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Does the Shale Gas Revolution Mean the End of Biofuels?
Kouřílek, Jakub ; Janda, Karel (advisor) ; Luňáčková, Petra (referee)
World effort to reduce climate changes drives demand for more environmen- tally friendly alternative fuels, since transport emits quarter of total green- house gas emissions. For many years biofuels were main mean for achieving more green transport. Nevertheless, there are rising concerns that some of biofuels have negative environmental and social impacts sometimes worse than fossil fuels. This work links European Union's biofuels development with expansion of natural gas caused by exploitation from shale formations. We examine relationship between biodiesel, natural gas and relevant com- modities by using the price transmission framework. Results indicate weak slowly increasing negative price relation between biodiesel and natural gas. Our work finds favourable legislation for future application of natural gas vehicles. Nonetheless, we conclude that the expansion will not be driven by exploitation of shale gas at European Union territory. 1
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Marketing communication of Benzina, Shell and OMV between 2012 and 2014
Juščíková, Michaela ; Koudelková, Petra (advisor) ; Klabíková Rábová, Tereza (referee)
The aim of my bachelor thesis called Marketing communication of the biggest petrol station chains at czech market is to describe situation on the market with fuel, marketing activities of biggest petrol chains and consumers behavior while buying fuel. Theoretical part of my thesis contains brief of the therm matkething, explanation of marketing mix and key words to marketing research. Practical part of my thesis contains secondary and primary research. Secondary research describes marketing activities of chosen petrol chains in Czech Republic. Primary research describes consumers behavior while buying fuel. At the end of my thesis is advice based on the survey.
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Automotive fuel taxes and cross-border shopping
Kubovič, Jozef ; Janský, Petr (advisor) ; Mikolášek, Jakub (referee)
This thesis investigates the presence of the cross-border shopping for automotive fuel between the Czech Republic and neighbouring countries over the time period from January 2005 to December 2012. Tax rates on fuels were described as one of the main source of price difference between countries that induces cross-border shopping. Using monthly data for diesel and petrol we used error correction model and estimated both long-term and short-term relationships between consumption of fuel in the Czech Republic and prices in Czech Republic and neighbouring countries. We found the evidence of a negative relationship between prices of petrol in the Czech Republic and its consumption as well as a positive relationship between relative price of petrol in Germany upon the consumption of petrol in the Czech Republic, which indicates presence of the cross-border shopping from Germany to Czech Republic.
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Fight against evasion in indirect taxation
Havránek, Štěpán ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Thesis is focused on fight against indirect tax evasion. This topic was selected because it is a current issue. This is evidenced by media coverage regarding revealed tax evasion schemes; total estimated volume of tax evaded and increased activity of legislator in this field. The thesis is divided into three parts. In first part, I start with a general description of indirect taxes. I subsequently proceed with description of individual indirect taxes in the Czech Republic - value added tax, excise tax, and energy tax - and a brief summary of their evolution, main principles of functioning and their sources of law, both Czech and European. In second part, I tackle the problem of tax optimization, in particular the difference between legal and illegal methods of lowering ones tax. For this purpose, I go into more detail in explaining differences between tax planning, tax avoidance and tax evasion. I also draw attention to problems related to distinguishing these categories and to how these are interpreted differently by tax authorities in Anglo-Saxon and Continental area. After establishing theoretical background, I proceed by describing particular methods of evading tax, focusing mainly at illegal imports and carousel fraud, which, according to the Ministry of Finance, deprives Czech Republic of CZK 15...
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Sin taxes in the Czech Republic
Mouček, Jan ; Janský, Petr (advisor) ; Klimešová, Andrea (referee)
This paper is concerning taxes on so called sin goods. Consumption of these goods is believed to be wrong, its consumption have its negative effects on either the consumer or others. Such taxes are called excise taxes. In particular we focus this paper on tax incidence, the effect of these taxes on price of taxed goods. In economic literature concerning excise taxes it is usually presumed that the price rises by the same amount that the tax. If this presumption was false, it might have significant effect on this literature. We have tried to empirically analyse the effect of excise taxes using data from Czech statistical office and of our own. In particular we focused on cigarettes, beer, spirits and fuels. Using OLS estimates we came to interesting conclusions regarding effects of excise taxes on price of taxed products. Our results show almost zero effect of tax on cigarette and spirit price and at the same time confirm the presumption of full effect of taxes on beer. Further we modelled effects of value added tax and lagged effect of taxes with a one year lag. All of our results are definitely questionable though, as we used very low number of observations and therefore conclusiveness of these results is very little
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The operating costs of official vehicles of the Czech Republic Police in the framework of the regional police headquarters in the Pilsen region
Kubeš, Ondřej ; Hřebík, František (advisor) ; Šrédl, Karel (referee)
This work is theoretical part deals with revenues and expenditures, state budget, the Police of the Czech Republic and the cost of operating business vehicles. There are explained terms relating to the public sector, public finances and discussed herein system of public budgets. There are concepts and definitions car, the basic kinds of vehicles and road traffic. The practical part is focused on the management of the Police of the Czech Republic, the costs of the fuel consumed, the number of kilometers traveled and accidents official vehicles. There is described refueling and types of service vehicles, their numbers and the numbers of accidents and drivers who operates them. Finally, we evaluated the management of the Police and analysis of monitored indicators in the period and the expected development in the future.
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Prodejnost sortimentu suchého zboží v shopu čerpací stanice pohoných hmot
Bašta, Petr
The diploma thesis solves an important problem with the supply of fuel in the vicinity of the competitive environment. It was found that the biggest competitors of the subject are two fuel stations in the vicinity, although smaller in the scale of trading range sale, they must be regarded as competitors. Any failure causes the transfer of customers just to them. Analysis of the survey results showed that the proportion of the sales of dry goods to total sales in the years 2010 to 2014 was 13.22 percent on average. In the assortment of dry goods there was a significant increase in sales for vehicles and a reduction in other goods. Other products consists of the following specific items: toiletries, photoes, motorway tax stickers, batteries, telephone cards and coupons and others. The sale of fuel is significantly influenced by the price (for the period 2010-2014 change of 5.06 CZK per liter) and quantity (for the same period change of 28.41 percent). Due to the current low price of fuel and the assumption of relatively same level of sale prices it will be necessary to focus on improving the quality of services provided by employees of fuel station and expanding the trade range of additional sales for motorists.
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Business Plan for Petrol Station
Zatloukalová, Nikola ; Netopil, Tomáš (referee) ; Koleňák, Jiří (advisor)
The main goal of this thesis is to create business plan for the establishment of the petrol station operating as BENZINA franchise. Entrepreneurship, requirements of the business plan, franchising and definition of used analysis are described in the theoretical part. Necessary analyses are performed in the analytical part. Suggested business plan and schedule of its implementation are described in the last part of this thesis.
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