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National Repository of Grey Literature

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Vztah efektivní míry zdanění příjmů fyzických osob a politicko-ekonomického cyklu v ČR Pavlíčková, Tereza The bachelor thesis describes the relationship between the political business cy-cle and the effective tax rate of individuals in the Czech Republic from 1993 to 2015. The aim of this thesis is to create a model specifying this relationship. The theoretical part describes the approaches to modeling the political business cycle, the current way of taxing income and its development, including social and health insurance contributions. The practical part of the thesis is consisted on an econ-ometric model which is based on calculations of effective tax rates for model tax-payers and date of parliamentary elections. The model describes the relationship between the first differences of effective tax rates and the date of parliamentary elections, which is assessed in terms of possible occurrence of the political-economic cycle. Detailed record

Dopady vstupu Slovenska a Estónska do Eurozóny Svetková, Andrea Svetková A., Eurozone entry impacts of Estonia and Slovakia. Bachelor thesis. Brno: Mendel University in Brno, 2015. The bachelor thesis verifies, using ARIMA models and structural breaks detection through QLR test, whether it is possible to observe expectations regarding the common currency Euro adoption in Slovakia and Estonia. It focuses on the observation of the time series of GDP, HICP, harmonized unemployment rate, trade balance and the government debt development in the period of 2006-2014. Detailed record

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