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Determinants of Used Car Prices
Žiačik, Jan ; Baruník, Jozef (advisor) ; Kukačka, Jiří (referee)
With regard to the market share, used car market is on equal footing with market with new cars. Given its relevancy, there is an incentive to better understand its inner workings. One of the questions that can be posed, relevant especially to private individuals that want to buy or sell their car, is how the prices on used car market are determined. This research question was already focus of several previous studies, nevertheless, there are several methodological issues with them, the major being that they do not deal with model uncertainty arising from large number of possible determinants of used car prices. Therefore, the goal of this thesis is to address this shortcoming by implementing a new approach, Frequentist Model Averaging. To analyze the research question, we utilize a newly collected data set of more than 470 000 used car advertisements from several different European countries from website carvago.com. In addition to well established influence of technical attributes on the valuation of car, we also find evidence that the emission standard of car or the country that the car manufacturer is originating in, have also statistically significant effect on its valuation. Further, we also find, that there are significant regional differences in effects of different attributes. JEL...
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The tax system and agreements on double taxation avoidance
Žiačik, Jan ; Bakeš, Milan (advisor) ; Karfík, Zdeněk (referee)
The subject of the thesis is analysis of tax systems. The author is writ ing about the subject from general point of view as wel l as focusing on the tax system in the Czech Republic as in 2008 whi le indicat ing the possible future development in terms of the EC tax harmonization process and existing double taxation t reaties. The first part explains the general characteristics of the tax system. It defines some related key terms: tax, tax system, subject and object of the tax immunity, tax base, tarrif rate, period of taxation and the main functions of taxation: allocation, redest ribution, stabilization and the fiscal function. Author also mentions some of the requi red characteristics of the tax system - fairness, effectiveness, stimulation, legal perfection and transparency and some of the possible tax divisions, the most commonly used division between assessed and excise taxes in particular. The author describes the process of the tax harmonization within the EC. The fi rst chapter finishes with the key part of the thesis - the analysis of the current tax system in the Czech Republic in the 2008 and some suggestions for its improvement. The second part focuses on the double taxation t reaties. These are important in the international point of view. Firstly, the author names the double taxation causat...
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The tax system and agreements on double taxation avoidance
Žiačik, Jan ; Bakeš, Milan (advisor) ; Karfík, Zdeněk (referee)
The subject of the thesis is analysis of tax systems. The author is writ ing about the subject from general point of view as wel l as focusing on the tax system in the Czech Republic as in 2008 whi le indicat ing the possible future development in terms of the EC tax harmonization process and existing double taxation t reaties. The first part explains the general characteristics of the tax system. It defines some related key terms: tax, tax system, subject and object of the tax immunity, tax base, tarrif rate, period of taxation and the main functions of taxation: allocation, redest ribution, stabilization and the fiscal function. Author also mentions some of the requi red characteristics of the tax system - fairness, effectiveness, stimulation, legal perfection and transparency and some of the possible tax divisions, the most commonly used division between assessed and excise taxes in particular. The author describes the process of the tax harmonization within the EC. The fi rst chapter finishes with the key part of the thesis - the analysis of the current tax system in the Czech Republic in the 2008 and some suggestions for its improvement. The second part focuses on the double taxation t reaties. These are important in the international point of view. Firstly, the author names the double taxation causat...
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