The main aim of this Master's thesis is to set down individual factors which may affect corporate tax revenues in the Czech Republic. These criteria are selected based on the studies of the trends in the corporate tax revenues and then thoroughly analyzed. Furthermore, thesis consists of corporate tax revenue as a percentage of GDP comparison among chosen OECD countries with emphasis on the Czech Republic. Integral part of thesis is also formed by a regression analysis which examines the impact of the opted factors on corporate tax revenues.

The aim of this thesis is to analyze what was the influence of corporate tax rate and total paid amount on corporate income tax on GDP and unemployment in the Czech Republic. The essay also describes the impact of European subsidies given to Czech corporates as primary receivers on GDP and unemployment in the Czech Republic. A comparison of these two macroeconomic factors is provided. Conclusions show that there are some impacts which are not supposed to be transferred to a concrete comparable numbers. The thesis provides detailed overview of main impact of derivation of European subsidies given to Czech companies as primary receivers and changing corporate income tax on GDP and unemployment. The comparison of above influences is provided both on theoretical basis and the real one in the period of 1993-2013 for the Czech Republic. Conclusions and author's ideas are supported by professional publications. The thesis provides information on how the problematic is width and deep within these impacts. Any reader can create his/her own opinion on the problematic based on provided information and data.

The diploma thesis is written on the topic of Russia: macroeconomics and position at the international tourism market. The theoretical part explains the basic concepts of tourism, describes the basic macroeconomics indicators and define the position of tourism in the global economy. The second part deals with the development of the economy of the Russian Federation from its very begining up to the present. The third part discusses the Russian Federation in the terms of tourism, international income and arrivals. The last part analyzes tourism between the Czech Republic and the Russian Federation. For this part of diploma thesis has been prepared two questionnaires among residents of the Czech Republic and the Russian Federation.

This thesis deals with corporate income tax in Austria. The aim of this thesis is to analyse the construction of corporate income tax in Austria into the details and identify good elements suitable for the application into the Czech juridical system. The first chapter is focused on GDP/tax revenues ration and its composition. Next chapter describes briefly theoretical attitudes to the corporate income tax. The main part of this thesis is contained in the chapter no. 3, which is focused on particular construction elements of this tax. There are also examples of taxation of two model corporations incorporated in Czech Republic and Austria in there. Next two chapters are focused on taxation in international context and on transactions with related parties. The last chapter identifies positive as well as negative elements of CIT in Austria and suggests recommendations for the Czech Republic. It recommends particularly reduction of interest expenses paid to the companies incorporated in tax heavens and the possibility of group taxation.

This thesis develops a new Bayesian approach to structural break modeling. The focuses of the approach are the modeling of in-sample structural breaks and forecasting time series allowing out-of-sample breaks. Our model has some desirable features. First, the number of regimes is not fixed and is treated as a random variable in our model. Second, our model adopts a hierarchical prior for regime coefficients, which allows for the regime coefficients of one regime to contain information about regime coefficients of other regimes. However, the regime coefficients can be analytically integrated out of the posterior distribution and therefore we only need to deal with one level of the hierarchy. Third, the implementation of our model is simple and the computational cost is low. Our model is applied to two different time series: S&P 500 monthly returns and U.S. real GDP quarterly growth rates. We linked breaks detected by our model to certain historical events.

The diploma thesis describes performance in the area of air transport, based on performance of national economies of two selected neighbouring countries, Czech Republic and Germany, through comparison of their gross domestic product in the selected time period. The operating performance is focused mainly on transportation performance of air transport. First part of the thesis is dealing with interconnection of economy with air transportation. Crucial part of the work contains analysis of development of GDP and analysis of development of transportation performance of both countries. Part of the thesis is also acquisition of passenger-kilometre data derived from fuel consumption and produced emissions of CO2.

