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Globální zdanění digitální ekonomiky
Bendová, Věra
The diploma thesis is devoted to the issue of taxation of the digital economy. Within this thesis are introduced related concepts such as digital economy, electronic commerce, new business models and the issue of double taxation. Subsequently, the proposals of the Organization for Economic Cooperation and Development and the EU are presented. The own elaboration part is devoted to the determination of potential tax revenues according to the OECD proposal and the evaluation of OECD and EU proposals for taxation of the digital economy.
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Gender differences in online practices: case studies from Egypt, Iraq, and Jordan
Naber, Lara ; Alhorr, Layane (advisor) ; Chytilová, Julie (referee)
Women living in conservative countries often face constraints in their interaction with strangers, both online and offline. Given that interactions with strangers are an important factor in getting customers by small business owners, this study aims to analyze gender differences in Facebook business practices in conservative nations. The study examines five hypotheses relating to how men and women post, talk about their businesses, and interact with others online through 1350 manually collected observations from 90 buying and selling public Facebook groups in Egypt, Iraq, and Jordan. The results show that the posting rates of business-related information in public groups are not different between men and women. However, women frequently advertise female-specific products to other women. Furthermore, while real identity positively affects post interactions, women are more likely to hide aspects of their real identify online. These insights from data analysis are supported by qualitative interviews where women also report hiding parts of their identity online and explain reasons why they do so. Together these results suggest that women adopt practices to conserve their privacy, and these might come at a cost of reduced interaction.
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Vliv podnikové kultury na rozvoj vzdělávání v podnicích nové ekonomiky
KOCOURKOVÁ, Markéta
Objectives: The aim of the dissertation thesis was to summarize the influence of corporate culture on the corporate training system and to identify desirable features and values of corporate culture that support the development of the company's training system within the new economy. Methods: In the theoretical background of the dissertation, the concepts of corporate culture and the corporate training system and related terms and socio-economic changes were defined. Based on the analysis of the theoretical framework, a diagram of mutual relations between the corporate culture and the corporate training system in the context of human resources management in the company was created. Primary data was obtained through an online questionnaire survey. The research was carried out in the enterprises. The population consisted of companies located in the South Bohemian Region and with the CZ-NACE category C (10-33): Manufacturing. Small, medium, and large enterprises were included in the research design. 208 completed questionnaires were received. Conclusions: Based on the results of the analysis of primary data, statistically significant features of corporate culture that support the development of education in companies were identified. A profile of a company with an effective employee training system was compiled. Based on the knowledge of this profile and other findings and theoretical background, recommendations were suggested for companies that want to build a corporate culture that will support and develop the system of corporate training and transform it into the future. Limitations of the research: In the research, other factors that influence the development of training in companies were omitted, and the corporate culture was analyzed in isolation without regard to other related factors. The most significant limitation of the research could also be the choice of corporate culture features included in the questionnaire survey and the selection of desirable features for the analysis of certain dependencies.
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The Role of Privacy in Forming the European Union's Normative Power through Regulation
Hejtmánek, Matěj ; Young, Mitchell (advisor) ; Weiss, Tomáš (referee)
The question of privacy has long been an integral part of the debate on human rights and fundamental values, which national governments should ensure. The rapid technological development of last decades brought the topic of privacy protection even more to display mainly because of the rising digital economy and new challenges that are connect with it. This thesis discusses the role of privacy, as a fundamental right, in forming the European Union's role as a global power, specifically, the thesis builds on two theories: The Normative Power Europe and The Brussels Effect. Digital economy of the European Union has been growing exponentially over the last two decades. Given the increased importance of the digital economy since the 1990s the European Union started to gradually implement laws to regulate the flow of the personal data online. These new regulations often had influence on global markets and big tech companies operating on the European single market but residing outside of Europe. Apart from analyzing the development of the European data protection laws, and the role that was played by the European Courts in forming the European global power, the thesis overviews the debate surrounding the incentives to introduce new regulations to protect the right private life of European citizens.
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Models of data flow governance and their followers: Why do countries adopt one framework over another?
