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Hodnocení daně z příjmů fyzických osob ze závislé činnosti ve vybraných zemích Evropské unie
Zwetzová, Alena
The bachelor thesis deals with the system of personal income taxation from employment in two countries of the European Union. The goal is based on identification and evaluation the differences or identities in two tax systems to determine which of them is more advantageous for the taxpayers in terms of tax burden. The first part explains the issue of personal income taxation from employment in two countries of the European Union and the second part is followed by the comparison of both tax systems with taking into account other aspects related to the employment and, last but not least, the whole issue of income taxation is illustrated in model examples and graphs.
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Risk group of persons with disabilities on the labour market in Prague from 2005 to 2015
Hošková, Laura ; Maule, Petr (advisor) ; Lukášová, Tereza (referee)
The theoretical part of the Bachelor Thesis comprehensively illustrates the status and representation of persons with disabilities (PWD) on the current labour market in the Czech Republic. In a general manner, the Thesis looks at the employment policy as well; especially its legislative basis in the legal framework of the Czech Republic and selected EU countries. Furthermore, the legal obligations of employers of PWD and the possibilities of fulfilling the mandatory share of PWD employment are stated. Findings of two qualitative employment studies are presented showing that PWD enter the labour market equipped with specialized competencies, which they are willing to complete by retraining programmes in case of need. The employers perceive the employment of PWD mainly as a financial profit, granted to them by the state; and the legislative conditions are a sufficient incentive for them. The questionnaire survey pointed out that the weakness in the employment of PWD is the lack of part-time jobs, which are highly demanded among them. Therefore the Thesis presents a solution, which could be the creation of shared work positions.
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Analysis of strengthening intellectual property rights on selected economic indicators in selected world countries in years 2013 to 2015
Tománek, Michael ; Zeman, Martin (advisor) ; Maule, Petr (referee)
This paper analyzes the relationship between the protection of intellectual property rights, and selected economic indicators between 2013 and 2015. The topic is the impact of intellectual property protection to economic growth and development. The theoretical part analyzes the different views on the issue of intellectual property, its forms of protection and analysis of international protection. It also defines GDP, GDP per capita, foreign direct investment and research and development expenditure. The practical part analyzes the correlation between these economic indicators and index of intellectual property rights, as an indicator of the strength of protection of intellectual property rights in selected countries. The work focuses on industrial property.
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Comparison of Slovak and Croatian model electronic records of sales and their effects on selected economic indicators in 2013-2015
Hušková, Pavlína ; Vostrovská, Zdenka (advisor) ; Zeman, Martin (referee)
The aim of the thesis is to analyze and compare the implementation process and economic impact of electronic records of sales in the Slovakia and Croatia. The first three chapters define the basic concepts related to the topics of the thesis such as the taxation system, the shadow economy and the harmonization of tax systems across the European Union. The thesis focuses on the characteristics of the taxation system in the Slovakia and Croatia specifically for value added tax. The practical part deals with the analysis of the electronic records of sales in these countries. The benefits and impacts of the electronic records of sales compare to selected economic indicators and infer recommendations for the Czech Republic. The last part of the thesis outline for the readers the issue of state lottery associated with the receipt.
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Analysis of real and nominal convergence of the Visegrad Group in the years 2000-2015
Wikturna, Jan ; Strejček, Ivo (advisor) ; Zamrazilová, Eva (referee)
This Bachelor thesis is focused on a macroeconomic analysis of the process of the real and nominal convergence of the Visegrad Group countries to the old member states of the European Union, called EU-15 during the period of 2000-2015. The objective of the analysis is to confirm or disprove the hypothesis that in the selected period there is a convergence of the economically backward V4 countries with the advanced EU-15 countries and to highlight the factors that are behind the narrowing of the gap in economics and price levels. The theoretical part deals with the ways in which we measure and compare the economic performance and economic level, and explains the different approaches of the problem of economic growth and the subsequent catching up effect. The practical part is focused on a comparison of elected macroeconomic indicators and reference is made to the selected factors to determine whether, and for what reasons, the economic convergence of these selected countries made towards the developed countries of the EU-15. The analytical part confirms the ongoing process of the real and nominal convergence throughout the period, but its course is varied during different times of the period. In conclusion, it is found that the rate varied by the convergence processes and in fact positively affected the V4 countries, that joined the European Union. The incoming dynamics of the convergence, especially the prices, were significantly disrupted by the economic crisis.
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Fiscal rules in selected EU countries between 2004-2015: sensible method for consolidation of public finances or fad of politicians?
