Corruption is one of the most famous and also the most serious problems of the contemporary world. The aim of the processing of the dissertation is to create the actual characteristics of corruption and fiscal evasion, both from theoretical and practical point of view, specify their manifestations in economies of Georgia and Czech Republic in conditions of contemporary globalization, as well as to express the effects of corruption and fiscal evasion on selected sectors of the economy. The international organization Transparency International compared corruption in different countries based on the values of the Corruption Perception Index (CPI), which measures the degree of corruption perception from a subjective point of view. Every year the index captures the current view on corruption in the public sector and surveys used for the compilation include issues related to the misuse of public power for private benefit. The Czech Republic has 51 points and is on the 53th position in the rankings, right behind her at the 54th position ranked Slovakia with 50 points. This placement reflects very bad situation in the state administration, poor functioning of political parties and the lack of anti-corruption policy of the state. From the collected data and time series was concluded a conclusion about the high correlation and the correlated indicators of corruption CPI and GDP per capita in PPP. Although among the least corrupt countries in the world in 2014 ranks developed economies such as Denmark, New Zealand and Finland, less sophisticated Georgia was able to stay 50th position ahead of Czech Republic and Slovakia. It is due to the fact that with the advent of the Governments of President Saakashvili and Prime Minister Ivanishvili underwent a major reform of the state administration, including the security forces. This testifies to the fact that the underdevelopment of the economy is far from being the main factor for the elimination of corruption and fiscal evasion in a particular country. Reducing scope of tax evasions and departures of companies to tax havens are aims of the electronic records of sales and changes in the procurement system. Transparency of decisions on the allocation of public contracts should be solved and carry out an inspection utilization of public funds. Limitation of the influence of officials in the public service would undoubtedly help to eliminate small (petty) corruption. More than the total elimination of corruption endeavour currently states on its reduction or elimination of its consequences.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:259649 |
| Date | January 2015 |
| Creators | Rodonaia, Elizbar |
| Contributors | Šrédl, Karel, Kopecká, Lenka |
| Publisher | Česká zemědělská univerzita v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/doctoralThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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