There has been a long line of studies concerning the nexus between R&D expenditure and Economic Performance. However, there has been little research on this nexus on a regional level in Germany. This paper aims to analyse the relationship between R&D expenditure (total, business sector and public sector each) and GDP per capita at a regional level in Germany for the time period 2000-2017. The method of estimation employed in fixed effects panel regression analysis. It is found that total R&D expenditure and regional GDP per capita have an insiginificant relationship, but a negtiavely significant one when a lagged value of R&D expenditure is considered. The relationship between public R&D expenditure and regional GDP per capita is significantly negative, whereas the relationship between business sector R&D expenditure and regional GDP per capita is insignificant. Further scope for research could include analysing the effect of regional innovation clusters and the role of R&D strategy in improving the economic performance of regions in Germany.

In this thesis we aim to examine the economic impact of peacekeeping provided by the United Nations (UN) in conflict-affected countries around the globe. The main interest of this thesis is to estimate the possible economic impact that UN peacekeeping operations may have had on conflict-affected countries’ economies between 1989-2019. We aim to do this by investigating if there is a positive causal relationship between UN peacekeeping operation (PKO) and GDP/capita. This is done by examining previous research and conducting an empirical analysis using a difference-in-differences method. Our model examines the change in GDP/capita levels for both a treatment and non-treatment group, defining PKO as treatment. Data on the conflicts, UN peacekeeping operations and other relevant variables was collected from well-established open sources. The results imply that PKO has a positive impact on GDP/capita development, but that the effect most likely goes through the effect that PKO has on our mediator variables, that in turn positively affect GDP levels. Furthermore, our results indicate that the size of the mission, in terms of military strength, does seem to increase the economic effect.

This study is based on data regarding the social, economic, and demographic characteristics of 130 countries, and uses fixed effects estimation for the model analysis. It demonstrates that tourism development represents a complex process, which requires the implication of a multitude of stakeholders. Macroeconomic factors, such as GDP per capita growth and economic openness, are having a positive impact because they benefit private ownership and motivate people to open tourism-related businesses. Overall, higher carbon dioxide emissions and worse safety are having a negative effect over tourism development. Human development factors, such as education, are generally beneficial to the long-term tourism growth because they serve as positive externalities. Clustering the initial dataset based on various economic, demographic and social factors brought several new conclusions. Particularly, GDP per capita growth is not an important tourism development factor among developed countries, whereas the dummy variable for the year 2010 is a substantial one. Education and economic freedom are particularly important regressors for post-socialist states. The former is also crucial among African countries and in the Latin American region, where safety has also an essential impact over tourism development. Finally, tourism in small states would benefit the most from lower emissions,whereas in big states the best strategy for the policymaker would be to increase safety measures.

Det finns stora skillnader i nivån av BNP per capita mellan länder som inte går att förklara med nuvarande teorier om konvergens, det vill säga att fattiga länder kommer att komma ifatt rika länder på lång sikt. I stället verkar skillnaderna i länders inkomstnivå bestå. Denna studie syftar till att undersöka om, och i så fall i vilken utsträckning, en del av skillnaden mellan BNP per capita i olika länder kan förklaras genom demokrati. Studien utgår huvudsakligen från två teorier, endogen tillväxtteori och moderniseringsteori. Som metod kommer multipel regressionsanalys av paneldata att användas med samtliga världens länder mellan 2010 och 2019. Sambandet söks för hela populationen men också uppdelat på världsdel, inkomstnivå och typ av regim. Studien visar att det finns ett positivt samband mellan demokrati och BNP per capita sett till hela populationen men i olika hög grad i urval baserat på världsdel, inkomstnivå och demokratiindex. Endast för gruppen höginkomstländer var sambandet negativt, men när auktoritära höginkomstländer uteslöts fanns ett positivt samband även för den gruppen. / There are big differences in the level of GDP per capita between countries, that cannot be explained by differences in the current capital stock levels or workforce according to theories on convergence. This study aims to examine if, and to what extent, a part of the difference in GDP can be explained by democracy. The study takes its theoretical frame of reference from endogenous growth theory and modernization theory. The method used is multiple regression analysis of panel data with all countries between 2010 and 2019. The regressions analysis is performed on the whole population as well as divided based on continents, income groups and type of regime. The study shows that there is a positive correlation between democracy and GDP per capita, but to different extents in the different samples. Only for high income countries where there a negative correlation, but that turned positive when authoritarian high-income countries were excluded from the sample.