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Tax gap in the personal income tax
Kábelová, Lucie ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This theses is about measuring the tax gap in the personal income tax in the Czech Republic. The first chapter deals with the theory of the tax gap, tax evasion and shadow economy. Second chapter describes methods that are used for measuring the shadow economy and the tax gap. The third part analyses the taxation of dependent and independent activity in the Czech Republic. The last, fourth part, estimates the tax gap in the personal income tax in the Czech Republic.
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The statistical capturing of taxes
Kleinová, Nikola ; Sixta, Jaroslav (advisor) ; Vltavská, Kristýna (referee)
Nowadays taxes are the most important tax income of the state budget and at the same time they affect the standard of living of the population in various ways. Although the countries try to harmonize tax systems, there are still considerable differences between them. The aim of the thesis is to capture taxes in the Czech Republic from the point of view of statistics and then perform the comparison within the countries of the European Union. The thesis contains a brief characterization of the national accounts and the classification of the taxes in the national accounts according to the ESA 2010. It further deals with the description of the Czech tax system, including a definition of the individual taxes. The subsequent section captures the tax burden expressed by tax quota and the rest of the thesis is devoted to the cluster analysis, which is then applied to the data from the annual national accounts. Using cluster analysis, EU countries have been divided into groups according to similarities and differences in tax systems and in particular on the basis of the tax quota.
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Indirect methods of quarterly estimates of macroeconomic aggregates
Klučka, Jiří ; Hronová, Stanislava (advisor) ; Sixta, Jaroslav (referee)
The aim of my diploma thesis is to describe indirect methods that are used in the compilation of quarterly national accounts. The diploma thesis is divided into three parts and three chapters. The first chapter presents the theoretical background and describes the development of national accounts in the Czech Republic and the basic macroeconomic aggregates. The second chapter is devoted to the quarterly national accounts and mathematical and statistical methods that are used in their compilation. The third chapter describes in detail selected indirect methods, which consists in linking the indicator and aggregate. Consequently, this method is applied to the data of the Czech Republic and then quarterly estimates are constructed which are compared to actual values.
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National accounts exploitation for economical modelling
Javorská, Eva ; Sixta, Jaroslav (advisor) ; Rojíček, Marek (referee)
The master thesis deals with national accounts, particularly with symmetric input-output tables and utilisation for research of investments change impact. The main aim is to show national accounts exploitation for economical modelling and a manual for modelling of concrete impact. This thesis concentrates on the topic of calculation of static model with application on real data of Czech Republic. The base of calculation is technical coefficients analyse.
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Analysis of gross domestic product of the Czech Republic
Matela, Michal ; Pavelka, Tomáš (advisor) ; Sirůček, Pavel (referee)
The aim of this thesis is to analyze the evolution of the total gross domestic product of the Czech Republic from 2004 to 2009. This is the planting of GDP in the broader macroeconomic context. The work is divided into two parts, theoretical and practical. The theoretical part aims to acquaint the reader closer to the macroeconomic analysis, gross domestic product with its definition, the basic concepts necessary to understand the whole issue and the practical part of the real factors influencing its evolution.
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Expenditure Approach to GDP of Czech republic
Hroch, Jan ; Pavelka, Tomáš (advisor) ; Bican, Vítězslav (referee)
The main subject of bachelor's thesis called "Expenditure Approach to GDP of Czech republic" is analysis of gross domestic product in the Czech republic in years 2001-2010 using the expenditure approach. In the theorethical part is defition of gross domestic product, followed by description of the expenditure approach method and its components and other fundamental terms which are necessary to understand the topic including national accounts. The aim of the analytical part is to analyse GDP of Czech republic in years using the expenditure approach in years 2001-2010 and to examine pre-determined hypotheses.
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