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Economic Globalization and Tax Systems
Toman, Václav ; Schneider, Ondřej (advisor) ; Švarcová, Natálie (referee)
iv Abstract In this thesis on the effect of globalization on corporate income tax policies, we try to provide evidence that given the globalization-induced increased tax competition, countries are forced to lower their level of corporate income tax burden down to unsustainable levels or that they at least converge in their policies and levels of tax burden in order to attract international corporations through transparency. We find that no evidence to support such hypotheses is present in the OECD panel data of the last four decades with descriptive analysis, the general method of moments and the fixed effects estimation and we even find local evidence of an increase in the corporate income tax burden. Moreover, the OECD countries do not exhibit stronger convergence in their corporate income tax policies. Apart from the analysis of the general development of the corporate income tax burden, we find evidence that the level of tax burden is affected by the ratio of exports in the economy and correlated with the government indebtedness, outward FDI and the occurrence of the recent financial crisis. JEL Classification F23, F62, H25, H71, H87 Keywords globalization, corporate income tax, tax burden, tax competition, economic policy Author's e-mail vaclav.toman@gmail.com Supervisor's e-mail schneider@fsv.cuni.cz
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Voluntary Restrictions and Self-commitment
Toman, Václav ; Bauer, Michal (advisor) ; Gutiérrez Chvalkovská, Jana (referee)
Voluntary restrictions and self-commitment Abstract in English In our work, we summarize the topic of dual self and propose various types of restrictions the long-run self might impose on the myopic self concerning procrastination, health and emotions. Then we design a questionnaire aimed to find to what extent do the real people behave in such way, and what are the determinants of such behavior. We find that the phenomenon of voluntary restriction of self is present in our contemporary society to large extent. Women have a tendency to restrict themselves significantly more than men, while higher Cognitive Response Test (CRT) score, higher education and lower conscientiousness cause lower interest in the self-regulatory facilities.
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Self-knowledge and Optimism as the Co-factors Determining a Successful Manager
Toman, Václav ; Franková, Emilie (advisor) ; Jarošová, Eva (referee)
n recent years, self-knowledge and optimism have been considered phenomena helping men succeed. The diploma thesis was aimed at investigating whether selected successful managers possess self-knowledge and optimism, and whether these phenomena might help them be successful. The subjects were the finalists of the competition Manager of the Year 2014. Semi-structured interviews were used as a method in the research. The diploma thesis concludes that the selected managers possess high levels of self-knowledge in certain areas. They use methods for raising self-knowledge such as experience, behavior reflections, or raising self-knowledge through other people. The managers find self-knowledge important for reasons such as: setting a direction in life, setting goals, managing people, or developing self-control. The data analysis included the comparison of the managers in areas of self-knowledge, optimism and mindset.
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