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Taxation not-for-Profit Corporations
Ferencová, Eva ; Mališ, Radovan (referee) ; Svirák, Pavel (advisor)
The Bachelor thesis purveys the information of the taxation of the non-profit organizations focused on the income tax of the legal entity. In the practical part is processed analyses of the taxation of the specific non-profit organization (The Hospital and Polyclinic Havířov). The first chapter defines what non profit organizations really are, what are their goals and missions, what are their ownership of property, how the organizations manages funds, what are their obligations in the field of bookkeeping and how they establish profit and tax base. The second part contains a detailed analysis of the situation in the hospital. The third part is devoted to design optimization of tax income tax hospital with an emphasis on using all legally permissible discounts and deductions.
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Costs Keying in Selected Entities
Vítková, Zuzana ; Tecl, Josef (referee) ; Zábojová, Lenka (advisor)
The bachelor thesis is focused on the keying of costs in selected accounting entity. The first part describes the characteristics of state-funded institutions and the distribution of costs from different perspectives. The second part focuses on the process of keying the costs of the selected state-funded institution between the main and the economic activities of the organization.
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Evaluation of the Activities of a Public Benefit Taxpayer During the Covid-19 Pandemic in terms of Corporate Income Tax
FLANDEROVÁ, Klára
This diploma thesis deals with the activities of a public benefit taxpayer during the world pandemic Covid-19 in terms of corporate income tax. At the same time, it addresses hypothetical activities and their impact on income tax. The selected subject is a non-profit organization of secondary and secondary schools. This organization provided its financial statements as the main source of information for the processing of diploma theses. The work is divided into two parts. The first part deals with the determination of corporate income tax and the public benefit taxpayer. The practical part compares a year with a world pandemic with a year without a pandemic. Furthermore, the impact on tax is monitored if there is a change in the accounting methodology, or the ancillary activities of the contributory organization are completely stopped, or, conversely, the change in tax is monitored if the selected entity starts another new profitable activity, which would be the provision of confectionery courses. The conclusion of the work is an evaluation of the taxpayer's activities and recommendations are given in accordance with the theoretical part of the selected organization. In particular, it concerns the more careful elaboration of internal guidelines on the allocation of overheads. A comparison of the year affected by the Covid-19 pandemic and the year without government restrictions showed that there was no significant change in terms of corporate income tax.
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Changes in population structures in the European Union countries based on census data
Kahoun, Lukáš ; Šídlo, Luděk (advisor) ; Maláková, Kateřina (referee)
Changes in population structures in the European Union countries based on census data Abstract Population structures have undergone dynamic development in recent decades. This thesis focuses on the development of structure by age, marital status, economic activity and education in 1991-2011. The thesis primarily uses census data, because they have unified methodology across EU countries. In particular, the thesis analyses the state and the change in the shares of the different structure categories, but also uses more detailed analytical methods. According to the results of the age structure analysis, all observed countries have aged considerably, which also influenced the development of other structures. The dominant trend in other structures was the rise in the share of single and widowed people, economically active women and higher-educated people. The thesis also deals with the influence of geographical location on the researched structures. Bigger homogeneity of structural changes was observed among geographically close countries. Key words: population structures, age, marital status, economic activity, education, Europe, census data
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Transmission of uncertainty shocks: learning from heterogeneous responses on a panel of EU countries
Claeys, Peter ; Vašíček, Bořek
Numerous recent studies, starting with Bloom (2009), highlight the impact of varying uncertainty levels on economic activity. These studies mostly focus on individual countries, and cross-country evidence is scarce. In this paper, we use a set of (panel) BVAR models to study the effect of uncertainty shocks on economic developments in EU Member States. We explicitly distinguish between domestic, common and global uncertainty shocks and employ new proxies of uncertainty. The domestic uncertainty indicators are derived from the Business and Consumer Surveys administered by the European Commission. The common EU-wide uncertainty is subsequently derived by means of a factor model. Finally, the global uncertainty indicator – inspired by Jurado et al. (2015) – is extracted as a common factor from a broad set of forecast indicators that are not driven by the business cycle. The results suggest that real output in EU countries drops after spikes in uncertainty, mainly as a result of lower investment. Unlike for the U.S., there is little evidence of activity overshooting following this initial fall. The responses to uncertainty shocks vary across Member States. These differences can be attributed not mainly to different shock sizes, but rather to cross-country structural characteristics. Member States with more flexible labour markets and product markets seem to weather uncertainty shocks better. Likewise, a higher manufacturing share and higher economic diversification help dampen the impact of uncertainty shocks. The role of economic openness is more ambiguous.
