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Tax competition in the EU : Why not to harmonize corporate income tax
Salí, Martin ; Schneider, Ondřej (advisor) ; Dědek, Oldřich (referee)
In this thesis, I propose to answer the question whether it is necessary to harmonize corporate taxes in the European Union. For this purpose, I carry out an analysis on the existence of corporate tax competition across the EU member states with regard to its leading determinants. I discuss theoretical concepts and conclusions of empirical studies carried out under this topic. By analyzing long-term benefits and costs of fiscal sovereignty of the EU member states in the field of corporate taxation, I come to the conclusion that the tax harmonization in the EU is not needful. I support this outcome with considerations about the net benefit of harmonization, its political enforceability, potential tax exporting effect and growing foreign share on capital, distinction between internal and external tax competition, possibilities of the budget stabilization, spontaneous corporate tax rate convergence and optimal tax structure. Powered by TCPDF (www.tcpdf.org)
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Development and differences in structure of tax revenues in the OECD countries with an emphasis on personal income tax
Balážiová, Linda ; Schneider, Ondřej (advisor) ; Kemény, Irena (referee)
The primary aim of the paper is to examine tax systems developments of the OECD countries. It also aims at identifying similarities and differences between the main choices of the OECD countries, with regard to tax levels, structures and systems: in many cases over the last forty or fifty years. The paper also tries to pick up some choices made by particular countries, not to be found elsewhere. It describes what has changed and what has remained the same, as well as the nature and likelihood of tax reforms of the OECD countries in the future. This paper provides comparisons between the countries, concentrating in particular on how far common trends and attitudes have emerged, how far countries have gone their own way and seem likely to continue to do so over the next few years. Powered by TCPDF (www.tcpdf.org)
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Annuity : regulation, charges and costs of the payout phase of the funded pension pillar
Hochmeister, Tomáš ; Bezděk, Vladimír (advisor) ; Schneider, Ondřej (referee)
The growing importance of defined contribution pension arrangements has drawn increased attention to the means by which retired people draw down their assets. Most of countries require annuitisation of at least a fraction of defined contribution plan accumulations. Annuity markets have recently attracted some criticism with respect to pricing and its costs. Requiring individuals to participate in the annuity market can reduce selection effects. Right incentives and conditions created by the government can enhance the effectiveness of annuity market. But excessive requirements and inappropriate regulation can have substantial cost for the individual. We compare the value of life annuity products in an international context emphasizing the case of Chile and Sweden and the role annuities are to play in the new mandatory defined contribution pension plans of Hungary, Poland and Slovakia. Powered by TCPDF (www.tcpdf.org)
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Evaluation of effectiveness of the EU's regional policy
Luhan, Jiří ; Schneider, Ondřej (advisor) ; Dědek, Oldřich (referee)
Regional Policy of the European Union should lead to decrease deepening of regional disparities, which is present due to ongoing integration and enlargement of the EU. A lot of regional disparities is caused by so called agglomeration forces, which lead to concentration of economic activity in strong centers (agglomeration poles), and which are described by New Economic Geography. This thesis deals with the question if today's Regional Policy of the EU leads to reduce regional disparities. By analyzing regional data and existing empirical studies I point out some failures of this policy and recommend practical steps for the future. Powered by TCPDF (www.tcpdf.org)
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Households' saving in the Czech Republic within framework of life-cycle hypothesis
Keilová, Marie ; Schneider, Ondřej (advisor) ; Cahlík, Tomáš (referee)
I analyze saving in Czech Republic from microeconomic view as a saving behaviour of households. I analyze data of "family accounts" from year 2002 in order to be able to compare the results with Life- cycle Hypothesis. Main objective was to find out whether the households after retirement and very young households behave according to the implications of the "basic" Life-cycle Hypothesis. The result of this analyse finds households' behaviour non-compliant with this theory. I made an attempt to find the reasons for these differences. I suggest that saving behaviour of households is affected by strong bequest motive of elderly and some results indicate influence of liquidity constrains and precautionary motive of saving by very young households. Before the end I draw picture of basic structure of households saving. As these data are mostly not possible to derive from family accounts I use overview from Ministry of Finance and Czech National Bank. Powered by TCPDF (www.tcpdf.org)
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Free movement of labour within the EU member states
Lörinčík, Martin ; Marková, Jana (advisor) ; Schneider, Ondřej (referee)
The main goal of my bachelor thesis is a description of today's trends of labour mobility within the European member states and ambition of prediction of migratory scenarios to the future. The work is not just a simple reproduction of facts that are related to the migratory proces but also gives a place of own thinking about the problem and opportunity of holding reader's own viewpoint. The whole text is divided into two main parts. Opening part describes a theoretical frame which is then promoted by facts and author's thematical attitudes. Especially, I would like to point out the concluding part of the work which tries to describe the migratory proces by the economic game theory and highlighted the fact that this way of the game theory application is quite young and not very common in today's European labour mobility description. Powered by TCPDF (www.tcpdf.org)
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A lesson of higher education funding : England - place to learn?