Dubravčíková, Klára ; Parízek, Michal (advisor) ; Mazač, Jan (referee)
DUBRAVČÍKOVÁ, Klára. Models of cross-border data flow governance and their followers: Why do countries adopt one framework over another? Praha, 2022. 119 pages. Master's thesis (Mgr.). Charles University, Faculty of Social Sciences, Institute of Political Science. Department of International Relations. Supervisors Dr. rer. pol. Michal Parízek, M.Sc., Ph.D. & Junprof. Dr. Jan Vogler. Abstract Currently, there are three different regulatory models of cross-border data flow, produced by three dominant actors in the international system - the United States of America, the European Union, and the People's Republic of China. As all three actively convey their model to other countries, posing new challenges to the global economy associated with the models' incompatibility, other countries face a policy-choice dilemma on what model to adopt. Consequently, the issue of mapping how the three approaches to data governance spread across the globe and exploring the rationales of states that adopt one of the three models arises. The thesis turns to this question and uses logistic regression analysis to find a correlation between the adoption of a specific cross-border data flow governance model and three sets of predictors that characterise the economic, social, and power relations between proponent-adopter pairs....
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Following the cryptocurrency Bitcoin
Zelenková, Zuzana ; Abu Ghosh, Yasar (advisor) ; Kuřík, Bohuslav (referee)
The subject of the thesis is the parallel digital economy created around the monetary innovation called Bitcoin and the interaction between this technology and its users. Bitcoin is a new kind of digital money and a payment system. Transactions are cryptographically verified by users and subsequently recorded in a publicly distributed account book called blockchain. Bitcoin, as an open-source project, has created a worldwide community of Internet-connected users who are further transforming this cryptocurrency by their specific use. Ethnographic research took place during the meetings of the community surrounding the Prague place called Parallel Polis in the period of years 2017-2018 and was subsequently extended to the "online" world. Bitcoin forms the intersection between technology and the economy, and therefore emphasis is placed on exploring the dynamics that this complex phenomenon creates. The work examines the social practices that actors are constantly shaping on the basis of their various motivations through their participation in Bitcoin and the complex ideas connected with it. It examines the visions, attitudes and practices of the "bitcoiners", who support the functioning of this system and allows its very own existence. These ideas are characterized by certain paradoxes and dilemmas...
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Following the cryptocurrency Bitcoin
Zelenková, Zuzana ; Abu Ghosh, Yasar (advisor) ; Kuřík, Bohuslav (referee)
The subject of the thesis is the parallel digital economy created around the monetary innovation called Bitcoin and the interaction between this technology and its users. Bitcoin is a new kind of digital money and a payment system. Transactions are cryptographically verified by users and subsequently recorded in a publicly distributed account book called blockchain. Bitcoin, as an open-source project, has created a worldwide community of Internet-connected users who are further transforming this cryptocurrency by their specific use. Ethnographic research took place during the meetings of the community surrounding the Prague place called Parallel Polis in the period of years 2017-2018 and was subsequently extended to the "online" world. Bitcoin forms the intersection between technology and the economy, and therefore emphasis is placed on exploring the dynamics that this complex phenomenon creates. The work examines the social practices that actors are constantly shaping on the basis of their various motivations through their participation in Bitcoin and the complex ideas connected with it. It examines the visions, attitudes and practices of the "bitcoiners", who support the functioning of this system and allows its very own existence. These ideas are characterized by certain paradoxes and dilemmas...
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BEPS and its impact on the tax system of the Czech Republic
Chrien, Kristián ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The aim of this diploma thesis is to analyze the BEPS measures for the digital economy in connection with the relevant measures related to this sector of the economy. The first part of the thesis characterizes the digital sector and its key business models. The main risks in the field of direct and indirect taxation are described below. The second part of the thesis analyzes the BEPS special measures related to the digital economy sector as well as other measures related to the digital economy. The third part of the thesis describes measures for the digital sector within the framework of the Anti-BEPS initiative, which took place in the European Union. Describes measures under the ATAD Anti-Tax Avoidance Directive in three new areas not addressed by the BEPS project. This section also addresses the measures contained in the DAC Administrative Cooperation Directive and the EU Action Plan for Fair and Efficient Taxation of Corporate Income. The last chapter deals with the analysis of proposed solutions from the point of view of the Czech Republic. It models specific measures within a permanent establishment and withholding tax on the digital economy sector in the Czech Republic, specifically on the field of web hosting. The goal is to quantify the possible impact on tax collection from transactions falling within the web hosting business model.
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