Whatever country gives up its currency and adopts the currency of the common union, has to count on some impacts. The country loses its exchange rate convergential channel and the convergency is running throught the inflation. The level of the inflation pain depends on the difference in the economic level between those two areas, i.e. Hungary and the European Union. If Hungary adopts euro, it would lead to high inflation and numerous shocks due to Hungarian low level of convergency and different monetary policy transmission mechanism. Hungary has no chance to avoid adoption of euro in the log run, but if it keeps forint for at least a few years, Hungary can expect a tolerable inflation, more natural convergential process and the possibility to use its own monetary policy, which in Hungary is based right on the exchange rate channel of monetary transmission.

This theses is about measuring the tax gap in the personal income tax in the Czech Republic. The first chapter deals with the theory of the tax gap, tax evasion and shadow economy. Second chapter describes methods that are used for measuring the shadow economy and the tax gap. The third part analyses the taxation of dependent and independent activity in the Czech Republic. The last, fourth part, estimates the tax gap in the personal income tax in the Czech Republic.

The master thesis deals with national accounts, particularly with symmetric input-output tables and utilisation for research of investments change impact. The main aim is to show national accounts exploitation for economical modelling and a manual for modelling of concrete impact. This thesis concentrates on the topic of calculation of static model with application on real data of Czech Republic. The base of calculation is technical coefficients analyse.

This research focuses on the measurement of the non-observed economic activities by sector of South Africa for the 2011 and 2016 calendar years. The purpose of the research is to determine whether the current GDP as estimated by Statistics South Africa is under- or overestimated when considering the non-observed economy. The research is based on the 2008 System of National Accounts as it determines the guidelines, definitions and characteristics of the “Non-observed economy (NOE)” sector and it allows national accountants to use/supplement the research in the estimates of the GDP. This research follows a quantitative methodology where several surveys of Statistics South Africa are used. Where lack of data exists, some administrative data is used regarding the illegal activities. The findings of the research is that the total economy of South Africa is underestimated when taking into account the NOE activities. / Economics / M. Com. (Economics)

Drug trade is a part of non-observed economy in the system of national accounts. Estimations of drug trade were made from demand side based on estimation of drug consumption. This needs estimations of drug users, which was possible to estimate from drug use prevalence in last year. Several surveys done in society were the data source. Other information from the surveys was information about frequency of drug use. Several research studies gave information about consumed drug quantity by one opportunity. Police and customs have a common database about drug seizures. The database is source for information about import and export of drugs, drug purities by production or import and by consumption or export. Police reports drug prices also. The physical indicators of the drug trade are recalculated by wholesale and retail prices into financial indicators, which are possible to record into system of national accounts.

金融海嘯後，台灣政府為刺激經濟成長，大規模舉債施行擴張性財政政策，導致債務餘額遽增，加上歐洲各國爆發債務危機後，各界對台灣公共債務餘額之關注持續增加。根據2012年底財政部公佈之資料顯示中央政府一年以上債務未償餘額已達到新台幣5兆0,116億元歷史新高，亦有報章媒體批露台灣公共債務餘額若加計軍公教人員退休金等「潛在負債」及國營事業負債後，政府債務高達21兆4,066億元。 台灣債務餘額確切數字究竟為何？各方說法不一。而國際間常用之國家債務標準又為何？實有進一步探討之必要。本文基於國際比較基礎觀點，擬以聯合國2008年公布之國民經濟會計制度（System of National Accounts 2008；SNA2008）為標準，試算台灣目前之「一般政府金融性負債（General government financial liabilities）」。 本研究將審計部公布之《中華民國100年度各級政府總決算審核報告》按SNA2008之「一般政府金融性負債」之定義進行改編，得出100年度台灣之「一般政府金融性負債」為7兆1,265億元、「一般政府金融性負債占GDP之比率」為52.12％，約略與OECD國家中之捷克（48.2％）、斯洛伐克（48.2％）及瑞典（49.4％）相當。若將台灣「一般政府金融性負債占GDP之比率」納入OECD之34個會員國中排序，台灣排於第12名；且台灣之比率52.09％與當年度歐盟15國平均比率95.56％及OECD各國平均比率103.5％相較仍屬較低，故若以國際比較觀點，台灣之公共債務狀況尚屬中上之狀態。 / After the financial crisis, the Taiwan government adopted expansionary fiscal policy to stimulate economic growth, leading dramatic increase in outstanding debt. According to information published by the Ministry of Finance, "the central government over one year outstanding debt " had reached a record high 5.11 trillion (Taiwan dollars) by the end of 2012. Some newspapers and media also disclosed that Taiwan public debt balance added "potential liabilities" and "liabilities of state-owned enterprises", government outstanding debt reached 21.40 trillion. From the perspective of the basis for cross-national comparisons, we will adopt "System of National Accounts 2008", published by the United Nations in 2009, as the standard to compile the "general government financial liabilities" of Taiwan. In this study, we use SNA2008 as the standard to adapt the "all levels of government final accounts audit report" published by the Ministry of Auditing, for the "general government financial liabilities". By the end of 2011, the "general government financial liability" was 7.12 trillion, and the "general government financial liabilities as a percentage of GDP" was 52.12%. In the same year, the ratio of EU was 95.56% and the ratio of OECD was 103.5%. From the perspective of the basis for cross-national comparisons, The financial situation of Taiwan was still in the good condition.

