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Daňové úniky a možnosti jejich měření
Chaloupková, Tereza
Chaloupková, T. Tax evasion and how to measure it. Diploma thesis. Brno: Mendel University, 2023. The thesis deals with methods of measuring tax evasion estimates. The aim of the thesis is to determine the parameters of tax evasion and to compare the results with those of other authors. Furthermore, the conclusions are also formulated in terms of evaluation of methods and the suitability of these methods. The paper characterizes the concepts of tax evasion and shadow economy. Furthermore, the paper describes the direct and indirect methods and their evaluation. The next section focuses on the selection and application of two methods, which were selected by means of classification according to objective criteria. The estimation result of the monetary method had a decreasing trend over the period 1999 to 2022. In the MIMIC method, variables such as Unemployment, Tax burden, GDP per capita, Freedom, Corruption, GDP growth, M1 and Participation rate were used. The estimation using MIMIC method had a slight increasing trend which ranged from 17.8% of GDP to 20.57% of GDP for the period 2003 to 2021.
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Impact of retirement age on the shadow economies of Central European countries: the case of Austria and Germany
Chabak, Mariia
The bachelor thesis is focused on investigation the underlying causes of the shadow economy in Austria and Germany, with a particular emphasis on the retirement age. The research data was obtained from the World Bank Data Bank and OECD estimates related to retirement age. To conduct the research methodology and analyze the data, the MIMIC model and Stata 17 SE software were employed. The thesis results provide insights into the factors that influence the shadow economy, particularly in relation to the retirement age. Additionally, the thesis proposes methods to mitigate the adverse effects of the shadow economy growth from the retirement age perspective.
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Vliv globální krize na rozsah stínové ekonomiky v České republice
Habarta, Roman
Bachelor thesis is focused on the evaluation of the impact of the global crisis on the shadow economy in the Czech Republic. The theoretical part deals with the function of the shadow economy and meaning in the current economy. The next part evaluates the causes and consequences of the existence of the shadow economy. In the empirical part I used Gutmanns method and Method of inconsistent (discrepancy) for own estimation of the size of the shadow economy in the period from 2005 to 2013. The calculations are compared in the context of the pre-crisis period, during and after the crisis. I also used in the practical part regression analysis to assess the impact on the shadow economy for the 28 EU countries.
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Natural Resource Curse and Shadow Economy: Emprical Evidence
Chen, Anna ; Horváth, Roman (advisor) ; Janda, Karel (referee)
The study aims to investigate the impact of natural resource wealth on the shadow economy. The theoretical section provides the basis of understanding the nature of two phenomena and discusses the possible transmission channels through which natural resources might influence the shadow economy. Consequently, the key determinants of the shadow economy are examined by static and dynamic models. Natural resource abundance is proxied by natural resource rents. We employ a panel data set for 109 countries for the period from 1996 to 2006. The results reveal that resource wealth is associated with the decrease of the shadow economy. This result is robust for different resource types (durable and non-durable), and the effect is more profound for countries with a low income level. JEL Classification C33, E26, O13 Keywords natural resources, shadow economy, dynamic panel data models, system GMM estimator Title Natural Resource Curse and Shadow Economy: Empirical Evidence
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Legální a nelegální způsoby minimalizace daňové povinnosti
Škodíková, Veronika
Škodíková, V. Legal and illegal methods of tax liability minimalization. Diploma thesis. Brno, 2017. The diploma thesis is focused on the topic of legal and illegal ways of minimizing the tax liability of the taxpayer of income tax in the Czech Republic. In the first part of the thesis, an analysis of available literary sources is made. It defines the tax theory, the specifics of taxes in the Czech Republic, the issue of the shadow economy and its measurement and the tax evasion. In the next part of the thesis, the most frequently used ways of minimizing the tax liability are outlined with emphasis on their legality. The thin line between legal and illegal ways is complet-ed by the case law. Another part of the thesis deals with the actual measurement of the size of the shadow economy using Gutmann's monetary method. At the end of the thesis, the most important findings and results are discussed.
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Ekonomické dopady zavedení elektronické evidence tržeb v České republice
Honzírková, Hana
Bachelor thesis is dealing with the impacts of implementation of the Electronic Record of Sales in the Czech Republic. The research contains state budget, mainly government revenue. Then there were analysed the Law of Electronic Record of Sales and obligations of taxpayer. In another part of work there are example states: Croatia, Austria and Slovakia where process of Cash Collections, Grey Economy and the number of tax entity are studied. The same data were found for the Czech Republic and were used in comparison. The result of comparison was used in the recommendation for the Czech Republic.
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Dopady zavedení EET na příjmy státního rozpočtu
Vaňková, Silvie
Bachelor thesis is dedicated to issues connected with electronic record of sales and the subsequent evaluation of its impact on revenue of the Czech Republic’s state budget. For this purpose, the Difference-in-Differences method is applied on value added tax data. This method is used to estimate the impact of intervention using counterfactual data representing the presumed development of subject in case of not providing the intervention. The impact estimation of the ERS is also carried out by testing the structural break in monthly data of VAT collection. The estimated results confirmed the reported benefit of this instrument to the state budget revenue, specifically VAT collection, but the exact value of its impact cannot be clearly determined.
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Efektivnost systému elektronické evidence tržeb v České republice
Rohlena, Miloš
This diploma thesis is devoted to electronic records of sales with its closely related tax efficiency. The concept of shadow economy is also touched upon as it has negatively a effects the tax system efficiency. The first part of the thesis analyzes the accessible printed and electronic literature dealing with tax efficiency, shadow economy and tax evasion and their measurement. The subsequent part is dedicated to the electronic records of sales, mainly in the Czech environment. The implementation process and its reasons are explained, followed by a comparison with the Croatian model of records of sales. The last part deals with measuring of the shadow economy using Guttmann’s monetary method with its modification, and an analysis of costs and revenues which are connected to the electronic records of sales system. The impacts on business environment caused by the new system are moreover examined. Finally, the findings and results of the carried out analyses are discussed together with suggested proposals.
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Elektronická evidence tržeb v České republice jako nástroj eliminace daňových úniků
Prokopová, Hana
The diploma thesis is focused on clarification of tax evasion, shadow economics, measurement methods and possibilities of their reduction. The attention is also aimed at the topic of electronic records of sales, their main models, legislative adjustments and major reasons of implementation in the Czech Republic and selected countries. The aim of the thesis is examination of impact on individual countries based on the tax revenues, the number of business entities and the price level. Then the individual findings are evaluated and compared.
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Dopady zavedení elektronické evidence tržeb
Nguyen, Michal
Nguyen, M. Electronic registration of sales. Bachelor thesis. Brno: Mendel University, 2018. This thesis deals with an evaluation of impact Electronic registration of sales (EET) in the Czech Republic. The first part of Bachelor thesis is devoted to describing the issue of the shadow economy and the "EET" system itself. The next part encompasses an analysis of the current state of tax collection in the Czech Republic, the development of prices, wages and number of business entities in the affected sectors after the implementation of "EET". Last but not least, this thesis is also focused on enumeration the costs associated with the system. Results are evaluated on the basis of information from public service, statistical office and online enterprise databases. Overall, it was found that, despite a better tax collection, there was no significant size reduction of shadow economy in the Czech Republic.
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