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Limits to Global Tax Cooperation: Unsuccessful Negotiations in the United Nations
Březovská, Romana ; Parízek, Michal (advisor) ; Karlas, Jan (referee)
In view of the adopted SDGs in 2015 and their focus on domestic resource mobilisation, this diploma thesis attempts to fulfil two main objectives. First, it aims to describe and analyse the current tax system often labelled not only by developing states as unfit for the 21st century's globalized economy. Second, it tries to provide deeper understanding of reasons that lead certain countries not to support the creation of a UN Tax Body, the only platform where all countries could participate in the negotiating of tax harmonization on an equal footing. Three hypotheses based on a neorealist, liberal and functional regime theory are put forward. Using data obtained from interviews conducted with delegates at the UN, it can be concluded that the organisational infrastructure is the power reflection. While the OECD BEPS mechanism is recognised by many as efficient and sufficient, this is possible due to the enabling power relations that exclude more than hundred developing countries from the negotiation of international tax rules. It can thus be concluded that the current OECD mechanism does not address existing policy loopholes that cause losses to developing countries. To match the SDGs' rhetoric with reality, policy-makers should create a more inclusive and universally agreed on standard-setting...
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Efektivnost poskytování rozvojové pomoci států OECD na rozvoj dopravní infrastruktury Keni
Hromádko, Tomáš
This diploma thesis deals with the analysis of transport infrastructure and with analysis of provided official development assistance in the transport sector in Kenya. The problems of providing official development assistance and methods of evaluation of the transport infrastructure are defined in the literature retrieval in the theoretical part. The analysis and the description of the transport situation in Kenya and the evaluation of the impact of development assistance on the quality of the road network by using selected indicators are carried out in the practical part. In conclusion, the author proposes specific recommendations that would improve the current situation.
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The Czech Republic in international organizations
BUČILOVÁ, Lenka
The bachelor thesis is focused on the cooperation of the Czech Republic with the selected business international organizations, the International Monetary Fund, World Bank Group, Organisation for Economic Cooperation and Development and the World Trade Organization. The main objective was to determine the status and benefits of the Czech Republic in the framework of international organizations. As a secondary objective was set a brief introduction to international organizations, which is a member of the Czech Republic, identify the advantages and disadvantages of the Czech Republic from these international organizations.
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Utilization of Biofuels in Agriculture of Czech Republic
Pavelčík, Pavol ; Slavíková, Lenka (advisor) ; Slavík, Jan (referee)
The central task of this work is to analyze the question of biofuels of the first and the second generation and their application in agriculture in the Czech Republic. The first part characterizes biofuels of the first and the second generation and briefly presents the methods of their production. Further on, it presents the reasons for accepting this strategy by European Union and interprets the viewpoint of The Organization of Economic Cooperation and Development. The main part of the work concisely presents the outcomes of the application of biofuels in the world, however the centre of attention is on the analysis of the present circumstances of biofuels being used in agricultural sector of the Czech Republic. The analysis is based on the information accessible from the Ministry of Agriculture of the Czech Republic as well as on the experiences of their cultivation in the farms.
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