Veselý, Lukáš ; Strejček, Ivo (advisor) ; Chmelová, Pavla (referee)
The subject of fiscal rules is very topical issue. The rise of public debt in certain developed countries resulted in what is sometimes called "debt crisis". Debt of those countries which is higher than their annual gross domestic product is viewed as unpayable by some economists. The main objective of this thesis has been to prove or disprove hypothesis that the fiscal rules studied in this paper are an effective solution for public finance consolidation. This verification was based on the analysis of fiscal rules functioning in selected countries between 2004 and 2015. As per results of analysis the paper aims to give recommendations for the Czech financial constitution proposal. The actual results of inquiry proved the hypothesis. Well-chosen fiscal rules are the right way towards fiscal consolidation, provided they are observed. Fiscal rules making thus requires an emphasis to be placed on the well-formulated exit clauses altogether with prospective sanctions. The current Czech financial constitution proposal is built on the correctly picked fiscal rule type, although the reference value lacks economic sense and it would not lead, with a high degree of probability, towards fiscal consolidation.
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Tax and legal issues of real-estate business in Austria
Banctel, Kristýna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The purpose of this study is to compare tax and civil-law issues concerning property business in Austria and in Czech Republic in 2016 and to investigate the efficiency of the current legislation against the real estate bubble. The theoretical part of this study contains selected demographic and price statistics concerning real estate in both countries and focuses on the description of the existing law currently in effect in both compared countries. The practical part analyses tax and transactions costs that concern property trading and a comparison of possibilities of amortisations and rentability of a rented flat in both countries.
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Economy of Chile in 1960s and 1970s with Accent on Market Reforms after 1973
Strejčková, Klára ; Pekárek, Štěpán (advisor) ; Ševčík, Miroslav (referee)
This bachelor thesis puts the stress on the analysis of economic reforms approved in Chile in the 60's and 70's years of the 20th century. The focus of this work is profoundly dedicated to the analysis of two important macroeconomic indicators: developments of inflation and trade exports, bearing in mind the context of the coup in 1973 which is seen as a direct consequence of the communist rule of the Salvador Allende's Cabinet (1970-1973). The Allende's Cabinet strove to transform the Chilean economic society into a socialist one. The bachelor thesis has validated a hypothesis stating that the pro-market reforms approved after 1973 led to diversification of the Chilean export as well as a gradual and progressive stabilization of the country's inflation that had reached as 350 % during the socialist Allende's government. This work brings a comparison of two very different economic doctrines that formed Chile in the 70's of the last century. There is being compared a socialist government approach, having focused on nationalizing of the private sector, to the liberal government's approach aimed at decreasing the public sector, privatization as well as tearing down international trade barriers.
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Implementation of the Smart Metering Systems in Energetics in Slovakia
Petreová, Adela ; Machek, Ondřej (advisor) ; Tyll, Ladislav (referee)
The goal of the Master´s thesis is to map the actual situation of transformation of power energy sector to smart grid, find answers to some of the major questions concerning the implementation of smart metering systems, evaluate societal and economic costs and benefits, evaluate trends in legislation, compare the situation in Slovakia with other peer countries from the European Union, and create a follow-up recommendations for Slovakia based on this assessment. The thesis includes detailed critical analysis of the CBA, originally created for Slovakia, using benchmarking with countries with a different calculation approach. The used methodology in this work is a research of available resources, qualitative research of case studies, break-down of the CBA, and expert research through interviewing. The outcome is evaluation of economic and societal contributions of smart metering systems and mapping the process and state of the implementation.
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Makroekonomický dopad mateřské (a rodičovské) dovolené ve srovnání České Republiky s Brazílií
Kalkusová, Marie ; De Castro, Tereza (advisor) ; Neumann, Pavel (referee)
This thesis aims to estimate the macroeconomic impact of maternity and parental/paternal leave in the Czech Republic and Brazil. In addition, the thesis stresses out the costs of Czech model application to Brazil and vice-versa. The first chapter brings a theoretical framework. It compares the analyzed policies in both countries and introduces the relevant terms. The second chapter estimates the costs of maternity and parental/paternal leave related to public expenditure and GDP for the years 2005-2014 and brings own simulation model for Czech model application to Brazil and vice-versa. The third chapter analyses the inefficiencies and suggest possible mitigation. The results show the costs of 0.71% of GDP and 1.66% of public expenditure in the Czech Republic and 0.50% GDP and 2.27% of public expenditure in Brazil in 2014. The Czech model applied in Brazil would be very costly and the opposite scenario would lead to the decrease of macroeconomic burden in the Czech Republic. The thesis also analyzes the influence of maternal and parental leave in other areas, such as labor market, where the current structure may penalize Czech women in long term. By this analysis, the thesis contributes to the current debate about the impact, the length and costs of maternity and parental leave.
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