|
|
Obmedzovanie škodlivej spotreby v Európskej únii pomocou daňových nástrojov
Černáček, Kristián
The diploma thesis is focused on consumption taxes in the European Union, their changes and impacts on limiting harmful consumption. The author of the diploma thesis examines the level and change of consumption tax rates in EU countries, the development of average and median wages, prices of goods of harmful consumption and the costs caused by harmful consumption. The main goal of the diploma thesis is to find out whether it is possible to effectively reduce consumption by increasing tax rates. The secondary goal is to define the amount of consumption taxes in the EU, to find out prices and wages. In the Czech Repub-lic, find out the level of consumption, calculate the elasticity of demand and compare the results with the results of a questionnaire survey. Based on the findings, evaluate the effectiveness of the tax policy and propose measures.
|
|
|
Comparison of proposals of implementation of unconditional basic income
Dohnal, Ondřej ; Špeciánová, Jitka (advisor) ; Brožová, Dagmar (referee)
This bachelor thesis summarizes already existing proposals of implementation and practically established concepts of unconditional basic income, which is a form of welfare state. Guaranteed income should provide financial security to all residents and ensure the existential needs for them. The author of the thesis tries to interpret the concept of unconditional basic income, give comprehensive overview of existing proposals and compare their differences. Hypothesis states, that there is no unified method of implementation of unconditional basic income, that could be used in any country. The used method is theoretical, particularly the method af analysis, synthesis and comparison. Conclusion is the fact, that despite topicality and frequency of literature sources, we still cannot unanimously capture definition and technique of implementation and funding of unconditional basic income. On the contrary, it is necessary to consider individuality of each state, its culture and customs.
|
guest ::
