|
|
Tax optimization on a model American company through the jurisdiction of the Netherlands since 2006 to 2016
Choutková, Aneta ; Vostrovská, Zdenka (advisor) ; Hájek, Jan (referee)
International tax planning is a phenomenon of recent years. One of the ways suitable for a tax optimization is the use of the area bearing the sign tax haven, which is also the subject of this thesis. The possibility of optimizing is demonstrated on a specific model example of American company optimizing through the jurisdiction of the Netherlands, which is often used for this purpose. Optimization areas included in this thesis are dividends, interest and royalties. Then based on the creation of optimization structures is shown how a company can achieve tax savings and increase net profit. Work is divided into six chapters. The first chapter builds a theoretical framework. The second chapter deals with international investment flows and the special position of the Netherlands in this area. The third chapter examines the main aspects that make tax havens attractive. The fourth chapter describes the economic, business and tax environment in the Netherlands. The fifth chapter is created by the analysis of optimization for a specific model example. The final chapter discusses current initiatives of the OECD, EU and US in the fight against tax havens.
|
|
|
Analysis of Potential Consenquences of Toll Implication for Vehicles under 3,5 Tonnes in the Czech Republic
Srnka, Jan ; Vostrovská, Zdenka (advisor) ; Řežábek, Pavel (referee)
The Master Thesis is focused on potential consequences of toll implication for vehicles under 3,5 tonnes. The main goal of this paper is to evaluate these consequences and propose a recommendation to the government whether to imply the toll or not. Quantitative research methods in a form of questionnaire were used in order to estimate the potential consequences of 0,4 CZK per km toll for vehicles under 3,5 tonnes. Moreover, was analysed the publicly accessible data of transportation, car accidents and deaths on roads in case of the Czech Republic. Theoretical part is focused on the currently used system on highways, the history of highways, system used in European countries and aspects of cost-benefit analysis. Three frequently used highways were examined in the practical part of this paper. A numerous of calculations were used in order to quantify all possible costs of toll implication. Toll implication costs and additional costs that arise due to avoiding expensive highways by some drivers represented the main aim of these calculations. Conclusion of this paper sums up key points of this paper and points out possible negative consequences of toll implication.
|
|
|
Legislative framework of immigration policy in the Czech Republic and the impact on the Czech economy
Vařechová, Kateřina ; Vostrovská, Zdenka (advisor) ; Maule, Petr (referee)
This thesis describe the Czech immigration policy from 1989 to the present. The thesis is divided into theoretical and practical part. The theoretical part explains the basic concepts of migration and theoretical approaches to migration. There is also explained the impact of migration on the economy of countries In the practical part is analyzed one of the objectives of the work which relates to the development of immigration policy in the Czech Republic and their effects on selected economic indicators. Further details are described and evaluated projects most active migration policy. The last part, which brings the greatest added value, is the recommendation for Czech immigration policy. This recommendations are changes in the legislative framework of existing projects and sales of long-term visas.
|
|
|
Were CNB's foreign-exchange interventions from November 2013 necessary?
Volf, Matěj ; Vostrovská, Zdenka (advisor) ; Zamrazilová, Eva (referee)
This thesis deals with CNB foreign-exchange intervention from November 2013 in context of assumptions and impacts on the Czech economy. The theoretical part presents important monetary policy aspects, from conventional and unconventional tools to inflation targeting and deflation, to understand theoretical framework of analysis. Analytic part takes a look on Czech economy condition before interventions, especially inflation. Intervention impacts and exit strategies are examined further. Based on the analyzed data this thesis concludes that foreign-exchange interventions by Czech National Bank were not necessary and inevitable action.
