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How effective are subsidies for electric vehicles? An evaluation of Czech policy
Čekal, Jonáš ; Pleticha, Petr (advisor) ; Ščasný, Milan (referee)
This thesis deals with the effectiveness of Czech electromobility support. First programs to incentivize electric vehicle purchases were introduced by two Czech ministries in 2016 with grants available until the end of 2021. To estimate the effect of Czech incentives on electric vehicle sales, generalized difference-in- differences design is used. The estimation employs two-way fixed effects model with annual and monthly data spanning over 2015-2021. Estonia, Latvia, Lithuania and Poland were chosen to serve as a control group with electric vehicle market share and electric vehicle registrations as the dependent vari- ables. The results are ambiguous and do not suggest a clear link between the investigated variables and the subsidies. A more detailed dataset would be needed to conduct a definitive impact evaluation. JEL Classification O31, O38, R40, H25 Keywords Electromobility, Incentives, Subsidies, Rebates, Policy evaluation Title How effective are subsidies for electric vehicles? An evaluation of Czech policy
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The group buying phenomenon - factors leading to it's popularity and consumer position on the daily deals market from the user perspective
Sedláková, Klára ; Soukup, Petr (advisor) ; Balážová, Eva (referee)
This bachelor thesis is focused on a phenomenon of group-buying on daily deals websites, especially then on the factors leading to it's popularity and the consumer position on the daily deals market. The topic is viewed from the user perspective, which the author tries to get to by way of a qualitative research. The author relies on the sociological theory of the consumer society in which she tries to find the roots of the successfully spreading of popularity of the discused phenomenon. As well author draws on there the theoretical background for a topic of consumer position on the daily deals market. Causes of spreading out are researched by a force of an exploration of motivation factors leading users to buy there. On that account there are as well described the theoretical conceptions of motivation and needs in brief. Author conducted a series of semistructured interview in which she emphasised the meanings that the users attach to the particular action. The analytical part of thesis connects main causes of spreading out of phenomenon, theoretically grounded in the theories of consumer society, with a typical aspects of this rather new way of internet shopping and consequent consume. The second topic, the own consumer-user view on their position on this market, is discused as well there.
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The Impact of Incentives on Electric Vehicle Sales in the European Union
Tláskalová, Andrea ; Polák, Petr (advisor) ; Havránková, Zuzana (referee)
This thesis provides a comprehensive analysis of electric vehicle incentives and investigates their impact on the uptake of electric vehicles within and beyond the European Union over the period of 2010 to 2019. Depending on the kind of benefit they provide and their timing, the incentives are divided into one-time monetary, recurring monetary, and non-monetary incentives. To properly evaluate the effect of incentives, a fixed effects and difference-in-differences methods are employed, allowing us to control for unobserved factors affecting the electric vehicle market. A fixed effects analysis revealed a significant positive effect of one-time monetary incentives on battery electric vehicle sales, and a significant positive effect of both one-time and recurring monetary incentives on plug-in hybrid electric vehicle sales. Additionally, when considering the effect of individual incentives, the most important ones were found to be rebate and point-of-sale tax incentive. A difference-in-differences analysis confirmed a statistically significant effect of rebate on the sale of battery electric vehicles. JEL Classification C33, H71, L62, L98, O31, Q55 Keywords Electric vehicles, Incentives, Tax incentives, Rebates, Technology adoption Title The Impact of Incentives on Electric Vehicle Sales in the...
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Development of corporate tax collection in the Czech Republic
Novotná, Veronika ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The main aim of thesis is to analyse the development of the collection of tax on corporate income in the Czech Republic between years 2006 and 2014. The partial aim of my work is to analyse the evolution of use of deductions and tax reliefs in the Czech Republic for the mentioned period. The theoretical part of my work will focus on the description of the corporate income tax, description of deduction, and description of deductions which Czech legislation allows. In Chapter 1.4 is description of tax relief. Practical part of my work contains an analysis how dependent tax revenues from corporate income tax rate, gross value added or gross domestic product. In Chapter 2.2 is tested if gross added value or gross domestic product affects the application of deductions, which are divided into different groups - in sum, type of legal form or NACE. In Chapter 2.3 is a similar analysis for tax relief.