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Transition to a Cashless Society: Impact on Economic Activity
Berkimbayeva, Aliya ; Komárek, Luboš (advisor) ; Schneider, Ondřej (referee)
The present study aims to deliberate over a wider perspective on the topic of physical currency, assuming the global conversion to digital payment instruments affecting stakeholders at different scales alters number of aspects. The theoretical section discusses the process of transition to cashless society by identifying transformation stages and the barriers faced to undertake the shift. Subsequently, the links between factors as business environment, globalization, and shadow economy in relation to physical currency in circulation are examined by static and dynamic panel data analyses applying annual panel data for 70 countries for the period from 2013 to 2017. The conclusive inference is formulated based on outputs from the Blundell-Bond (1998) system GMM estimator. The empirical results provide significant evidence on negative relationship between business environment and physical currency in circulation and contrary positive link for shadow economy. Further, the greater impact of business environment on physical money among variables included, implies the promotion of electronic money solutions solely to be not sufficient to transit to cashless economy. We also construct transformation score ranking for the last five years to snap the transit stage among countries included in the study with...
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Predicting Czech Economic Activity Using Toll Data
Učňová, Jana ; Kocourek, David (advisor) ; Šestořád, Tomáš (referee)
Many analysts coincide that transportation is closely linked to economic activity. How- ever, data containing information about transportation have not been part of their re- search for a long time. Introduction of electronic toll collection systems in recent years led to a new source of data containing information about truck transport. This thesis aims to examine the ability of seasonally adjusted toll data to predict Czech economic activity. Economic activity is represented by four variables - real GDP, nominal GDP, in- dustrial production index and the volume of foreign trade. Seven models - five dynamic models, ARIMA model, and regression with ARIMA error - are constructed for each dependent variable. These models are then compared using both Akaike and Bayesian information criterion and the most appropriate model for each dependent variable is selected. It was concluded that both real GDP and industrial production index can be predicted using toll data. Both the number of kilometers travelled, and the amount of toll collected seems to be good predictors of economic activity. Particularly, data con- taining information about toll collected might be more beneficial because the amount of toll collected in given quarter can even predict economic activity in the next quarter. 1
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Foreigners on the Czech labour market
Petrova, Viktoriia ; Pavelka, Tomáš (advisor) ; Macáková, Libuše (referee)
The subject of this bachelor thesis is foreigners on the Czech labour market. Theoretical part includes the issue of migration, reasons for migration, its problems and possible benefits. Then follow legislative restrictions for entry and stay of foreigners in the Czech Republic and the conditions for entry of the Czech labour market. The practical part of the thesis is focused on the main goal which is to study the economic activity of foreigners on the labour market and identify their influence on the economy of the Czech Republic. With the growing number of foreigners also grows their influence on the economy of the country and due to that rises the importance of the question if foreigners are an advantage or a disadvantage for the Czech economy. Two hypotheses were made to identify the influence of foreigners on the Czech labour market. The probability of the hypotheses being true was assessed by statistical analysis of data provided by the Czech Statistical Office.
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The activity of the Order of Malta in the Czech lands in the time of the First Republic and its economic aspects
Pola, Martin ; Jakubec, Ivan (advisor) ; Buben, Milan (referee)
(in English) The Sovereign Military Hospitaller Order of Saint John of Jerusalem of Rhodes and of Malta is the oldest and most important knightly order of the Catholic Church. Its origins are connected with the crusades to the Holy Land and it came to the Bohemian territory in the second half of the 12th century. Until the break-up of the Austro-Hungarian Empire it enjoyed an exceptional position, but after the creation of the so-called first Czechoslovak Republic its position was greatly weakened. The new state, primarily a part of its political elites, was not inclined to the Catholic Church, and for a number of contemporaries represented this traditional and aristocratic order a relic of an old monarchy. The difficult political and social position of the order was accompanied by economic difficulties caused, inter alia, by land reform, which had a significant negative effect on the order's land property. The aim of this diploma thesis is to describe the operation of the order at this time with a focus on its economic activities. Key words Order of Malta, Grand Priory of Bohemia, Economic activity, First Czechoslovak Republic, Land reform
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Costs Keying in Selected Entities
Vítková, Zuzana ; Tecl, Josef (referee) ; Zábojová, Lenka (advisor)
The bachelor thesis is focused on the keying of costs in selected accounting entity. The first part describes the characteristics of state-funded institutions and the distribution of costs from different perspectives. The second part focuses on the process of keying the costs of the selected state-funded institution between the main and the economic activities of the organization.
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