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Financial coverage public works from the perspective of the investor
Svrčeková, Monika ; Zouhar, Matěj (referee) ; Vítková, Eva (advisor)
The Bachelor´s thesis is focused on the possibilities of financing public construction works from the perspective of the investor, what is the aim of this thesis. The theoretical part contains the information about public works and possibilities of their financing. There is also defined the concept of the financial planning. The practical part is processed according to the information about particular project. The beginnig of this part contains basic information about this project, the reasons for its realization and its financing. In the practical part is elaborated the output of this Bachelor´s thesis on the particular example, namely the setting the project´s financial plan from the perspective of the investor. The conclusion contains the evaluation of the efficiency and sustainability of the project and also practical experience that have been projects acquired.
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Financing of Building Construction from Public Sources
Bujnošková, Iva ; Ščevík, Vojtěch (referee) ; Vítková, Eva (advisor)
The Bachelor’s thesis is focused on public construction orders and their financing options. The theoretical part describes public orders and funding sources from the perspective of the investor. This section also contains information on the financial management of the project and links to the European and the state budget. The example of financial plan preparation from investor's perspective is shown in the practical part.
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Electronic Evidence of Sales
Posoldová, Kateřina ; Bohůnová, Lucie (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on issues related to electronic evidence of sales in the Czech Republic. The first part defines the basic concepts, theoretical background and the very essence of this system. The analytical part is devoted to the pros and cons of EET in the Czech Republic, followed by a presentation of sales registration systems in selected EU countries. The thesis also includes the author's own evaluation.
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Financial Assurance of Public Investment Project
Bartošová, Hana ; Iščuk, Josef (referee) ; Hromádka, Vít (advisor)
In the master's thesis there is described financial assurance of public investment project. The teoretical part part focuses on clarifying the basic concepts of public project . There are described ways in which it is possible to finance public projects. The practical part deals with finding appropriate ways of project financing of road reconstruction II/422 delay the village Svatobořice – Mistřín and their comparison.
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Návrh na zdanění práce robotů
Pisková, Lenka
The diploma thesis deals with the debated topic of taxation of robot labour. The aim of the thesis was to evaluate the situation on the labour market of the automotive industry and to propose options for the taxation of robot labour. The thesis analyses the automotive industry from the perspective of the 5 most robotized countries in the European automotive industry for the period 2005-2021. The thesis deals in more detail with the impact of robotization on the labour market and the state budget of the Czech Republic, due to the replacement of human labour by robots. The thesis quantifies the total lost revenue of the state budget from the redundan-cies in the automotive industry. And to compensate for the lost state budget revenues and additional expenses, a tax on robot labour is proposed. The proposal includes definitions of the tax entity, tax period, subject of the tax, and three ways of calculating the tax base. The tax rate is also proposed for each tax base. Finally, the various proposals are compared using model examples and the proposal in which the tax base is the so-called imputed wage of the robot is found to be the most appropriate from the point of view of tax collection.
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