Dans cette thèse, nous introduisons des modèles de régression ”Gini-PLS”. Les algorithmes proposés combinent les propriétés des estimateurs relatifs aux régressions Gini et PLS. Les quatre modèles construits dans cette thèse permettent de résoudre simultanément les problèmes : de valeurs extrêmes (”outliers”), de multi-colinéarité, de faible taille de l’échantillon, de données manquantes, d’erreurs de mesure et d’endogénéité. En présence des problèmes cités, les modèles uni-variés (Gini-PLS1) sont robustes pour estimer une variable dépendante en fonction d’une ou plusieurs variables explicatives ; tandis que les modèles multi-variés (Gini-PLS2) servent à estimer une matrice de variables dépendantes en fonction d’une matrice de variables explicatives.Notre application dans le cadre de la thèse concerne l’estimation de contributions des variables technico-économiques aux inégalités des rémunérations pour les pays européens adhérents à la Politique Agricole Commune.Nous proposons deux approches de régressions basées sur les modèles Gini-PLS (RISD-Gini-PLS) pour estimer les contributions des variables technico-économiques (sources de revenus, superficies, main d’œuvre, etc.) aux inégalités des revenus agricoles pour les pays de l’union européenne avant et après les réformes de Mac Sharry et de l’accord de Luxembourg. / In this thesis we propose ”Gini-PLS” regressions. The proposed algorithms combine the properties of the estimators related to the Gini and PLS regressions. The four models built in this thesis solve simultaneously the problems of : extreme values (outliers), multicollinearity, small sample, missing data, measurement errors,and endogeneity. In presence of these problems, the univariate models (Gini-PLS1) are robust to estimate a dependent variable with one or more explanatory variables. While, the multivariate models (Gini-PLS2) are used to estimate a matrix of dependent variables with a matrix of explanatory variables.Our application in this thesis is the estimation of the contributions of technico-economic variables to the whole inequality of farm’s income for European countries acceding to the Common Agricultural Policy. We also propose Gini-PLS regressions approaches based on income source decomposition (RISD-Gini-PLS) to estimate the contributions of techno-economic variables (income sources, areas, labor, etc.) to the incomei nequalies of productions (total output crops and output livestock) for european countries.

Le 1er chapitre présente une série de 50 ans sur les hauts revenus chiliens basée sur des données fiscales et comptes nationaux. L’étude contredit les enquêtes, selon lesquelles les inégalités diminuent les 25 dernières années. Au contraire, elles changent de direction à partir de 2000. Le Chili est parmi les pays les plus inégalitaires de l’OCDE et l’Amérique latine. Le 2ème chapitre mesure la sous-estimation des revenus factoriels dans les données distributives. Les ménages ne reçoivent que 50% des revenus du capital brut, par opposition aux firmes. L’hétérogénéité des taux de réponse et autres problèmes font que les enquêtes ne capturent que 20% de ceux-ci, contre 70% du revenu du travail. Cela sous-estime l’inégalité,dont les estimations deviennent insensibles à la "capital share" et sa distribution. Je formalise à partir d’identités comptables pour ensuite calculer des effets marginaux et contributions aux variations d’inégalité. Le 3ème chapitre présente une méthode pour ajuster les enquêtes. Celles-ci capturent souvent mal le sommet de la distribution. La méthode présente plusieurs avantages par rapport aux options précédentes : elle est compatible avec les méthodes de calibration standard ; elle a des fondements probabilistes explicites et préserve la continuité des fonctions de densité ; elle offre une option pour surmonter les limites des supports d’enquête bornées; et elle préserve la structure de micro données en préservant la représentativité des variables sociodémographiques. Notre procédure est illustrée par des applications dans cinq pays, couvrant à la fois des contextes développés et moins développés. / The 1st chapter presents historical series of Chilean top income shares over a period of half a century, mostly using data from tax statistics and national accounts. The study contradicts evidence based on survey data, according to which inequality has fallen constantly over the past 25 years. Rather, it changes direction, increasing from around the year 2000. Chile ranks as one of the most unequal countries among both OECD and Latin American countries over the whole period of study. The 2nd chapter measures the underestimation of factor income in distributive data. I find that households receive only half of national gross capital income,as opposed to corporations. Due to heterogeneous non-response and misreporting, Surveys only capture 20% of it, vs. 70% of labor income. This understates inequality estimates, which become insensitive to the capital share and its distribution. I formalize this system based on accounting identities. I then compute marginal effects and contributions to changes in fractile shares. The 3rd chapter, presents a method to adjust surveys. These generally fail to capturethe top of the income distribution. It has several advantages over previous ones: it is consistent with standard survey calibration methods; it has explicit probabilistic foundations and preserves the continuity of density functions; it provides an option to overcome the limitations of bounded survey-supports; and it preserves the microdata structure of the survey.

