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The de minimis regime and financing of Czech theatres
Jonášová, Helena ; DVOŘÁKOVÁ, Jana (advisor) ; SOUČKOVÁ, Jaroslava (referee)
This diploma master thesis focuses on the de minimis regime and its application within financing of theatres in the Czech Republic. The de minimis regime is one of the instruments of finance regulations of finance from public budgets, in relations to enterprises in the Czech Republic. As it is an instrument of so-called state aid with considerable selective features, is it a subject of thorough regulations by the European Union. These regulations thus directly affect legal systems of member countries of the EU.
The aim of the master thesis is to describe how the de minimis regime affects the opportunities of Czech theatres to receive financial support from public budgets and to find out how the legal acts of the European Union affect the financial situation of these theatres. The thesis also deals with the problem as seen from the point of view of providers of these financial supports so that it could be possible to reflect the issue as a whole.
The theoretical background of the thesis is formed by the relevant legal acts, issued by the European Commission and by the commentaries made about them. An inseparable part of this work is also grant calls of individual grant providers in the Czech Republic. The practical part of the master thesis is then based on thorough research of all Czech theatres with regards to their relations to de minimis issues. The master thesis also works with data provided by the Czech Register of the de minimis regime.
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Crowdfunding for theatre
Michel, Andrea ; HUDEČEK, Martin (advisor) ; LEDVINOVÁ, Jana (referee)
This work is focused on the issue of crowdfunding for theater or non-profit sector as a tool. It covers all phases of a campaign; setting campaign goals, identifying and quantifying all costs associated with it. I am aiming at using the full potential of the tool and the volume of work involved. I also briefly deal with the motivation of the donor. The last chapter describes three case studies of successful campaigns.
The practical output of the work is a campaign budgeting tool, an instrument that enables authors to identify and quantify all costs associated with the campaign and determine more precisely what the target amount should be. The tool proved that if you collect CZK 50.000, the cost of campaigning is about 30% of the amount; the higher amount you collect, the lower campaign costs you reach.
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The Tax Assignation and Theater
Gerneš, David ; POKORNÝ, Jiří (advisor) ; VÁVROVÁ, Hana (referee)
Bachelor thesis aims based on an analysis support system theaters in the Czech Republic, the analysis of the tax system in the Czech Republic and analysis of tax assignations in the Slovak Republic, to investigate whether for the Czech theater network, this measure was beneficial and whether it would be worth it to deal with its introduction into practice. The thesis also examines the impact of the introduction of the assignation of income tax on Czech public budgets and polls. Within the survey sent to 120 respondents who were asked about their relationship to culture and whether they would be introducing a possibility for assignations and what area non-profit sector would contribute. On the basis of these steps is then designed a system of assignations suitable for Czech Republic.
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