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Potravinové zásoby českých domácností
Medová, Daniela
Medová, D. Food stocks of Czech households. Diploma thesis. Brno: Mendel Univer-sity in Brno, 2023. The diploma thesis deals with the characteristics of consumer behaviour re-lated to purchases of food for storage in Czech households. The thesis identifies the food that Czech households buy for storage, where consumers store it, their motivation to stockpile food and factors that influence the size of food stocks. In addition, the amount of consumption and expenses of Czech households for food, the amount of food waste and the most common reasons for throwing away food are listed here too. The characteristic was created using processed primary and secondary data. Primary data were collected through a questionnaire survey (n = 319) and structured interviews (n = 20). Based on the results of this research, recommendations are proposed for traders and consumers that will lead to a re-duction in food waste.
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Dopady změn sazeb DPH u potravin v zemích EU
Pokorná, Lenka
This diploma thesis is focused on examining the impacts of the distribution of the tax burden/benefit on the seller and the buyer in the changes of the VAT rates for foodstuffs in the countries of the European Union, between years 2010 and 2016. The main objective of the work is to set relative values of the tax incidence for consumers and producers in the individual EU countries, and then to deter-mine the general model of this distribution. For the solution, the tax impact meas-urement method was used at the time of the tax rate change using formulas. It was found that in the EU countries the average tax burden on the buyer was 66%. The buyer also receives an average tax benefit of 58% on average. This finding is beneficial for tax policy makers in their decision making.
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Chování spotřebitelů na trhu potravin v období ekonomického růstu v ČR
Křížová, Ivana
This diploma thesis deals with the behavior of consumers in the food market during the period of economic growth. The goals of the work is to describe changes in consumer behavior and to identify factors influencing consumers when purchasing food. Thesis describes developmental trends of macroeconomic indicators related to the Czech Republic, household incomes, expenditures based on purpose and food consumption of Czech households. The source of information for this work is also a questionnaire sur-vey which provides background material for identifying factors affecting consumers when buying meat products, bakery products, milk and dairy products. Another source is indepth interviews that extend the results of the questionnaire and provide a more detailed picture of the issue. The results can ultimately be used by food business or pro-ducers.
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Customer behavior on the Czech grocery retail market on the example of the company Globus
Hájek, Pavel ; Zeman, Jiří (advisor) ; Filipová, Alena (referee)
This diploma thesis elaborates on the customer behavior on the Czech grocery market. The emphasis is particularly put on the customers' reaction to the special offer flyers. This research paper describes the real special offer price campaigns of the retailer Globus and analyses the customer behavior that is caused by these special offer prices. Furthermore this thesis also develops the concept of better reaction to such a customer behavior. By applying this concept, better and more effective realization of special offer price campaigns could be generated.
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Změny snížené sazby DPH u potravin a jejich dopady na subjekty v ČR
Švancarová, Šárka
This diploma thesis deals with changes of the reduced value added tax rate on food and their effects on entities in the Czech Republic. The literature overview explains the basic terms in the area of value added tax, and in more details it describes the issue of tax incidence and its consequences. The attention is also concentrated on the food market and on the principles that operate on it. The next part concerns the quantification of the actual development of the reduced value added tax rate and its impact on the distribution of the tax burden. The aim of the diploma thesis is to determine the degree of the tax burden distribution arising due to changes in the reduced VAT rate imposed on food in the Czech Republic within the maximum possible length of the time series between buyers, sellers and manufacturers and to compare these results with theoretical assumptions about the distribution of the tax burden between these entities. The partial objective is to evaluate how the determined distribution of the tax burden affects different groups of consumers.
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