No description available.

This study aimed to develop a causal chain that illustrates the path through which a variety of factors influence consumer financial vulnerability. In order to achieve the stated aim, it was necessary to firstly identify the factors that gave rise to consumers being financially vulnerable. Secondly, the nature of the causal chain between the identified factors was determined. Thirdly, the causes of consumer financial vulnerability according to key informants in the financial services industry were determined. Finally, based on the results of the first three stages, possible explanations for consumer financial vulnerability were provided. Before the construction of the causal chain could be explored, a theoretical framework regarding household financial position as well as financial attitudes and behaviours was provided. The theoretical framework was supported by a description of the linkages through which consumers function and transact in an economy by applying chain reasoning. The chain reasoning was extended by providing financial statements reflecting the results of consumers’ interactions in the macroeconomy with an extract from the national accounts of South Africa presenting the income statements, balance sheets and relevant financial ratios of consumers for the period in which the research was conducted (2008 to 2009). For this study, the explanatory sequential mixed methods design was deemed appropriate to achieve the proposed research objectives. The research process firstly consisted of a quantitative strand where the possible causes for consumer financial vulnerability were identified after which the results were validated with data obtained in the second phase by means of four focus group discussions. To determine the factors giving rise to and establish the causal chain of overall consumer financial vulnerability, regression analysis was conducted. Based on the results of the regression analysis, it became evident that the financial vulnerability chain is not a singular linear process but rather a non-linear process (with contemporaneous and singular linkages) with a variety of factors influencing financial vulnerability, but also influencing each other over time. / Management Accounting / D. Accounting Science

