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Bleeding after cardiac surgery. Importance of fibrinolysis in off-pump versus on-pump coronary artery bypass surgery
Jareš, Martin ; Vaněk, Tomáš (advisor) ; Dominik, Jan (referee) ; Málek, Jiří (referee) ; Nečas, Emanuel (referee)
The aim of our two prospective randomized studies was to evaluate and compare haemostatic effects of fibrinolytic inhibitors in patients undergoing off-pump coronary artery bypass surgery (OPCAB). The first study evaluated efficacy of tranexamic acid vs. placebo, the second one compared effects of tranexamic acid vs. aprotinin vs. placebo. In addition, the risk of per operative myocardial ischemia and trombotic events was assessed. In the first study postoperative bleeding was significantly lower in the tranexamic acid group compared with the control group. We observed two postoperative myocardial infarctions (one in each group) and any cerebrovacular event or pulmonary embolism. In the second study we conclude that both tranexamic acid and aprotinin significantly reduce the postoperative blood loss in OPCAB patients, and the efficacy of tranexamic acid and aprotinin, respectively, seems to be quite similar. We did not observe any statistically significant difference in the need for allogenic transfusion, although the total number of re-transfused patients was the highest in placebo group. Treated groups did not demonstrate postoperative increase in mean levels of myocardial enzymes, compared with placebo group. Significantly higher mean values of D-dimer were found in placebo group 24 h...
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Bleeding after cardiac surgery. Importance of fibrinolysis in off-pump versus on-pump coronary artery bypass surgery
Jareš, Martin ; Vaněk, Tomáš (advisor) ; Dominik, Jan (referee) ; Málek, Jiří (referee) ; Nečas, Emanuel (referee)
The aim of our two prospective randomized studies was to evaluate and compare haemostatic effects of fibrinolytic inhibitors in patients undergoing off-pump coronary artery bypass surgery (OPCAB). The first study evaluated efficacy of tranexamic acid vs. placebo, the second one compared effects of tranexamic acid vs. aprotinin vs. placebo. In addition, the risk of per operative myocardial ischemia and trombotic events was assessed. In the first study postoperative bleeding was significantly lower in the tranexamic acid group compared with the control group. We observed two postoperative myocardial infarctions (one in each group) and any cerebrovacular event or pulmonary embolism. In the second study we conclude that both tranexamic acid and aprotinin significantly reduce the postoperative blood loss in OPCAB patients, and the efficacy of tranexamic acid and aprotinin, respectively, seems to be quite similar. We did not observe any statistically significant difference in the need for allogenic transfusion, although the total number of re-transfused patients was the highest in placebo group. Treated groups did not demonstrate postoperative increase in mean levels of myocardial enzymes, compared with placebo group. Significantly higher mean values of D-dimer were found in placebo group 24 h...
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Taxation in the context of the European common single market
Bušovská, Monika ; Vančurová, Alena (advisor) ; Izák, Vratislav (referee) ; Jareš, Martin (referee)
Formation of a common single market without distortions is one of the main priorities during the integration process of the European Union. For this purpose it is necessary to coordinate activities of all the Members throughout the entire Community ant it should lead to European integration and convergence. The main aim of this work is to verify European formation of the common single market throughout European tax policy in other words, through the convergence of the tax burden. Secondary aim is focused on the question of what impact do convergence of tax mixes and tax competition have on the convergence of the taxation in the EU. For this purposes data from the years of 1965 - 2011 in combination with methods of Beta Convergence, Sigma Convergence and panel regression analysis with fixed effects are used. Results confirm the tax systems convergence and its speed not only in the area of total tax burden but also in tax mixes, implicit tax rates and some statutory tax rates. Panel regression analysis with fixed effects subsequently confirmed the positive impact of the convergence of nearly all tax mixes parts and tax competiton on the total tax burden convergence. The highest impact on the tax convergence was verified at the tax competition and property taxes. All models accomplish diagnostic tests and are econometrically robust. It was confirmed the European Union has been fulfilled its primary aim through the tax policy and under established assumptions the highest impact on tax convergence have tax competition and property taxes.
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Tax evasion and consumption tax
Moravcová, Jana ; Vítek, Leoš (advisor) ; Jareš, Martin (referee)
The Diploma Thesis deals with estimation of tax evation of value-added tax in the Czech Republic during 2006-2010. For the estimate we have used the concept of tax gap (in the case of VAT we speak about VAT gap), which is based on comparison of theoretical tax liability of the economy with the actual tax receipts. An international comparison of the Czech Republic VAT gap with available data of other countries has been made as well. The Thesis includes further description of tax evation types specific for VAT and other approaches to measurement of tax evation. Role of the shadow economy measurement used for tax evation estimates is accounted for.