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The group buying phenomenon - factors leading to it's popularity and consumer position on the daily deals market from the user perspective
Sedláková, Klára ; Soukup, Petr (advisor) ; Balážová, Eva (referee)
This bachelor thesis is focused on a phenomenon of group-buying on daily deals websites, especially then on the factors leading to it's popularity and the consumer position on the daily deals market. The topic is viewed from the user perspective, which the author tries to get to by way of a qualitative research. The author relies on the sociological theory of the consumer society in which she tries to find the roots of the successfully spreading of popularity of the discused phenomenon. As well author draws on there the theoretical background for a topic of consumer position on the daily deals market. Causes of spreading out are researched by a force of an exploration of motivation factors leading users to buy there. On that account there are as well described the theoretical conceptions of motivation and needs in brief. Author conducted a series of semistructured interview in which she emphasised the meanings that the users attach to the particular action. The analytical part of thesis connects main causes of spreading out of phenomenon, theoretically grounded in the theories of consumer society, with a typical aspects of this rather new way of internet shopping and consequent consume. The second topic, the own consumer-user view on their position on this market, is discused as well there.
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Customer’s purchasing decision based on discount offers
Topičová, Kristýna ; Procházková, Markéta (advisor) ; Štirský, František (referee)
Thesis of this bachelor work is focused on influence of the discounts on decisions of customers from different income groups. The theoretical part explains marketing key concepts. This part also describes marketing strategies, pricing and price changes. The attention is also paid to consumers' behaviour and discount efficiency based on loyalty. The practical part is made by a questionnaire survey. In the practical part, there are the results of the questionnaire survey of people's responses to discounts of toiletries and respondents' loyalty to brands.
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Optimalizace daňové povinnosti právnické osoby
Bednářová, Veronika
This bachelor thesis deals with the optimization of the tax liability of a legal per-son, specifically a real company with limited liability. The task is to put forward the most effective solutions of tax optimization for the company. The theoretical part describes the basic concepts of the issue of corporation tax in 2013 and par-tially tax changes effective from 1. 1. 2014. In the practical part are these theoreti-cal findings concretized in relation to real values of the company and determined specific ways and recommendations of tax optimization.
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THE ISSUE OF DISCOUNT ON THE GOODS AND THEIR IMPACT IN THE ACCOUNTING AND TAX CONTEXT ON THE CASE OF THE TRADE CHAIN.
SKUSILOVÁ, Veronika
The aim of this thesis is to analyze the impact of the discount politics of the chain store in connection with the current regulations, their interpretation and actual situation. The practical part is focused on the discounts analysis in the selected company. The introduction characterizes the enterprise, its organizational structure and general classification of discounts. In the following chapters there are described some more details about types of particular discounts and the purpose of its use. There are used some specific examples in order to explain the purpose of discounts as well as a description of discounts accounting and reflecting their impact on the assets of the company, financing and operating result. An important information source for this section are internal, operational and other policies. For further understanding of the discounts issue, especially in term of business policy, it was necessary to make an inquiry within the company. Due to these information, it was possible to implement the theory and make the accounting and tax implications analyse. The end of the practical part includes description of problematic situations, which are usual in general practice.
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Sales promotions, its structure, economics, accounting and tax context
NOVÁKOVÁ, Jana
Tématem mé práce je podpora prodeje. Podpora prodeje je jedním z nástrojů nepřímé komunikace v marketingu. Zahrnuje soubor různých motivačních nástrojů převážně krátkodobého charakteru, vytvářených pro stimulování rychlejších nebo větších nákupů určitých výrobků či služeb. Podpora prodeje dokáže zákazníka okamžitě motivovat k uskutečnění obchodu. Její význam stále roste. Podpora prodeje proto představuje aktuální výhody, které zvláště v současné době hrají velmi významnou roli v konkurenčním boji. Podpora prodeje stejně jako ostatní nástroje propagace souvisí s finančními, účetními, daňovými a dalšími aspekty. Právě jejich vzájemná interakce představuje výsledný efekt podpory prodeje. Vše se promítá do evidence, resp. způsobu vedení účetní a daňové evidence.
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The Needs and Interests of Youth in the Sphere of Tourism
Černá, Jana ; Syrovátka, Oldřich (advisor) ; Valovičová, Eliška (referee)
The thesis is devoted to tourism of youth with focusing on the needs and interests. The theoretical part deals with issues of tourism of this segment and marketing research. The practical part focuses on a survey to determine preferences of students of selected universities in relation to the services provided by travel agencies. Collected data are then compared with information contained in the theoretical part and serves as a base for marketing advice to the Autoturist travel agency, Plc.
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