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Tax gap in the personal income tax
Kábelová, Lucie ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This theses is about measuring the tax gap in the personal income tax in the Czech Republic. The first chapter deals with the theory of the tax gap, tax evasion and shadow economy. Second chapter describes methods that are used for measuring the shadow economy and the tax gap. The third part analyses the taxation of dependent and independent activity in the Czech Republic. The last, fourth part, estimates the tax gap in the personal income tax in the Czech Republic.
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The statistical capturing of taxes
Kleinová, Nikola ; Sixta, Jaroslav (advisor) ; Vltavská, Kristýna (referee)
Nowadays taxes are the most important tax income of the state budget and at the same time they affect the standard of living of the population in various ways. Although the countries try to harmonize tax systems, there are still considerable differences between them. The aim of the thesis is to capture taxes in the Czech Republic from the point of view of statistics and then perform the comparison within the countries of the European Union. The thesis contains a brief characterization of the national accounts and the classification of the taxes in the national accounts according to the ESA 2010. It further deals with the description of the Czech tax system, including a definition of the individual taxes. The subsequent section captures the tax burden expressed by tax quota and the rest of the thesis is devoted to the cluster analysis, which is then applied to the data from the annual national accounts. Using cluster analysis, EU countries have been divided into groups according to similarities and differences in tax systems and in particular on the basis of the tax quota.
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Economic Behavior of Non-financial Enterprises in the Ownership of the Government.
URBANOVÁ, Radka
This diploma thesis was composed as a part of the resolution of the student team research project GAJU 029/2011/S of the Grant Agency of the University of Southern Bohemia in Ceske Budejovice. The main goal of this thesis is an evaluation of the economic behavior of non-financial enterprises in the ownership of the government (NPVV) in the selected sector of the national economy. The theoretical part is dealing with a short description of these enterprises and with issues with their efficiency. This was analysed in separate studies. The practical part deals with a development of the individual types of the profitability (type of an income of the production) in the context of the national economy and industry type if the of selected national accounts during the 1999 - 2010 period. The conclusions of the individual chapters are interconnected at the end of this thesis. The method is to compare the conclusions from the industry subsectors with the conclusions from the national economy subsector. The conclusions are compared with the NPVV informations extracted from the related studies. The non-financial enterprises subsector indicator results are also evaluated in this thesis. The analysed branch was the ground and pipeline transportation branch due to substantial share of the public non-financial enterprises NPV (13.3 %) and the national private non-financial enterprises NPS (3.74 %) production in 2010 (these were the main subsectors of the researched non-financial enterprises). The production and the income have been approsimately developed at the same average as in the sector and the national economy also. Their output is comparable due to that. The comparation of the profitability by using the gross added value shows us that the NPV have better results. However the position of NPV and NPS switches and the differences become deepen when we use the net added value and other sources of income. There is even a regular negative profitability if we use the net disposable income of the NPV. There is an issue with the salary of the employees mainly in the NPV according to the research. But it is interesting that issues related to the financial crisis are not affecting the NPV as fast as the NPS. The NPS is affected by the problems almost immediately, however the NPV are affected with a delay and with a less intensity. The essential recommendation is to introduce a control of any commercial enterprises with any state partnership through the Highest inspecting office.
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Indirect methods of quarterly estimates of macroeconomic aggregates
Klučka, Jiří ; Hronová, Stanislava (advisor) ; Sixta, Jaroslav (referee)
The aim of my diploma thesis is to describe indirect methods that are used in the compilation of quarterly national accounts. The diploma thesis is divided into three parts and three chapters. The first chapter presents the theoretical background and describes the development of national accounts in the Czech Republic and the basic macroeconomic aggregates. The second chapter is devoted to the quarterly national accounts and mathematical and statistical methods that are used in their compilation. The third chapter describes in detail selected indirect methods, which consists in linking the indicator and aggregate. Consequently, this method is applied to the data of the Czech Republic and then quarterly estimates are constructed which are compared to actual values.
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National accounts exploitation for economical modelling
Javorská, Eva ; Sixta, Jaroslav (advisor) ; Rojíček, Marek (referee)
The master thesis deals with national accounts, particularly with symmetric input-output tables and utilisation for research of investments change impact. The main aim is to show national accounts exploitation for economical modelling and a manual for modelling of concrete impact. This thesis concentrates on the topic of calculation of static model with application on real data of Czech Republic. The base of calculation is technical coefficients analyse.
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The historical development of the system input-output tables in the territory of the Czech republic
Kieslichová, Kateřina ; Zbranek, Jaroslav (advisor) ; Sixta, Jaroslav (referee)
The aim of the thesis is to describe the historical development of the system input-output tables in the Czech Republic. The first part is focused on important personalities who influenced the development of the system input-output tables, the historical development of national accounting standards in terms of input-output tables and also the construction and use of input-output tables. The second part focuses on the practical use of symmetric input-output tables. Includes general formulas, which are calculated according to various analyzes. In this part the simple input-output analysis examines the scenario increased investment in construction products using symmetric input-output tables compiled according to different standards.
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National Accounts of the Czech Republic and Drug Production, Trade and Consumption as their Components
MARKOVÁ, Kateřina
The thesis deals with the topic of the national accounts of the Czech Republic and drug production, trade and consumption as their components. Drug issues have recently been a current topic even in the scope of the national economy of the Czech Republic. National accounts of the Czech Republic are compiled according to the international standard of the European system of national and regional accounts ESA 1995. It states that economy must be described fully, i.e. not only legal, but also illegal economy is to be described. Drug production, trade and consumption are components of the illegal, non-observed economy. The estimates of illegal activities concerning drug production, trade and consumption were not included in the national accounts. This is to be changed in 2011, when, according to the requirements of ESA95, the national accounts of the Czech Republic are going to be revised. The major goal of the thesis is to create a coherent material, which would illustrate drug issues from the macroeconomic perspective in the way they will be described in the system of national accounts of the Czech Republic. In the thesis I focus on individual drugs and their position on the drug market, familiarise readers with illegal economy in the way it is dealt with in the national accounts and I also cover methods for estimating the drug market for the system of national accounting.
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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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Analysis of the evolution of the GDP of the Czech Republic.
Horovičová, Monika ; Pavelka, Tomáš (advisor) ; Džbánková, Zuzana (referee)
This work describes the fundamental characteristics of national accounting and economic indicators Performance - Gross Domestic Product in the Czech Republic. Further work is captured in the GDP expenditure approach, and its development in modern history, especially during global economic crisis in 2008-2009. The expenditure approach to GDP are described individual components of GDP based on this influence. Their influence is explained in detail in the practical section, namely the economic crisis in 2008-2009.
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Monetary Policy of the Hungarian National Bank and the Possibility of Adoption Euro in Hungary
Londýn, Radek ; Durčáková, Jaroslava (advisor) ; Hejduk, Petr (referee)
Whatever country gives up its currency and adopts the currency of the common union, has to count on some impacts. The country loses its exchange rate convergential channel and the convergency is running throught the inflation. The level of the inflation pain depends on the difference in the economic level between those two areas, i.e. Hungary and the European Union. If Hungary adopts euro, it would lead to high inflation and numerous shocks due to Hungarian low level of convergency and different monetary policy transmission mechanism. Hungary has no chance to avoid adoption of euro in the log run, but if it keeps forint for at least a few years, Hungary can expect a tolerable inflation, more natural convergential process and the possibility to use its own monetary policy, which in Hungary is based right on the exchange rate channel of monetary transmission.
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