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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Návrh na zdanění práce robotů
 Pisková, Lenka
The diploma thesis deals with the debated topic of taxation of robot labour. The aim of the thesis was to evaluate the situation on the labour market of the automotive industry and to propose options for the taxation of robot labour. The thesis analyses the automotive industry from the perspective of the 5 most robotized countries in the European automotive industry for the period 2005-2021. The thesis deals in more detail with the impact of robotization on the labour market and the state budget of the Czech Republic, due to the replacement of human labour by robots. The thesis quantifies the total lost revenue of the state budget from the redundan-cies in the automotive industry. And to compensate for the lost state budget revenues and additional expenses, a tax on robot labour is proposed. The proposal includes definitions of the tax entity, tax period, subject of the tax, and three ways of calculating the tax base. The tax rate is also proposed for each tax base. Finally, the various proposals are compared using model examples and the proposal in which the tax base is the so-called imputed wage of the robot is found to be the most appropriate from the point of view of tax collection.
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Elektronická evidence tržeb v České republice
 Pisková, Lenka
The bachelor thesis deals with the topic of electronic evidence of sales in the Czech Republic. Its goal was to evaluate the efficiency and profitability of the electronic evidence of sales among taxpayers running business in accommodation services. The literary part of the thesis describes the issue of business and the electronic evidence of sales together with aspects of its implementation and tax evasion. In the practical part, data of accommodation services from the Czech Statistical Office and the Financial Administration of the Czech Republic in the period 2012-2020 are evaluated. The results showed the fulfilment of the precondition of the electronic evidence of sales and an increase of the tax base for accommodation services business owners.
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See also: similar author names
6 Pisková, Lucie
6 Pišková, Lucie
6 Písková, Lucie
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