selected countries of Latin America. With focus on socio-economic factors, analysis of status quo of poverty and its collocation, followed by analysis of poverty urban development in selected countries. The applicative part is focused on the concept of solution of insufficient capacities of housing in slum areas, which embodies in low-budget modular accomodation units.
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Use of Pareto analysis for production data processing
Ručka, Petr ; Ošmera, Pavel (referee) ; Pásek, Jan (advisor)
This bachelor's thesis deals with the realization of Pareto analysis in the system COMES Modeller. The first part describes the Pareto analysis and Lorenz curve, together with instructions, how to properly apply the Pareto analysis on data obtained from the manufacturing process. Furthermore, they are also mentioned other methods, which have applications in industry. Pareto analysis is then compared with them. The second part of this thesis focused on the system COMES and design implementation and realization Pareto chart in this system.
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Comparison of the tax burden of employees in the Czech Republic and in Ireland
Křivanová, Jana ; Kubátová, Květa (advisor) ; Bušovský, Ladislav (referee)
The purpose of the thesis is to compare the taxation of the employee income in the Czech Republic and in Ireland with appropriate legislation of 2015. In theoretical part, I describe tax system of both states with an emphasis on taxation of income from employment. The theoretical part contains also a short summary of tax systems development. Practical part is divided into two different sections. First of them is focused on the calculation of effective tax rate for taxpayers in different types of households and the second one deals with the calculation of interval and global progressivity of tax in both countries, together with an analysis of income equality or inequality in society by using the Lorenz curve and the Gini coefficient. The calculations showed a progressive tax effects in both the Czech Republic and Ireland, with higher rate of tax progression and higher degree of income inequality in Ireland. From the perspective of effective income tax rates, higher tax burden is imposed in Ireland. The effective tax rate is on average 13.5 of percentage points higher than in the Czech Republic. This is also confirmed by the legal provision of the relevant tax legislation.
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