|
|
|
The situation of disabled persons in the labour market in the main City of Prague in 2014 and 2015
Majorová, Michaela ; Vostrovská, Zdenka (advisor) ; Barák, Vladimír (referee)
The topic of this thesis are disabled people. The main goal of this thesis is describe the situation th these people in the labor market of Prague. This description is based on the founded data and the specialized literature. There will be explained the concepts of labour market, unemployment, aktive employment policy first in the theoretical part. There are for the next time explained the concepts of disabled people, thein characteristics, different type of these disabilities, legislativ of the employnment of these people, rehabilitation programmes and the enterprises with more 50 % share of employed disabled people. The practical part is based on the analysis of the selected dates of Český statistický úřad and Ministerstvo práce a sociálních věcí. There is included my own anonymus questionnaire research of selected eemployers. The goal of this research is to show, how is the situation of the employers and the diabled people in Prague. It was found by using this research, that the situation in our main city is very positive. Employers offer many employments to disabled people, althoug they don't have to do that and they don't have any statutory obligation.
|
|
|
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.
|
|
|
Female employment evolution in the Czech Republic and Germany in years 1993 - 2015
Kolevska, Zoja ; Vostrovská, Zdenka (advisor) ; Bartůsková, Lucia (referee)
This bachelor thesis deals with employment of women. Comparison of employment development in the Czech Republic and the FRG in the years 1993 to 2015 enables consultation and understanding this complex topic and its specific features on the observed territory. The thesis also analyzes related topics, e.g. changes of parental allowance in the Czech Republic, Elternsgeld and Elternszeit in the FRG, reconciling work and family life in the context of part-time contracts etc. The last part of the thesis compares findings and their substantiation based on the EUROSTAT data. The impact of former long-term belonging to the Eastern Bloc was confirmed during the writing of this thesis as still observable within employment of women.
|
|
|
Analysis of investments mediated by CzechInvest Agency in the years 1998-2015
Forman, David ; Vostrovská, Zdenka (advisor) ; Vebrová, Ludmila (referee)
The thesis focuses on investments mediated by CzechInvest Agency in the years 1998-2015. By analysis of FDI inflows the work indicates that during the observed period there is no positive development of quantity and volume of FDI as well as change for the high tech investments. In the second part of the thesis by analysing investment incentives data, we can reject the defined hypothesis claiming the positive development of investment incentives during the period. The work does not find the positive impact of investments with public aid on unemployment rate, GDP per capita or gross average monthly wage in regions with the highest unemployment rate. The results mentioned are based on more than just analysis of the observed data, the work also focuses on impact on indirect indicators such as number of newly created jobs, origin of investors, sectors of localization or number of employed people in the regions in the second part of the analytical section of the thesis.
|
|
|
The analysis of unemployment in Pardubice region during years 2005–2014
Kalenský, Radomír ; Vostrovská, Zdenka (advisor) ; Vebrová, Ludmila (referee)
The bachelor thesis deals with the issue of unemployment and its analysis in Pardubice region during years 2005-2014. The highest unemployment rate is identified in Svitavy district and on the contrary the lowest in Pardubice district. This thesis also evaluates the active labour market policy and the utilization rate of this policy while the most exploited instrument in this region is retraining. The labour state policy is largely funded by the European Social Fund which projects is paid attention to in the thesis. A questionnaire answered by employers from Pardubice region, who were a part of one or more grant programs in the past, was made for better rating of finances from this fund.
|
|
|
The analysis of the means of financing of local action groups in the Czech Republic in 2015
Pošmurná, Lucie ; Vostrovská, Zdenka (advisor) ; Ševčíková, Michaela (referee)
This bachelor thesis is focused on the means of financing local action groups (LAG) in the Czech Republic in 2015. The purpose of the work is to analyse the means of financing of chosen LAG and evaluate, which of them are sustainable. Theoretical part deals with the importance of LAG for regional politics and residents of rural areas. Further there are theoretically described available means of financing for LAG. In the practical part the results of the survey carried out by The National Network of Local Action Groups in the Czech Republic are evaluated. There is also an analysis of annual reports of chosen LAG.
|
guest ::
RSS feed.