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Estimate VAT selection after the introduction of electronic evidence of sales in the Czech Republic from 2016
Píchal, Dominik ; Pikhart, Zdeněk (advisor) ; Zeman, Martin (referee)
The Bachelors Thesis focuses on the topic of the tax collection and other subjects that are related to the topic like underground economy, tax evasion and other instruments that lead to the efficiency improvement of the tax collection. Electronic evidence of taxes in Czech is the kind of the instrument that aims towards the increase of the tax collection and improvement of the control of the taxpayer. Comparation and analysis was used for its methodological basis. Analysis and comparison serves as the proof that the thesis, of the electronic evidence of taxes beeing an effective instrument, is correct. The merit of the thesis is an overall description of the chosen phenomena affecting the tax collection, description of the models of electronic evidence of taxes from abroad and most importantly description and analysis of the upcoming czech one.
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Drug use causing economical and other burdens to students at universities in the technical fields and the humanities in the Czech Republic in the year 2015
Pánek, Martin ; Barák, Vladimír (advisor) ; Krebs, Vojtěch (referee)
The topic of this bachelor thesis is the issue of drug use causing economical and other burdens to students at universities in the technical fields and the humanities in the Czech Republic in the year 2015. The first part focuses on the history of drugs, definitions and types of drugs and anti drug policies, which show how much money is spent on them by the state. It also explains the current situation in the Czech Republic, shadow economy and the social pathologies caused by drugs. The second part focuses on analysis of data acquired from the empirical research. The results of this research show that drug use is more prevalent in students of the technical fields compared to students of the humanities, as well as being more financially taxing for them. This is explained by the fact that men are more inclined to take drugs compared to women and the majority of students in the technical fields are men.
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Second housing and underground ekonomy in comunist Czechoslovakia
Lukešová, Valentina ; Szobi, Pavel (advisor) ; Chalupecký, Petr (referee)
The final thesis covers a situation of a second housing in Czech Republic. It analyzes an origin and a development of this phenomenon during 20th century. Thesis is focused on the second half of 20th century especially, emphasizes the variety of motivations for having the hobby of second housing and also discusses the issues with constructions or reconstructions of cottages and chalets. Particularly, insufficiencies of building materials and lack of craft services that are closely related to underground economy, which is also discussed here.
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