|
|
Hustling Phenomenon in Czechoslovakia
Královičová, Jana ; Vaněk, Miroslav (advisor) ; Krátká, Lenka (referee)
This diploma thesis deals with hustling which was a phenomenon of Czechoslovakia in late socialism and it is neglected in Czech and Slovak historiography. The aim of this thesis is to bring a new knowledge, but mainly a new perspective on the environment of the shadow economy and people who were part of it. The research is focused on methods and practices of how this people ran their "secondary business", and I also try to find their place in Czechoslovak society. The main basis for this research, are interviews which were recorded by using a method of oral history. Beside this, the study is supported also by knowledge and information of literature, archive materials, and daily newspaper. The study presents new perspectives on the practice of hustlers, their motivation to start with this illegal activity, as well as various views on the term "vekslák", and how these people perceive this word and his sense in relation to their person. There is also a contribution to the ethics of this research which is specifically related to topic by its very nature.
|
|
|
Zavedení elektronické evidence tržeb a jeho dopad na malé a střední podniky v ČR
Schäfferová, Veronika
This master thesis deals with analysis of entrepreneurship sectors, which are obliged to implement electronic records of sales. This project was established in order to bring balance to the given market place and to increase the effectiveness of governmental tax control. Part of this thesis is focused on describing the prob-lems of grey section of Czech Republics economy and basic description of the project. My own research covers analysis of the current situation of general information about tax collection in the Czech Republic, identification of the economy sectors influenced by the project and evaluation of the influence of the electronic records of sales on small and medium enterprises in the Czech Repub-lic. Last but not least brief/detailed comparison of the Czech and Croatian electronic sales register systems and final evaluation reflection of the system implementation from macroeconomic point of view.
|
|
|
Výhody a nevýhody zrušení hotovosti v České republice
Minářová, Kristýna
MINÁŘOVÁ, Kristýna. Advantages and disadvantages of abolishing cash in the Czech Republic: Bachelor Thesis. Brno: Mendel University in Brno, 2017. The aim of the bachelor thesis is to evaluate the potential benefits and costs of abolishing cash in the Czech Republic. The literary research briefly describes the development and nature of money with a focus on noncash payments. The following is a comparison of the cash and noncash situation in the Czech Republic and the Scandinavian countries, which are the closest cashless economy. The advantages and disadvantages of the cashless society are evaluated from the view of the three main interest groups - from the point of view of the state, the consu-mer represented by the households and the banking sector. Major analyzes include the elimination of gray economy, the security of noncash payments and the efficiency of the transmission mechanism of interest rates in the non-cash economy.
|
|
|
The Effects of Electronic Records of Sales: A Synthetic Control Method Analysis
Besedová, Monika ; Havránek, Tomáš (advisor) ; Baxa, Jaromír (referee)
The objective of this thesis is to analyze the impact of the electronic records of sales (ERS) implemented on December 1, 2016, in the Czech Republic. The ERS orders given entrepreneurs to use special cash boxes and to send data about single sales to the Financial Authority immediately after each transaction. Experience shows that the ERS reduced tax evasion and the shadow economy. This thesis fills a gap in literature as no study has yet examined the impact of ERS on macroeconomic variables - gross domestic product (GDP) per capita, unemployment rate and harmonized consumer price index (HCPI). To analyze it, I apply SCM by Abadie and Gardeazabal (2003), Abadie et al. (2010) and Abadie et al. (2015) that proposes the way how to evaluate the impact of political interventions using a quantitative approach. Using data from the Eurostat and OECD databases from Q1 2004-Q3 2019, the method allows me to construct a counterfactual outcome for GDP per capita, unemployment rate and HCPI in the absence of the implementation of the ERS. I also apply the extension of original SCM - generalize synthetic control method by Xu (2017) and augmented synthetic control method by Ben-Michael et al. (2018) as robustness checks. Moreover, the interference procedures include the modified confidence interval by Firpo and Possebom...
|
|
|
Electronic Records of Sales and Their Implementation in the Czech Republic
Mach, Petr ; Chytilová, Julie (advisor) ; Baxa, Jaromír (referee)
The subject of this thesis is electronic records (EET) of sales and its implementation in the Czech Republic. Because one of the main goals is to improve tax collection the first part of the theoretical section of the thesis is devoted to a brief introduction to taxes and specifically the value-added tax. The second part of the theoretical section is describing the specifics of the Czech version of electronic records of sales. First, a few models of records of sales are described and which of them was chosen and why. Then this model is described in detail, including who has to abide by it, what sales they have to record and some of the technical aspects of the system. A part is also dedicated to the associated receipt lottery and the end of the theoretical section is devoted to similar systems of electronic evidence of sales and their impacts in other countries. The practical section of the thesis is devoted to answering the question if the introduction of electronic records of sales in the Czech Republic was justified, based on fulfillment of its initial goals. The main goals were to increase the tax revenue and lowering the size of the shadow economy. In order to verify the estimate of increase in VAT revenue due to introduction of EET, calculated by the Ministry of Finance, I calculate my own...