Zichová, Markéta ; Schneider, Ondřej (advisor) ; Kameníček, Jiří (referee)
The object of this thesis is to evaluate whether it is desirable to implement the new English system of higher education funding in the Czech Republic. The English system based on income contingent loans is the youngest system of higher education funding. Chapters two and three put forward criteria sets to determine suitability of education system. The first set of criteria reflects the unique role of human capital, its levels and quality necessary for sustainable economic growth. Second set of criteria includes requirements for the system to be economically efficient. It is further shown that the current Czech system does not fulfil almost any of the criteria in their entirety, indicating a clear need for reform. Upon its confrontation with the two criteria sets on the other hand, the English system is tested as a candidate to be considered in the Czech reform. Also other countries' experience with income contingent loans is provided in order to find out the options to fulfil all the criteria for case an English system fails to do so. Although it is shown that the income contingent mechanism meets both criteria sets it is concluded that the English system includes a number of weaknesses. For example, it suffers from low adaptability to labour market needs, suboptimal quality of education or inefficient...
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Influence of pension reforms on capital markets
Genzor, Peter ; Schneider, Ondřej (advisor) ; Bezděk, Vladimír (referee)
This paper discuses pension reform and its contribution to capital market development. Focus is being put on pension reform based on funded accounts what involves establishment of pension funds. Thorough these funds and their impact on financial system is the influence of pension reform presented. In addition, an influence of pension reform on capital market in Chile is included as a model example. Powered by TCPDF (www.tcpdf.org)
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Globalization and tax competition
Dvořák, Jindřich ; Schneider, Ondřej (advisor) ; Kučerová, Marie (referee)
This thesis describes the globalization process in the industrialized world and the economic issues of globalization. Especially, the tax questions which are connected to the globalization - tax competition within corporate taxation mainly. This thesis deals with historical development of globalization and describes the changing view of society to the role of the state in the economy. Further, it aims its attention not only to the tax situation in the European Union, but also to domestic saving and domestic investment. Separately deals with the new member states. Moreover it examines the international taxation and also describes the corporate tax burden in the selected OECD countries. This thesis brings the latest results of the empirical studies of the tax competition within the European Union and outlines the tax harmonization issues. Powered by TCPDF (www.tcpdf.org)
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Health service from institutional perspective
Souček, Martin ; Schneider, Ondřej (advisor) ; Bryndová, Lucie (referee)
Government healthcare expenditures have been growing in developed countries all over the world. Usually this growth is not fully compensated by increase of GDP. Therefore new financial sources have to be found in state budget every year. The aim of this report is to find an answer to the question, why problems in the healthcare system are present all over the world and what is the reason. From institutional perspective we try to find healthcare system problems, examine them and explain their origin. The cause of the problems is given by the presence of many subjects, that have different functions, various extent of power, responsibility and even different interests. In following chapters we analyze step by step the complicated structure of the relationship between healthcare subjects. We begin with the explanation of the inception and the evolution of subjects of healthcare system. We continue with the overview of the main existing means of funding healthcare system and we finish with the analysis of the relationships. The latter part relates to the Czech healthcare system rules and laws. Special attention is given to the health insurance company (VZP ČR), which plays central role in the healthcare system of Czech Republic. On the basis of the relationship between the insurer and all other subjects we show...
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