Cette thèse en politique économique internationale analyse à travers 4 chapitres les facteurs influençant la prise de décision en se focalisant sur les trajectoires des décideurs. Le premier chapitre montre que les membres du Conseil d’Administration (CA) du Fonds Monétaire International (FMI) ont un avantage considérable en matière de prêt et de remboursement sur les autres membres du FMI à travers des réseaux informels développés par leur simple présence aux réunions de CA du FMI à Washington DC. Le second chapitre met l’accent sur les trajectoires de carrière des membres du CA du FMI avant et après leur poste au sein de cette institution et comment ces trajectoires influent les prêts et les modalités de remboursement des pays emprunteurs. Dans un troisième chapitre, nous cherchons à savoir si les années de récession connues par les Présidents des Banques Centrales des pays occidentaux sont en mesure d’influencer leur gestion de ces institutions. Enfin, le quatrième chapitre propose un modèle d’économie politique des réformes en montrant l’importance des syndicats des travailleurs ainsi que des transferts de richesse de la part des gouvernements vers les populations, sur la mise en œuvre des réformes au sein des pays de l’OCDE. Cette thèse montre qu’à l’instar des décideurs nationaux qui ont tendance à influencer directement la vie économique des pays, les décideurs internationaux de par leurs histoires, leurs identités et leurs expériences de vie, peuvent également influencer la sphère économique des pays. / This thesis in international political economy analyses factors influencing the decision-taking focusing on the trajectories of policy-makers across 4 chapters. The first chapter shows that the IMF’s Executive Board (EB) members have a considerable advantage on other IMF members in terms of loans and repayments through informal networks developed by their simple presence on the IMF’s EB at Washington DC. The second chapter focuses on the IMF’s EB career trajectories before and after their position, and how these trajectories influence loans and repayment modalities of borrowing countries. In a third chapter, we want to know in what extend central bankers’ recession experiences tend to lead them to decrease the interest rates of central banks. Finally, the fourth chapter proposes a model of political economy of reforms showing the importance of unions and transfers from governments to populations concerning the implementation of reforms in OECD countries. This thesis shows that, as national policy-makers which tend to directly influence the economic life, international policy-makers, through their stories, identities and life experiences, can also influence the economic sphere of countries.

6 Abstract Lifelong education and learning is an important condition for a successful and fulfilling life in today's globalized world. To provide education for all is declared effort of international organizations (UNESCO, WB, OECD, WTO, EU, etc.). This work focuses on the initiative of UNESCO, OECD and the EU in this area. UNESCO focuses mainly on developing countries (providing functional literacy among the poorest) while the OECD and the EU to those developed (the target is people's employability and competitiveness, the acquisition of key skills). International organizations formulate their objectives in statements, strategies, action plans and proposals for action to eliminate unequal access to education and learning. However, even these documents can render various difficulties and problems in their application in practice. Key words Adult education and learning, lifelong education and learning, inequalities in education, political documents, UNESCO, OECD, EU

本文旨在探討受控外國公司規則對我國企業之影響。首先，本文對所得稅法第所得稅法第四十三條之三及第四十三條之四與其相關配套措施之關聯性與適切性進行分析，分析結果顯示兩者可能不具備有預期的高度密切關聯性，如果政府預期所得稅法第四十三條之三及第四十三條之四能夠在近期開始實施，可先考慮讓兩岸租稅協議和共同申報及應行注意標準與所得稅法第四十三條之三及第四十三條之四脫鉤；其次，根據本文的估算分析，顯示若開始實施受控外國公司規則，將對長年利用境外控股公司進行轉投資的我國企業增加頗大的稅負影響，可能嚴重影響企業資金的調度問題及對未來企業全球間的組織安排；再者，本文對於我國企業因受控外國公司規則所受之衝擊，予以提出因應措施，包括：對境外控股公司控股架構之調整及對境外控股公司獲利分配之調整，使其境外控股公司達到受控外國公司規則之豁免門檻要求或使其境外控股公司不符合受控外國公司之定義，不必將其未分配盈餘計入台灣母公司課稅；最後。綜上的分析結果顯示，若開始實施所得稅法第所得稅法第四十三條之三及第四十三條之四，可能會對台灣經濟造成重大的損失，或許政府並不預期所得稅法第所得稅法第四十三條之三及第四十三條之四在近期內開始實施。

The object of the diploma thesis is to analyse the environmental taxation in the OECD countries, to inform the readers about the development of environmental taxes and current trends in tax revenues from environmental taxes. The thesis is also focused on the structure of revenues from environmental taxes, the significant part is created by energy taxes, especially by taxes on motor fuels. Attention is also paid to taxation of carbon dioxide, according to the OECD the carbon taxes are one of the effective tools to reduce CO2 emissions, which is important to achieve the targets set under the Kyoto Protocol. The explicit carbon taxes are applied in the 12 tax systems of 12 OECD member countries and in the Canadian province of British Columbia. An increase of the countries applying carbon taxes since 2010 demonstrates the increased demand for this tool in recent years. The object of the last part of the thesis is to analyse whether declining tax burden on labour while increasing tax burden on energy is put into practice.