|
|
|
Electronic Records of Sales and Their Implementation in the Czech Republic
Mach, Petr ; Chytilová, Julie (advisor) ; Moravcová, Michala (referee)
The subject of this thesis is electronic records of sales and its implementation in the Czech Republic. Because one of the main goals is to improve tax collection the first part of the theoretical section of the thesis is devoted to a brief introduction to taxes and specifically the value-added tax. The second part of the theoretical section is describing the specifics of the Czech version of electronic records of sales. First, a few models of records of sales are described and which of them was chosen and why. Then this model is described in detail, including who has to abide by it, what sales they have to record and some of the technical aspects of the system. A part is also dedicated to the associated receipt lottery. The practical section of the thesis is devoted to answering the question if the introduction of electronic records of sales in the Czech Republic was justified, based on fulfillment of its initial goals. The main goals were to increase the tax revenue and lowering the size of the shadow economy. Apart from these goals, the practical section is also evaluating the costs of the whole project and also some public concerns are addressed. The thesis ends with a brief look at the future of records of sales in the Czech Republic.
|
|
|
Estimation of the Size of the Shadow Economy in Slovakia
Didič, Michal ; Komrska, Martin (advisor) ; Potužák, Pavel (referee)
This bachelor thesis aims to estimate the size of shadow economy in Slovakia. Methodology is based on works of Hassan and Schneider (2016) and Alexandru, Ion and Catalin (2010). Based on the quarterly data from 1Q/1999 to 4Q/2016, the thesis presents model, which quantifies the size of the shadow economy based on estimation of the amount of currency used in shadow economy. With use of the computed currency and the equation of exchange the size of shadow economy is calculated as percentage of GDP. Analysis shows, that shadow economy in Slovakia during 4Q/2016 reached the size of 9,64 % HDP.
|
|
|
Influence of electronic payments on the size of shadow economy
Vaško, Jindřich ; Frömmel, Tomáš (advisor) ; Potužák, Pavel (referee)
The aim of this bachelor thesis is to analyze the influence of the chosen determinants on the size of the shadow economy in EU countries, particularly investigating the determinant of non-cash payments. According to cross-sectional data 6 econometric models were determined but because of quality requirements it was brought down to 3 econometric models. The determinants used in these models are: non-cash payments, tax and social burden, unemployment rate, and Index of Economic Freedom with its components. The results of these econometric models lead us to discovering that Index of Economic Freedom mainly its component of property rights has a significantly negative impact on the size of gray economy, there is also a negative impact of tax and social burden despite the previous assumption. The impact of non-cash payments is inconsistent.
|
|
|
Service Management in a Company
HRUŠKOVÁ, Kristýna
Main goal of bachelor thesis was to evaluate management services in chosen company, in this case Hospoda na Louži s.r.o Main business aim of the company are in accommodation and boarding. Company was assessed from outside and inside environment. Based on analysis, suggestions were created, which they should lead further to future improvement of company situation. In practical part, analysis of the current company state were created. For example, financial analysis, STEP analysis or SWOT analysis. From analyses, author has suggested which way company should go to improve its situation. But only a few things, as the company is in very good shape and needs just some small adjustments.
|
|
|
Economic Impacts of Migration on Host Countries
KUDLÁČKOVÁ, Kristýna
The bachelor thesis deals with economic impacts of migration on host countries. The topic is examined from both macroeconomic and microeconomic points of view. At the beginning of the paper migration is described as a constantly growing problem that has serious socio-economic and political aspects. It also characterizes migrants, their individual types as well as the reasons and motivation for leaving their home countries. This problem is closely related to the causes of migration. Subsequently, the thesis is concerned with the analysis of the public expenditure that must be provided by the host countries. It includes not only security expenses but also social expenses. Furthermore it is focused on the human capital theory - on the question whether the migrants bring positive values to the host countries. These are factors of opportunities on the job market and unemployment rates. Other important factors are also the education and professional qualifications of the migrants. Finally, the thesis describes the influence of possible grey economy linked to migration. The main focus of this part lies on the way migration could serve as a profit for illegal economic subjects.
|
guest ::