Το ζήτημα της μέτρησης των οικονομικών επιπτώσεων του τουρισμού (σε νομισματικά και μη νομισματικά μεγέθη) σε μία οικονομία αναφοράς έχει απασχολήσει έντονα την διεθνή κοινότητα. Ιδιαίτερα δε, έχει επισήμως αναγνωρισθεί ότι οι διάφορες μέχρι πρόσφατα σχετικές μετρήσεις ήταν αποσπασματικές, μη ορθολογικά συγκροτημένες και μη ολοκληρωμένες, έτσι ώστε να μην παρουσιάζεται η πραγματική συνολική εικόνα του ετήσιου μεγέθους του τουρισμού σε μία χώρα. Το ίδιο έχει αναγνωρισθεί επισήμως και στην Ελλάδα για τις διαδικασίες που ακολουθούντο έως σήμερα. Ο τουρισμός συνιστά ένα φαινόμενο που από οικονομικής απόψεως σημαίνει την ενεργοποίηση μίας ιδιαίτερα διαμορφούμενης ατομικής κατανάλωσης, για συγκεκριμένο χρονικό διάστημα, από τους επισκέπτες στον τόπο της επίσκεψης. Για την ικανοποίηση αυτής της ζήτησης για κατανάλωση η πλευρά της προσφοράς πρέπει να ανταποκριθεί. Αυτό σημαίνει τη μεταβολή σε κάθε μακροοικονομικό μέγεθος σε μία οικονομία. Οι μεταβολές αυτές πρέπει να διερευνηθούν και να μετρηθούν. Μόνο κάτω από αυτή τη διαδικασία είναι δυνατό να αναδειχθεί η συνεισφορά του τουρισμού στο σύνολο της οικονομίας, και να παρέχεται έτσι η αναγκαία πληροφορία για την χάραξη στρατηγικής και τις πολιτικές αποφάσεις, τόσο για το δημόσιο όσο και για τον ιδιωτικό τομέα. Συνεπώς, με βάση τη μέχρι σήμερα αδυναμία του κλασσικού εθνικολογιστικού συστήματος να παρέχει από την πλευρά της προσφοράς τις αναγκαίες αξιόπιστες μετρήσεις για την εξέλιξη του ετήσιου μακροοικονομικού μεγέθους του τουρισμού, αναπτύχθηκε και τέθηκε στη δημόσια διεθνή συζήτηση ένα ειδικό για το σκοπό αυτό εργαλείο, ο Δορυφόρος Λογαριασμός Τουρισμού (ΔΛΤ). Η διερεύνηση, η καταγραφή και η μεθοδολογική συγκρότηση του αναγκαίου για την Ελληνική οικονομία «ΔΛΤ» αποτελεί το αντικείμενο της παρούσας εργασίας. Η ανάλυση ξεκινά από την παρουσίαση του Συστήματος Εθνικών Λογαριασμών (ΣΕΛ) και των αδυναμιών να αντιμετωπίσει το τουριστικό φαινόμενο ως αναλυτική κατηγορία της εθνικής οικονομίας. Η εργασία συνεχίζεται με ανάλυση του ζητήματος του ΔΛΤ και καταλήγει ειδικά στην Ελληνική περίπτωση όσον αφορά την πρόοδο που έχει μέχρι σήμερα επιτευχθεί. Παρέχεται έτσι για πρώτη φορά για την ελληνική πραγματικότητα μία ολοκληρωμένη και προσαρμοσμένη παρουσίαση και ανάλυση των σχετικών ζητημάτων, με παράλληλη εμπειρική και μεθοδολογική κριτική των αντίστοιχων ενεργειών. Διευκρινίζονται έτσι τεκμηριωμένα διάφορα ζητήματα με κύριο αυτό του «τουριστικού τομέα» και της «τουριστικής βιομηχανίας». / The measurement of the economic impact of tourism (in monetary and non monetary data) in a reference economy is an issue of international concern. Especially, it has been officially accepted that the various relative measurements in the past were partial, not rationally structured, and not fully integrated. So, a complete picture for the real annual magnitude of tourism was not available. This is also the case of Greece for the procedures that have been followed in the past, as it has been officially accepted. From economic aspect, tourism is a phenomenon that means the activation of a specially formed individual consumption, for specific time, of visitors in the place of visit. In order this consumption demand to be satisfied, the supply side must meet it. That means the change in any macroeconomic item in an economy. These changes must be observed and measured. Only under this procedure the total contribution of tourism in an economy will be possible to be revealed, and the needed information for the strategic planning and political decisions, both for public and private sector, will be provided. Therefore, based on the weakness of the traditional system of national accounts to provide from the supply side the needed and credible measurements for the annual change of the size of tourism in macroeconomic terms, it has been developed and entered the international debate a special purpose tool, the Tourism Satellite Account (TSA). Researching, examine, writing down, and the methodological setting-up of the necessary for the Greek economy TSA constitute the subject of the present thesis. Starting point of the analysis is a presentation of the System of National Accounts and its weakness to cope with tourism phenomenon as a distinct category of national economy. An analysis of the TSA is following, and the doctoral thesis closes specifically with the case of Greece regarding the progress that has been achieved to date. Thus, for Greece, it is provided for the first time a complete and adapted presentation and analysis of that issue of concern, including an empirical and methodological criticism of the corresponding work. That leads in documenting and casting light on various issues, of which of much importance is that of “tourist sector” and “tourist industry”.

This study aimed to develop a causal chain that illustrates the path through which a variety of factors influence consumer financial vulnerability. In order to achieve the stated aim, it was necessary to firstly identify the factors that gave rise to consumers being financially vulnerable. Secondly, the nature of the causal chain between the identified factors was determined. Thirdly, the causes of consumer financial vulnerability according to key informants in the financial services industry were determined. Finally, based on the results of the first three stages, possible explanations for consumer financial vulnerability were provided. Before the construction of the causal chain could be explored, a theoretical framework regarding household financial position as well as financial attitudes and behaviours was provided. The theoretical framework was supported by a description of the linkages through which consumers function and transact in an economy by applying chain reasoning. The chain reasoning was extended by providing financial statements reflecting the results of consumers’ interactions in the macroeconomy with an extract from the national accounts of South Africa presenting the income statements, balance sheets and relevant financial ratios of consumers for the period in which the research was conducted (2008 to 2009). For this study, the explanatory sequential mixed methods design was deemed appropriate to achieve the proposed research objectives. The research process firstly consisted of a quantitative strand where the possible causes for consumer financial vulnerability were identified after which the results were validated with data obtained in the second phase by means of four focus group discussions. To determine the factors giving rise to and establish the causal chain of overall consumer financial vulnerability, regression analysis was conducted. Based on the results of the regression analysis, it became evident that the financial vulnerability chain is not a singular linear process but rather a non-linear process (with contemporaneous and singular linkages) with a variety of factors influencing financial vulnerability, but also influencing each other over time. / Management Accounting / D. Accounting Science