Method of defining the tax base is important for the correct determination of the amount of tax. With taxes on personal income is closely related to health insurance and social security burden on the same taxpayer income as the income tax. Relation between the income tax and health insurance and social security may be different. The work discusses how should be a tax base of personal income according to the theory and then defined three models of the income tax base with regard to (non) inclusion and (non) deductibility of insurance premiums from the tax base, which are used in subsequent analysis of labor income taxation in OECD. In the Czech Republic, the issue is very obsolete since the tax reform in 2008. From this year is the taxable income of individuals "super salary". The tax reform in 2015 will be again a change in the income tax base. The work is examined in detail legislative development of personal income tax between years 2008 and 2015. In the final part is analyzed creation of the tax base in individual OECD countries. Countries are classified according to the method of determining the tax base. The analysis showed that the most widely used model of tax base is a narrow tax base. Although broad tax base uses a 5 OECD members countries. In Hungary has broad tax base exactly the same form as in the Czech Republic. However, elements of a broad tax base can be found in other countries.

The diploma thesis deals with the real estate tax in OECD countries. The aim of this thesis is to compare particular methods of the determination of the tax base. The detailed analysis will be made in eleven europaean countries including Czech republic. I will also focus on the tax rates and tax discount systems. Using various sources i have analyzed an actual situation in real estate taxation systems and deduced the positive and negative effects of each tax base approach. In the end of this thesis I will present a complete real estate tax system.

Every third year a PISA study is conducted, through international measurements for member states of the OECD-organization. This aims to measure each country´s pupils by the ages of 15 years old. Its purpose is to examine how each member´s pupils perform in mathematics, reading comprehensions, sciences and problem solving. In this essay we intend to examine how the PISA studies were received as a creation of opinion and self-image.  This research follows up on selected actors in the media debate surrounding PISA as a tool of argument and means of discussion. The natural demarcation is made by actors; mostly from professional teachers, but also journalists, lectures, writers and school experts in the fields. Its purpose is to give a well-balanced and comprehensive picture of the PISA-debates. From a political standpoint the actors represent different positions of the spectrum. The study consists of a total of 10 actors. Between the years of 2004-2005 and 2016-2017 of the PISA 2003 and 2015. This paper will focus on the PISA studies that were done by the years of 2003 and 2015. By working with different PISA studies with a long span of time between them. This is done as a conscious strategy in favor of the comparative study. In this essay the conceptual changes between these two PISA studies will be examined and studied with a conceptual analysis.

This study investigates the relationship between official development assistance (ODA) and human development indicators (HDIs) in 49 sub-Saharan African countries over the period of 1995 to 2017 using 3-stage least squares (3SLS). The four key sub-classes of HDIs considered for this research include education, health, government and civic society, as well as environmental indicators. Of all these HDIs, the results of the analysis show that health aid is the most effective form of aid, significantly reducing the incidence of HIV, the infant mortality rate and the maternal mortality rate, as well as leading to improved life expectancy. Education aid has a significant effect on the progression to secondary school followed by adult literacy rates. Government and civil society aid significantly affects the ability of girls to access education at primary, secondary and tertiary levels while environmental aid is found to increase the carbon efficiency of production. Hence, this study demonstrates that aid is most effective on the health, education and environmental human development indicators.

This thesis is about the taxation of the digital sector of the economy. Currently, this issue is being discussed because of the fast development of these services, where the current rules for taxation of goods and services are still dependent on the physical presence of entities at the point of sale and thus unusable. The work is focused on existing systems and proposals on how to tax this sector in the EU, problematics in international tax planning and aggressive planning to reduce the tax base. The aim of the thesis is to compare available proposals and established regimes in the EU and to draw a proposal for taxation of digital services for the Czech Republic. The main method of this thesis is to analyze the obtained data for the subsequent comparison of indicators and benefits for the Czech Republic. The thesis offers an insight into the digital sector, countermeasures by individual states by application of unilateral measures and the EU measures and effort to come up with a common tax regime. The main benefit of the thesis is the proposal for taxation of the digital sector in the Czech Republic and the estimate of possible revenues. The Czech Republic has started to address this issue in early 2019, but it is still uncertain how or when this taxation will occur.

The main goal of the thesis is to identify and explore the possibilities of using corporate tax structures in detail. And, moreover, how it influences corporate income tax and personal income tax with a focus on the partners of these corporate entities. The first part of the thesis represents the theoretical framework, especially the explanation of the basic concepts related to tax corporate structures and the most important limits in their compilation. This section also includes recommendations primarily made by the OECD to remove parts of the legislation that allows the transfer of profits between entities or to fill gaps in this legislation that allows the use of tax relief in unjustified cases. The thesis also contains the current legislation of the European Union and the Czech Republic regarding tax policy. The first part of the thesis in the above context is processed in chapters 1 to 5. In the second part, starting from chapter 6, I analyse the adjustment of the corporate structure of the Amazon group and I make suggestions for possible methods of establishing transfer prices for transactions carried out within this group in the Czech Republic. In this section of the thesis I also compare the possible effects on the tax burden in the case of a differently set corporate structure of the...