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Development of corporate tax collection in the Czech Republic
Novotná, Veronika ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The main aim of thesis is to analyse the development of the collection of tax on corporate income in the Czech Republic between years 2006 and 2014. The partial aim of my work is to analyse the evolution of use of deductions and tax reliefs in the Czech Republic for the mentioned period. The theoretical part of my work will focus on the description of the corporate income tax, description of deduction, and description of deductions which Czech legislation allows. In Chapter 1.4 is description of tax relief. Practical part of my work contains an analysis how dependent tax revenues from corporate income tax rate, gross value added or gross domestic product. In Chapter 2.2 is tested if gross added value or gross domestic product affects the application of deductions, which are divided into different groups - in sum, type of legal form or NACE. In Chapter 2.3 is a similar analysis for tax relief.
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The economic importance of energy in the Czech Republic
Štěpánková, Nicole ; Urbánková, Erika (advisor) ; Jitka, Jitka (referee)
The aim of this thesis is to evaluate the economic importance of energy in the country. Along with this theme are reviewed macroeconomic indicators, which are compared with some of the attributes of the energy sector, so that they can assess their significance and coherence. Impact on GDP is reviewed in terms of electricity production, and also by means of the export of electricity. Impact of energy on the unemployment rate is evaluated from the perspective of people employed in the field of energy. The overall trade balance is evaluated in terms of import and export of electricity and natural gas. Finally, assessment of inflation through the development of prices of both commodities in the wholesale market. To evaluate these indicators are used statistical methods such as regression and correlation analysis. In conclusion, the thesis explains predetermined hypothesis and comprehensive assessment of the actual importance.
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Efficiency of the regional economy
KLOUD, Petr
This work deals with the measurement of the regional economics. The calculation of GDP is based on the methodology of European System of Accounts 1995. GDP per capita is a key indicator for the regional policy in the EU. There are many complications in the proces of compilation of GDP. Today, a special attention is payd to the quality of regional indicators of gross value added and regional gross fixed capital formation.
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