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Excise taxes on alcohol, beer, wine and semiproducts under Community law
Baránková, Petra ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Resumé / Summary Excise duties on alcohol and alcohol beverages in Community law The main topics of my thesis are excise duties and administrative aspects relating to them. Czech Republic joined the European Union in 2004. The EU begun the integration to achieve political power and economic prosperity. To achieve that prosperity could be complicated due to obstructions of free movement of products created by demands on administration of excise duties. I decided to focus on excise duties, especially the excise duty applied on alcohol and alcohol beverages. The aim of this publication is to describe the EU legislation of excise duty as well as to identify and describe problems arising from that particular area of law. I also paid attention to problems concerning implementation of the EU legislation into Member States law including Czech Republic. In the first chapter we can find a definition of a tax, its characteristics and classification from different points of view, after that also more detailed description of features of an indirect taxation. In the second chapter I have attempted to define the concepts of coordination, harmonization and competition in tax field and then evaluate their advantages and disadvantages in comparison. Then I tried to approach the issue of excise duties in national legislation...
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Impact of immigration on the economical indicators in Australia, Great Brita-in and United states of America
Baránková, Petra ; Macáková, Libuše (advisor) ; Sirůček, Pavel (referee)
The diploma thesis deals with the issue of immigration and its impact on the economy in Australia, Great Britain and the United States of America. In the introduction, various migration theories explaining the migration motifs and immigration policies, whose specifics and the type of requirements of the monitored countries sheds the composition of incoming individuals, are discussed. This profile is complemented by the analysis itself, which examines the socio-economic factors of foreign-born population living in the monitored countries. This analysis is carried out by cross-sectional data comparisons, but it monitors the arrival times of individuals, providing an overview within the timeline. In order to determine the impact of immigration on employment and average wages, regression was used, but this effect was in no way proven beyond the impact on average wages in Australia.
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Excise taxes on alcohol, beer, wine and semiproducts under Community law
Baránková, Petra ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Resumé / Summary Excise duties on alcohol and alcohol beverages in Community law The main topics of my thesis are excise duties and administrative aspects relating to them. Czech Republic joined the European Union in 2004. The EU begun the integration to achieve political power and economic prosperity. To achieve that prosperity could be complicated due to obstructions of free movement of products created by demands on administration of excise duties. I decided to focus on excise duties, especially the excise duty applied on alcohol and alcohol beverages. The aim of this publication is to describe the EU legislation of excise duty as well as to identify and describe problems arising from that particular area of law. I also paid attention to problems concerning implementation of the EU legislation into Member States law including Czech Republic. In the first chapter we can find a definition of a tax, its characteristics and classification from different points of view, after that also more detailed description of features of an indirect taxation. In the second chapter I have attempted to define the concepts of coordination, harmonization and competition in tax field and then evaluate their advantages and disadvantages in comparison. Then I tried to approach the issue of excise duties in national legislation...
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Analýza konvergenčních charakteristik zemí V4 po vstupu do EU a jejich dopady na životnú úroveň domácností
Baránková, Petra
Baránková, P. Analysis of convergence characteristics of V4 countries after EU entry and their impact on living standard of households. Bachelor thesis. Brno: Mendel university in Brno, 2014. Bachelor thesis is dealing with convergence of V4 countries to the EU average by examining relevant macroeconomic indicators and indicator of living standard on the basis of econometrics analysis. Except of theoretical background about convergence definition, options of its econometric modeling and existing empirical research concerning given issue, the work is performing its own analysis of absolute and conditional beta-convergence and sigma-convergence of GDP/inh., inflation, unemployment and income of households.
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