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Zaměstnanecké benefity ve zvoleném podniku
Čech, Vojtěch
Čech, V. Employee benefits in a selected company. Bachelor thesis. Brno: Mendel University in Brno, 2023. The bachelor thesis focuses on assessing employee benefits in a selected company. The aim is to propose recommendations for application of employee benefits based on their analysis in a specific company, including legal, financial and economic implications, and subsequent evaluation of employee satisfaction with the benefits offered. The evaluation was based on a questionnaire survey and the results show that the majority of respondents are satisfied with the offer of the benefits. Finally, a set of benefits that will increase employee satisfaction and reduce the tax base of the company are proposed.
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Estimating the quadratic almost ideal demand system and the effects of population ageing in the Czech Republic
Bílý, Michael ; Janský, Petr (advisor) ; Hájek, Jan (referee)
The aim of this thesis is to estimate the Quadratic Almost Ideal Demand System of non-durable goods on the Czech Republic Household Budget Survey data in two distinct models. Respective income, own and cross price elasticities are calculated and we interpret the resulting income, price and demographic characteristics of the household demand. The first model is used to estimate the effects of the 2015 Value Added Tax reform in the Czech Republic, which introduced 10% reduced rate on medication and books. We estimate how much the reform changes the consumption behaviour of households, the biggest changes are in the commodities of clothing, books, medications and household goods. The households are estimated to spend 1,049 billion CZK more on non-durable goods and the VAT revenue is estimated to decrease by 818 million CZK. The second model is used to predict the effects of the population ageing on the household demand. We do this in four scenarios to separate effects of the household composition change and to analyse the composed effects of increasing wealth and redistribution among the working and retired households. The population ageing has the highest impact on the commodities of food, fuel and light, transport and leisure services. The shift in composition affects the consumption mostly in the same...
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Estimating the quadratic almost ideal demand system and the effects of population ageing in the Czech Republic
Bílý, Michael ; Janský, Petr (advisor) ; Hájek, Jan (referee)
The aim of this thesis is to estimate the Quadratic Almost Ideal Demand System of non-durable goods on the Czech Republic Household Budget Survey data in two distinct models. Respective income, own and cross price elasticities are calculated and we interpret the resulting income, price and demographic characteristics of the household demand. The first model is used to estimate the effects of the 2015 Value Added Tax reform in the Czech Republic, which introduced 10% reduced rate on medication and books. We estimate how much the reform changes the consumption behaviour of households, the biggest changes are in the commodities of clothing, books, medications and household goods. The households are estimated to spend 1,049 billion CZK more on non-durable goods and the VAT revenue is estimated to decrease by 818 million CZK. The second model is used to predict the effects of the population ageing on the household demand. We do this in four scenarios to separate effects of the household composition change and to analyse the composed effects of increasing wealth and redistribution among the working and retired households. The population ageing has the highest impact on the commodities of food, fuel and light, transport and leisure services. The shift in composition affects the consumption mostly in the same...
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Social aspects in the Czech tax system
Aubrechtová, Markéta ; Vostrovská, Zdenka (advisor) ; Vebrová, Ludmila (referee)
This diploma thesis deals with the tax reliefs, focusing on direct taxes in the Czech Republic. First, I have chosen those tax reliefs that have a social element. The thesis deals with their evolution and their comparison with other countries. Furthermore, the thesis examines the tax reliefs in more detail in terms of their objectives, utilization, and efficiency conditions. This is achieved with using various tax load indicators and effective taxation, comparing costs and additionally also the views of experts. Generally, however, this issue lacks a comprehensive study and analysis, and thus also the particular data. Tax reliefs along with social benefits constitute a redistribution system. Their costs and impacts are different. At the beginning of the writing of this thesis, I thought that the tax system should primarily be transparent, simple, focusing on its primary fiscal function and should therefore be free of social politics. I have, however, changed my opinion, because it has turned out that the social tax elements have their positive specifics that are difficult and expensive to transport to the system of direct benefits.
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Tax Burden of Czech Households According to Different Tax Rates of Value Added Tax
Kábelová, Lucie ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The aim of this work is to develop a model, based on which it will be possible to measure the tax burden (tax effect) of Czech households. The first chapter describes the value-added tax as a tax on consumption, describes the historical development of this tax and discusses it in the context of the European Union. The second chapter presents the processing of statistical data needed for analysis between 2011 and 2012. The third chapter discusses the results of the analysis. The results are also presented graphically on the chart and tables.
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Value added tax burden on low-income households
Lásková, Barbora ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The aim of this Bachelor thesis is to analyse the tax burden low-income households endured in comparison to the richer ones in relation to the development of value added tax rates from 2007 to 2013, both in absolute and relative terms. The first chapter focuses on the description of developments in VAT, and on setting principles for the subsequent analysis. The second chapter summarizes data from the Household consumption expenditure - National accounts and presents methodology used for the data analysis for the period 2007-2013. The third chapter analyzes the tax burden of low-income and richer households in absolute as well as relative terms and describes the structure of their expenditures and the ratio of paid VAT to their net cash income.
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Optimization of financing of fixed assets in a company ACO
SUMERAUEROVÁ, Petra
The topic of my Bachelor work is the choice of a correct financing way of tangible investment goods which is more specified in the practical part of the work. Described options are leasing, bank credits and cash payments. Furthermore the positive and negative aspects of these forms of financing are commented as well. It is mentioned that if the company is able to choose the most convenient possibility, it will approve in the investment efficiency. It influences on the one hand the positive economical results and on the other hand future company prosperity. The importance of gathering of information about prices which are relevant during purchase of tangible investment goods cannot be omitted. By choice of financing form of tangible investment goods it is important to remember the difficulty of tax impact, financing the purchase and administrative issues.
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