The diploma thesis deals with the economy of the municipality of Blansko in the years 2013-2017. The thesis is divided into three main parts. The first presents theoretical work outlets, the second analysis of the present state, and the third own solution proposals. The theoretical part of the thesis is mainly processed according to the information gathered from a professional literature and from valid legal regulations of the Czech Republic. The data and information needed to process the practical parts are primarily obtained from the accounting and financial statements. On the basis of these documents, it will be possible to evaluate the financial management of municipality, including the creation of suitable proposals that will lead to an improvement in the economic situation.

The diploma thesis deals with the management and the indebtedness of the South Moravian Region in 2010-2016. The theoretical part defines the competence of the region, regional authorities, property of the region, region budget, its incomes and expenditures and indebtedness. The analytical part contains the characteristics of the South Moravian Region and the analysis and evaluation of its economy and indebtedness. The last part includes own proposals for managing the indebtedness of the South Moravian Region in the future.

The diploma thesis deals with the economy of the municipality of Blansko in the years 2013-2017. The thesis is divided into three main parts. The first presents theoretical work outlets, the second analysis of the present state, and the third own solution proposals. The theoretical part of the thesis is mainly processed according to the information gathered from a professional literature and from valid legal regulations of the Czech Republic. The data and information needed to process the practical parts are primarily obtained from the accounting and financial statements. On the basis of these documents, it will be possible to evaluate the financial management of municipality, including the creation of suitable proposals that will lead to an improvement in the economic situation.

The diploma thesis focuses on the present-day system of social security in the Czech Republic. The pension system is analyzed in detail and compared to systems in other countries. It shows the differences among all the various ways of financing the pension systems and the columns it is supported by, also listing all the reasons for the reform of the pension system in our country.

Diploma thesis mainly deals with the identification of possible ways of financing investment project in the community, and selection of the best solution. In the first theoretical part I’ve dealt with important concepts related to the topic of the thesis, eg. public administration in the Czech Republic, the budgets of autonomous units, the EU, its regional policy and others. In the second part I have dealt with practical aspects of the thesis – the characteristics of a particular city investment and possible ways of financing – loans, grants and collections.

This thesis describe the international taxation of passive incomes in relation to the permanent establishment. The aim of the thesis is to create a guidebook for the attribution of passive incomes to the permanent establishment. Selected judgements of the Court of Justice of the European Union are analysed too. At the end of this thesis are listed model examples for calculation of their tax liability.

This thesis analyses the economy of the South Moravian Region in years 2011 – 2015. The theoretical part of the thesis defines the position of the regions in the Czech Republic, budgetary system, budgetary structure, budget of the region and indebtedness of regions. The second part of the thesis contains basic information about the South Moravian Region and the analysis of its economy including indebtedness. The third part contains own proposals for effective management of indebtedness.

The diploma thesis deals with financial management of municipality Střelná in the years 2012 – 2016. This thesis is divided into three parts, where the first part presents theoretical basis involving theory, classification and everything associated with local government in the Czech Republic including the budget of municipality and its financing. The practical part is dedicated to the detailed analysic of the incomes and expenses of municipal budget with a subsequent evaluation of operating and capital management. Also is performed a calculation of the proportion of municipality to national revenue from shared taxes. In the end of diploma thesis, there will be proposing of municipality budget for calendar year 2017 and medium-term financial plan for the following two-years period.