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The budgetary institutions and the analysis of the budgetary situtation in the selected countries
Tomková, Stanislava ; Schneider, Ondřej (advisor) ; Gregor, Martin (referee)
This paper discusses the possible impact of budget institutions design on the fiscal performance in the Czech Republic and Slovakia. The second chapter treats the theory of budgeting, outlines the main sources of excessive budgeting and the most common way of budget process in European countries. The third part of the work briefly concludes the main problems of the budgetary rules on the European level. The emphasis of the paper is on the Czech Republic and Slovakia and their fiscal situation and related institutions. The paper modifies the work of Holger Gleich who followed the hypothesis that there exists the relation between fiscal performance and national budget institutions and accomplished the econometric survey on this topic for the period 1994 - 1998. The purpose of our paper was to extend the work of Gleich and point our look to two selected economies in the time period of 2000 - 2003. Chapter four of the paper deals with the public finance situation and relevant budget institutions in these countries in this period. At the end we complete our research of the quality of budgetary institutions from the fiscal discipline and centralization point of view. Part five concludes. Powered by TCPDF (www.tcpdf.org)
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Corporate Tax Competition: A Meta-Analysis
Labíková, Nikol ; Polák, Petr (advisor) ; Schneider, Ondřej (referee)
This thesis provides the first meta-analysis investigating the effect of corporate tax competition among states, with special focus on the effect of the corporate tax rate change in competing country on the corporate tax rate in the home country. It examines 523 estimates from 20 published studies and working papers. Results of the meta-analysis show an evidence of substantial publication selectivity: researchers tend to discard negative and insignificant estimates, which overvalues the estimated effect size. Conducted precision effect test failed to find the evidence for the existence of a genuine effect of corporate tax competition. Empirical analysis shows that differences in the measurement of statutory and effective tax rate matter, thus the analysis was conducted on two separate sub-samples. Meta-regression analysis have found significant impact of variables related to publication bias for both sub-samples. Next to it, the results provide an evidence of significant influence of politically orientated controls, especially of the variable controlling whether or not there were elections in the particular year and state in case when the corporate tax rate changed. Powered by TCPDF (www.tcpdf.org)
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European regional policy : reduction of regional disparities in EU
Vančurová, Petra ; Turnovec, František (advisor) ; Schneider, Ondřej (referee)
This study is focused on Regional Policy of European Union, mainly on EU regional policy evaluation with respect of its impact on convergence, in accordance with the reduction of regional income and unemployment rate disparities. The Aim of this study is to examine the convergence within the European Union at regional level. I focus on a measure of regional income disparities in per capita GDP in European Union. For this purpose I chose a comparative analysis of income regional disparities based on the "core-periphery" theory. The data used for this analysis covers fifty years of European Communities since the foundation of EC till present EU25. Powered by TCPDF (www.tcpdf.org)
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