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Tax reliefs of personal income tax in the Czech republic and in the particular countries OECD
Ďurišová, Milena ; Vítek, Leoš (advisor) ; Jareš, Martin (referee)
The diploma thesis is focused on identification and partial quantification of tax reliefs of personal income tax in 2011. This diploma thesis is divided into 4 sections. The first one contains view of existing literature and research in the field of tax reliefs. The second one is theoretical and it is dedicated to the broad theory of tax reliefs and their operation in the countries OECD. The third one is theoretical-analytical and is focused on the view of definition among the particular countries and subsequent identification of tax reliefs in Australia and Canada. The main section of the diploma thesis is fourth part. This analytical part contains the identification and quantification of some provisions of tax reliefs of personal income tax in the Czech Republic.
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Tax expenditures in the Czech Republic
Jareš, Martin ; Kubátová, Květa (advisor) ; Vančurová, Alena (referee) ; Sadovský, Zdeněk (referee)
The main objective of the thesis is to analyse tax expenditures in the tax system of the Czech Republic. More specifically to identify tax expenditures in legislation setting down personal income tax, corporate income tax and value added tax in 2008 and quantify their impact to tax revenues. The work starts with the review of the literature in this field. There is a rich academic literature dealing with various aspects of tax expenditure analysis starting with their identifi-cation and quantification and continuing to distributional analysis or analysis of compliance costs. Most if the literature originates in the United States where a substantial amount of pa-pers deals with the critique of official tax expenditure reports or with suggestions how to im-prove it. Similar topics are absent in the literature in other countries. Another source are the official tax expenditure reports published in several countries. The conclusion can be drawn that there are no internationally accepted standards of tax expenditures analysis. Another conclu-sion deals with the term tax expenditure itself. It was conceived in the United States in the 1960's to express that many tax reliefs are in fact direct expenditures hidden in the tax system. However sometimes provisions which are not analogical to direct expenditures are called tax expenditures as well. That's why the term tax expenditure is avoided in this thesis. Instead a more general term tax relief is used. Tax expenditures thus represent a subset of tax reliefs. Tax reliefs are defined as provisions of the tax law which represent lower tax liability or deferral of the tax liability for the tax payer. Tax reliefs are identified by their form, i.e. tax exemptions, reduced rates, tax credits etc. Features which represent an integral part of the tax system (e.g. deduction of input VAT) are not identified as a tax relief. This assures that the full list is created. Then the normative analysis is used to identify main rationale for each tax reliefs, i.e. tax reliefs which have been introduced in order to support other public policies' targets (genuine tax expenditures), tax relief which have been introduced in order to increase tax system effectiveness mainly by reducing the compliance costs and finally tax reliefs which share attribute of both aforementioned group. Based on this, there have been identified 210 tax reliefs (PIT: 119, CIT: 62, VAT: 29). From the point of view of further analysis, the most important part represent the genuine tax expenditures. Methods to quantify the identified tax reliefs were devised based on data avail-able. There was identified 57 tax expenditures out of all 210 tax reliefs with total amount of CZK 120 bn. It is important to bear in mind however that the simple addition of tax reliefs is not methodologically correct since abolition of several tax reliefs has different impact on tax revenues than addition of individually quantified impacts. The main contribution of the thesis consists in setting up a complete list of the tax re-liefs in the tax system of the Czech Republic for the taxes with the highest revenues. This will enable to prepare such an analysis on a regular basis, to include other taxes and to improve the methods used. The stakeholders in the field of public finance policy and tax policy will thus have more information available to design more effective policies. Further research dealing with other aspects of selected tax expenditures such as their distributional impacts can draw from this thesis as well.
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Tax expenditures as an instrument of fiscal policy
Král, Petr ; Vítek, Leoš (advisor) ; Jareš, Martin (referee)
This work deals with one of the areas of taxation, tax relief. The goal is an estimate of tax expenditures on selected tax relief and options for calculating. The first chapter defines the concept of tax expenditures, the types, calculation methodology and the possible effects of tax expenditures on the public purse. The second part contains an analysis of tax expenditures for tax on corporate income tax. For selected provisions were individually designed to a possible method for calculating the estimate and subsequently implemented. Finally, mention is made of upcoming reform of the tax reliefs that will most likely be accepted.
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