|
|
What Drives the Location of Profits: Examining the Behavior of Multinational Enterprises from Country-by-Country Reporting
Boukal, Tomáš ; Janský, Petr (advisor) ; Palanský, Miroslav (referee)
Multinational enterprises (MNEs) are increasingly using offshore financial centers to pay lower taxes on their profits. This behavior has distortive effects on the global economy, as the concentration of MNE activities resembles the global map of taxation. In this thesis, I exploit the OECD country-by-country reporting statistics to analyze the determinants behind the location of profits. I employ a gravity model and demonstrate that profits are highly sensitive to geographical proximity, with both physical and societal distance being significant factors. Furthermore, my findings suggest that, first, the existing literature's definition of financial secrecy lacks a conclusive role in attraction of extra profits, as its effects are likely to be already conveyed through taxation. Second, regarding the profits specifically located in offshore jurisdictions, a reverse gravity relationship exists, where multinationals are willing to incur extra costs to shift profits to more distant tax havens, revealing yet another geographical aspect of taxation.
|
|
|
"On the land". The original inhabitants of the north from the point of view of ecological anthropology
Boukal, Tomáš ; Kašpar, Oldřich (advisor) ; Maiello, Giuseppe (referee) ; Pargač, Jan (referee)
Work is concerned with possibility of the application of ethnology and landscape ecology methods in protection of the ethno-ecological landscape stability and landscape planning in the area of northwest Siberia. Valuable experiences were acquired from mapping in region northern Canada and on the basis of author's research in three northern regions (Sverdlovsk region, Jamalo-Nenets autonomous region, Russia and NWT, Canada). These regions are inhabited by original population in conditions of landscape balance threatened by outer factor. These conditions require to design feasible method of landscape ethno-ecological mapping and planning for region of the north-western Siberia.
|
|
|
How Much in Taxes Do Multinational Enterprises Pay?
Boukal, Tomáš ; Janský, Petr (advisor) ; Palanská, Tereza (referee)
Taxation of multinational enterprises accounts for a significant portion of government revenues. These revenues are however negatively affected by the tax behavior of many multinational groups which shift significant part of their profits to tax haven countries. The prevailing body of the literature on this topic has focused on the quantification of shifted profits and the resulting tax losses. Thus, the question of how much multinational enterprises do pay on taxes has remained unanswered. This has changed with the recent publications of Bolwijn et al. (2018) and Tørsløv et al. (2018). The aim of this thesis is to discuss their methodologies, apply them and present the amount of taxes paid by foreign affiliates of multinationals in individual countries. We express the results as a portion of GDP to enable cross-country comparison and put them in contrast to the estimates of tax losses from profit shifting. Keywords multinational enterprise, corporate income tax, international taxation, government revenue, tax avoidance
|
|
|
Does the size of an economy matter (a lot)? The economic potential of a country as a necessary or sufficient condition for regional dominance.
Boukal, Tomáš ; Kofroň, Jan (advisor) ; Karlas, Jan (referee)
The current economic rise of China entails one question. What significance can we attribute to the size of economy of countries for the accomplishment of regional hegemony? The ongoing debate agrees that economic might is a significant indicator of national power and thus the countries aspiring to dominate their regions should be displayed by lead in the economic sphere over other regional actors. Nevertheless, the consensus on the extent of this relationship has not yet been established. This thesis aims to contribute to the debate by determining whether economic potential constructed on GDP numbers is a necessary condition, a sufficient one, or neither of those, for regional dominance of countries. Based on the examination of historical cases from 1700 to 2010 and regions of Europe, Northeast Asia, and Western Hemisphere, we present a new indicator of regional dominance consisting of six sequential levels. By employing the "Necessary Condition Analysis", we argue that economic potential is a necessary but not a sufficient condition for higher levels of regional dominance with the effect of necessary condition denoted as "medium". Further, we provide a robustness check for the computation of economic potential using the Beckley's "GDP * GDP per capita" measure and Paul Bairoch's "Total industrial...
|
|
|
Sámi Visual Arts in the Context of the Development of Sámi culture
Květoňová, Markéta ; Rychlík, Martin (advisor) ; Boukal, Tomáš (referee)
This bachelor thesis deals with the development of the Sámi visual art in the context of the development of entire Sámi culture. The development is described from the end of the Stone Age to the present. The thesis focuses particularly on the period before the Christianisation (i.e. until the end of the 17th century), when the art was deeply connected with the then religious and mythological ideas and then on the 20th and 21st century when dominates efforts to deal with the harsh assimilation policy developed by majority nations and demonstrate own identity and ethnic peculiarity through the art. Further attention is paid to globalization and tourism which are contradictory factors. Key words: Sámi, visual arts, culture, mythology, religion, globalization, cultural identity
|
|
|
"On the land". The original inhabitants of the north from the point of view of ecological anthropology
Boukal, Tomáš ; Kašpar, Oldřich (advisor) ; Maiello, Giuseppe (referee) ; Pargač, Jan (referee)
Work is concerned with possibility of the application of ethnology and landscape ecology methods in protection of the ethno-ecological landscape stability and landscape planning in the area of northwest Siberia. Valuable experiences were acquired from mapping in region northern Canada and on the basis of author's research in three northern regions (Sverdlovsk region, Jamalo-Nenets autonomous region, Russia and NWT, Canada). These regions are inhabited by original population in conditions of landscape balance threatened by outer factor. These conditions require to design feasible method of landscape ethno-ecological mapping and planning for region of the north-western Siberia.
|
|
|
OpenUP project management methodology and software configuration for her support
Boukal, Tomáš ; Pavlíčková, Jarmila (advisor) ; Buchalcevová, Alena (referee)
The objective of this thesis is to familiarize readers with the project management methodology, specifically more in detail with OpenUP and RUP methodologies, and reveal the potential of software support for the methodology in general, with some specific parts being focused on OpenUP methodology. The benefit of this thesis is to map the current software offerings to support project management, finding the possible combinations of the integration software to optimize the infrastructure to facilitate the job of management and software development projects. First, the thesis deals with the allocation of project management methodology, familiarization with existing methodologies and a rough description, with two separate chapters that focus on more detailed description of the RUP and OpenUP. The second part deals with software support separation into categories, finding tools that cover different categories by its functionality and finally possibilities of integration between tools.
|
guest ::
