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Determination of Transfer Prices in OEZ Group
Toman, Petr ; Šťerba, Jan (referee) ; Kocmanová, Alena (advisor)
The theme of my thesis „Determination of Transfer Prices in OEZ group“ is determination the way of creation transfer prices for business iterrelations between affined companies. Work is focused on theoretic knowledge from areas of transfer prices whose pillar is „The Arm´s Length Principle“. With it relating tax correlation and required production of documentation for transparence for financing organs. Final recommendation are target to how (in the concrete and also generally) above all on problems resulting from current economic situation. Of binding force recommendation touche above all areas cover binding appreciation about correctness of creation transfer prices.
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Kompatibilita zlepšování ukazatelů wellbeingu
Dlabaja, Zdeněk
In this master's thesis, one of the most modern concepts for monitoring wellbeing in an economic context is introduced – the Better Life Index by the OECD. This composite index, comprising 11 topics, addresses both material aspects of quality of life and other non-material areas. The aim of this thesis was to determine whether such areas of quality of life examined by the OECD are mutually compatible. This issue is explored in the analytical part based on correlation within time series of indicators and among static indicators of the Better Life Index. The results of the analysis are subsequently discussed and contextualized with other sources and the opinions of other authors. In conclusion, the main findings, and implications of this work for the recipients of the Better Life Index are presented.
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Globální zdanění digitální ekonomiky
Bendová, Věra
The diploma thesis is devoted to the issue of taxation of the digital economy. Within this thesis are introduced related concepts such as digital economy, electronic commerce, new business models and the issue of double taxation. Subsequently, the proposals of the Organization for Economic Cooperation and Development and the EU are presented. The own elaboration part is devoted to the determination of potential tax revenues according to the OECD proposal and the evaluation of OECD and EU proposals for taxation of the digital economy.
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Well-being, methods of measuring well-being and their practical application
Kosková, Kateřina ; Kočí, Jana (advisor) ; Váchová, Alena (referee)
This thesis explores the topic of well-being in university students and related subjects, such as positive psychology, quality of life, and happiness. It introduces readers to the possible approaches of this concept and attempts to clearly define it's direction and purpose. One of the most well-known contemporary studies in this field is the Theory of Well-Being by American psychologist M. Seligman, through which the PERMA model was introduced. The aim of this bachelor's thesis is to measure well-being in a randomly selected group of university students using a questionnaire survey method. Translated PERMA™ model questionnaire enriched with 4 additional questions and a questionnaire from the Organization for Economic Cooperation and Development were used to obtain the data. The theoretical part also introduces research questions, which are subsequently answered in discussion based on the analysis and summary of individual data.
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Výdaje na výzkum a vývoj a ekonomický růst
Danyś, Ondřej
Danyś, O. Research and Development Expenditures and Economic Growth. Bachelor thesis. Brno: Mendel University in Brno, 2023. The bachelor's thesis examines the relationship between R&D spending and economic growth with a focus on government spending. The goal of the work is fulfilled thanks to panel regression analysis. The theoretical part shows the reasons why these expenses should lead to economic growth and contributes to the creation of the model in the empirical part. In the empirical part, a panel regression analysis is performed based on data from selected OECD countries. The period chosen for this analysis is between 2000-2020. The results of this regression indicated a positive effect of both total and government R&D expenditures on economic growth.
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International double taxation
Řezníčková, Markéta ; Kotáb, Petr (advisor) ; Sejkora, Tomáš (referee)
This diploma thesis deals with some questions of the international double taxation, particularly with the basic terminology and principles of the international taxation, bilateral double taxation treaties and new tools of legal regulation of the international double taxation such as BEPS, MLI, a package of European directions called Anti-BEPS and its implementation into the Czech law. The aim of this thesis is to identify, describe and analyse sectional questions in respect to long-term and current evolution. In the introduction I briefly introduce the topic. Afterwards the thesis is divided into four chapters that are linked to each other. The first chapter presents to the reader basic terminology and explains basic principles of this field independently and in relation to current legal regulation. Further I describe the types of double taxation and other institutes related to the international double taxation such as international double non-taxation. The second chapter deals with means of elimination of the international double taxation. Two basic methods are described and some of them are represented by basic examples. There are also described means of elimination of the international double taxation that can only be used in tax treaties (not in the national law). The last subchapter describes...
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Using Art Therapy Methods in Process of Handicapped Children Integration
SUMANNOVÁ, Markéta
This Bachelor Thesis deals with the psychological and social problems of handicapped children, the characteristic concept of integration, types of integration, aspects of integration. Also some organizations that are dedicated to the integration of handicapped children end their modus operandi are mentioned. The practical part is devoted to specific case reports and looks for modalities and possibilities of using art {--}therapeutic procedures and techniques to help improve some abilities which support the client´s integration and shows client´s artistic expression. Finally the Thesis sums up experiences and knowledge acquired through art{--}therapeutic influence of the integration process
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Tax avoidance by multinational corporations: evidence from new data
Vinogradov, Alex ; Janský, Petr (advisor) ; Palanský, Miroslav (referee)
The CbCR data published based on OECD's Action 13 of the 2015 Final Report represents the best macroeconomic CbCR dataset today. This thesis analyzes its second year of published data (2017), calculates historical ETRs and builds on top of the semi-elasticity model of profits with specifications successfully estimated on the 2016 data, with the use of OLS models, WLS models, which enabled the retention of the maximum amount of data and the unique use of Country Level Premium as a predictor proved itself as a better predictor than the alternative GDP per capita. The estimated semi-elasticity from the best model is then used to calculate the amount of shifted profits. JEL Classification B10, F01, F02, F15, F40, C21 Keywords BEPS, ETR, historical ETR, Country Risk Pre- mium Title Tax avoidance by multinational corporations: evidence from new data Abstrakt CbCR data jsou publikovaná v rámci akčniho bodu 13 Závěrečného reportu OECD a představují dnes ten nejlepší dataset ekonomickích dat, reportovaních po jednotlivích zemích. Tato diplomová práce analyzuje druhý ročnik techto data - pro rok 2017, spočitá efetivní daňovou míru a modeluje semi-elasticitu profitu pomocí OLS a poté WLS, terý umožni využít maximum pozorování z datasetu a zahrne riziková premia pro jednotlivé země jako preditor. Nejlepší...
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Corporate Governance Index for the Prague Stock Exchange and Zagreb Stock Exchange Listed Companies
Ibrahimpašić, Tihana ; Gutiérrez Chvalkovská, Jana (advisor) ; Vukelić, Tatjana (referee)
I | P a g e Abstract This thesis primarily focuses on the construction of a firm-specific index measuring the quality of corporate governance in the most liquid Czech and Croatian companies. The index is made by following OECD recommendations on construction of composite indicators. It allows comparison of best practices implementation on the overall level, and it also provides with a comprehensive analogy in terms of various governance domains performance. These domains are represented by four sub-indices: Board, Conflict of Interest, Shareholders' Rights, and Transparency and Disclosure. Initial assumption, stating that the Czech companies should have higher overall Corporate Governance Index score than the Croatian companies, is approved. Moreover, the Czech companies have stronger performance in three sub-indices: Board, Conflict of Interest, and Transparency and Disclosure, whereas the Croatian companies have negligible advantage solely with regard to the Shareholders' Rights Sub-index.
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