Profit shifting and the tax response of multinational banks in eastern Europe

The aim of the paper is to measure the amount of profit shifting within the banking sector in Eastern European countries. The paper uses firm-level bank data from the Bankscope database of multinational subsidiary banks operating in Eastern Europe for a period of 10 years (2006-2015). An empirical analysis is performed on the panel data to identify the profit-shifting activities of these banks. Focusing on the banking sector of Eastern European countries, which are a microcosm of the European Union, substantial evidence of profit shifting is found and confirms that banks have enhanced tax-planning opportunities similar to firms from different jurisdictions. The paper also seeks to contribute to recommendations on how fair and sustainable taxation and social policy reforms can increase the economic stability of the EU member states.O

Opportunities of leisure time activities for auditory handicapped persons in selected centres in Usti Region

73 s., 5 s. příl. :obr., grafy +CD ROMBakalářská práce se zabývá možnostmi volnočasových aktivit sluchově postižených ve vybraném centru Ústeckého kraje. Cílem práce je zjistit, jaké jsou možnosti volnočasových aktivit pro sluchově postižené v Centru služeb pro sluchově postižené v Ústí nad Labem a návrh programu. V teoretické části jsou vysvětleny pojmy volný čas, Pedagogika volného času, Surdopedie, druhy sluchového postižení, kompenzační pomůcky sluchově postižených. Dále jsou zde popsány volnočasové organizace věnující se sluchově postiženým. V praktické části se pomocí dotazníků zjišťovalo, které volnočasové aktivity sluchově postižení klienti Centra služeb pro sluchově postižené v Ústí nad Labem preferují a které jim chybí. Na závěr jsem navrhla program, který by měl sloužit jako zážitkový program pro sluchově postižené tohoto centra

Future EU Funding: a Case of Lump-Sum Tax

This paper is concerned with the EU financing reform, where the lump-sum tax is considered as an alternative source of revenue. The purpose of this study stems out of the current debate related to the EU budget reform, where tax-based own-resources are required to replace the current system of own resources of the EU budget. The novelty of this research arises from the evaluation of a hypothetical EU lump-sum tax as a future replacement of GNI and VAT-based EU budget own sources. The aim of this paper is to analyze the potential of a lump-sum tax as a source of future EU funding. We consider lump-sum tax as an EU per capita charge applicable to all citizens of 28 EU member states. In order to assess the lump-sum tax potential we simulate five different lump-sum tax rates and compare the obtained yield to current EU own resources. The results of the research show that a charge per capita in the EU does not have the capacity to fully replace GNI or VAT-based EU own resources. Therefore, we consider the EU per capita charge as a form of complementary source to fund the EU own budget, with no real potential to fully replace the current EU own resources.O

Optimization of an Inventory Level in an Industrial Company

Diplomová práce je zaměřena na zhodnocení současného stavu v oblasti zásob ve společnosti Dräger Manufacturing Czech s.r.o, především s důrazem na ukazatel obrátky zásob. Na základě výsledků analytické části jsou navržena opatření, která by mohla vést ke zvýšení hodnoty obrátky zásob.The thesis is focused on evaluation of the current state in the area of inventory at Dräger Manufacturing Czech s.r.o., mainly with an emphasis on the inventory turnaround indicator. Based on the result of the analytic part, measures are proposed, which could lead to an increase in the value of the turnaround of stocks.545 - Katedra ekonomiky a systémů řízenídobř