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Numerical methods in economics
HRNČÍŘ, Pavel
The bachelor thesis focuses on the use of numerical methods in economic practice. The thesis describes the essence of interpolation and regression. Different methods of function approximation are presented. The aim of the thesis is to evaluate whether selected numerical methods, namely interpolation polynomial and linear regression, are suitable for predicting future values of economic variables based on historical data and whether interpolation polynomial is suitable for estimating missing values among known data. The economic variables worked with are the average annual inflation rate and the average gross monthly wage. The data of the economic variables are obtained from the Czech Statistical Office. A console application in the C# programming language has been developed for this work, which allows the calculation of the interpolation polynomial from the given data.
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Determinants of the Wage Development in the Regions of the Czech Republic
Brodová, Zuzana ; Dohnal, Mirko (referee) ; Luňáček, Jiří (advisor)
This master´s thesis deals with the creation of a model that explains the relationship between the amount of gross wages and selected economic factors in different regions of the Czech Republic. First part contains an explanation of terms of economic and statistical area. The second part deals with the creation of data basis and numerical model calculations. In this section the results of the analyzes are presented. The third part is focused on evaluation of the obteined results.
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Comparison of Personal Income tax in the Czech Republic and Poland
Koktová, Lucie ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis compares the taxation of individuals in the Czech Republic and Poland. The theoretical part describes the basic concepts in tax issues and tax systems in both countries. The next section describes the procedures for taxing employees. And the third presents model examples with the procedure of calculating the net wage. The last part deals with the comparison of the results from the numerical part and proposals for the optimization of the tax burden.
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Identifikace daňového zatížení příjmů fyzických osob v České a Slovenské republice
Vrablicová, Hana
Vrablicová, H. Identification of the income tax burden of individuals in the Czech Republic and Slovak Republic. Bachelor thesis. Brno: Mendel University in Brno, 2013. Thesis is focused on the identification of the income tax burden of individuals in the Czech Republic and Slovakia . The work deals with the income from employ-ment and income of self-employed persons. Literature review section describes basic concepts of taxation and discusses the individual paragraphs of the Law on Income Tax . In the practical part of thesis are concrete examples showing diffe-rences in taxation in both countries . In conclusion, country which is the favorable tax treatment of taxpayer's income is recommended.
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A comparison of taxation of income from employment in the Czech Republic and the Federal Republic of Germany
Smetana, Václav ; Novotný, Petr (advisor) ; Kohajda, Michael (referee)
- A comparison of the taxation of income from employment in the Czech Republic and the Federal Republic of Germany The main objective of this thesis is to compare the taxation of income from dependent activities (especially from employment) in the Czech Republic and the Federal Republic of Germany. The thesis consists of an introduction, five chapters and a conclusion. Chapter One is rather theoretical and deals with general terms of the tax theory. The term "dependent activity" is defined in chapter two. Chapter Three compares and contrasts the components of individual income tax in both countries. Chapter Four offers a brief and simplified comparison of the tax burden of an individual in the Czech Republic and the Federal Republic of Germany. The last chapter is concerned with double taxation and its prevention. The tax rate in Germany is higher than in the Czech Republic. Nevertheless, the German tax system takes more into account the individual tax payer's ability to pay taxes as well as his specific social situation. A more complicated tax system like that, however, demands very high standards from the state administration. When an employee is working abroad, it is essential to determine his tax residence - limited or unlimited tax liability - in order to properly calculate his income tax....
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Comparison of Personal Income tax in the Czech Republic and Poland
Koktová, Lucie ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis compares the taxation of individuals in the Czech Republic and Poland. The theoretical part describes the basic concepts in tax issues and tax systems in both countries. The next section describes the procedures for taxing employees. And the third presents model examples with the procedure of calculating the net wage. The last part deals with the comparison of the results from the numerical part and proposals for the optimization of the tax burden.
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A comparison of taxation of income from employment in the Czech Republic and the Federal Republic of Germany
Smetana, Václav ; Novotný, Petr (advisor) ; Kohajda, Michael (referee)
- A comparison of the taxation of income from employment in the Czech Republic and the Federal Republic of Germany The main objective of this thesis is to compare the taxation of income from dependent activities (especially from employment) in the Czech Republic and the Federal Republic of Germany. The thesis consists of an introduction, five chapters and a conclusion. Chapter One is rather theoretical and deals with general terms of the tax theory. The term "dependent activity" is defined in chapter two. Chapter Three compares and contrasts the components of individual income tax in both countries. Chapter Four offers a brief and simplified comparison of the tax burden of an individual in the Czech Republic and the Federal Republic of Germany. The last chapter is concerned with double taxation and its prevention. The tax rate in Germany is higher than in the Czech Republic. Nevertheless, the German tax system takes more into account the individual tax payer's ability to pay taxes as well as his specific social situation. A more complicated tax system like that, however, demands very high standards from the state administration. When an employee is working abroad, it is essential to determine his tax residence - limited or unlimited tax liability - in order to properly calculate his income tax....
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Comparison of Taxation Wages of an Employee Under the Coarse and Gross wage
Staníčková, Lenka ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The aim of this thesis is the comparison of taxation of wages of an employee under gross and super-gross wage. In 2016 the government plans to repeal the tax base super-gross wage and restore the calculation of income tax from the gross income. Renewals for 2016 is to increase the tax rate from 15% to 19%.
The practical part is devoted to the characteristics of the company Metaxo s. r. o., which deals with metalworking for agricultural entities. The practical part on examples are compared wage calculation mode super-gross wage and gross wage. In wages they are reflected in other related changes that are related to changes in calculation of tax bases. This is a rate increase for payment of health insurance for employees, increasing tax benefits for second and subsequent child and changes to the calculation of execution and insolvency rainfall.
The aim is to examine the implications that affect workers, employers and health insurers and other organizations and the state budget. Model examples are applied to wages from practice.
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Unemployment in Most region
Rácová, Pavla ; Kopecká, Lenka (advisor) ; Svoboda, Roman (referee)
This thesis deals with the development of unemployment in the Usti region in the Most mainly in 2014-2015. Part called theoretical basis is focused on the labour market, describes the barriers in the labour market. A certain portion is also paid to the state employment policy tools that are used to control unemployment. Other mentioned topics are unemployment rate share of the unemployed. They tend to be registered as job seekers at the labour office. Its activities are examined in Chapter 3.5
In the practical part unemployment of Most region is compared with neighbouring districts and to the information of the entire region. The region is significantly different from the development of unemployment nationwide anal regional development. In the beginning I set itself the object of investigation will be the Most terms of the absolute number of unemployed, education, age, gender. From these perspectives, I also assessed the gross wage in the case.
At the conclusion it is classified annex containing a message from the interviews: a contender in the Labour Office of the Czech Republic's and one employee.
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Ekonomické ukazatele (údaje) a jejich vliv na oddlužení
Beránková, Michaela
The target of this bachelor thesis is to determine the possible existence of selected depending economic indicators (data) to total debt relief in individual regions Czech audiences. In the first part will be to present the legal issues of the Act no. 182/2006 Coll., On Bankruptcy and Its Resolution (Insolvency Act), which will focus primarily on the way to solving the debt of the debtor's bankruptcy. There will also be briefly described some economic indicators (data), in particular regarding the possibility of subsequent detection of possible connections with debt relief, just.
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