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Current issues related to government debt financing
Kuneš, Jakub ; Tuláček, Michal (advisor) ; Vybíral, Roman (referee)
The topic of the thesis are issues related to the government debt financing. Nowadays, the issue of the state debt is becoming more and more topical, especially as a result of the hundreds of billions of Czech budget deficits. Moreover, it is an area that affects directly or indirectly every person in the Czechia. It is therefore desirable to address the subject thoroughly, because it is an issue that has a multi-generational dimension and the consequences of today's budget negotiations may cause very unpleasant consequences for future generations. Although the level of Czech debt is relatively low compared with the countries of the European Union, in the fourth quarter of 2022, the Czech Republic became, by a wide margin, the fastest-debting country in the European Union. The thesis is divided into three parts.The first part introduces the reader to the issues and describes the key mechanisms of the functioning of the state budget.It describes what the national debt is, what its causes are and why the national debt has been growing steadily by orders of magnitude higher in recent years than it has been in the past decade. Mandatory and quasi-mandatory expenditures are identified as a major problem for public finances in the Czechia and is given special attention, including a model example that highlights...
How to save the state budget and correct the shortcomings in revenue taxation? Modelling the impact of changes to the personal (employee) income tax
Prokop, D. ; Kalíšková, Klára ; Šoltés, Michal ; Münich, Daniel ; Ostrý, M.
The structural deficit of the state budget is partly made up of a shortfall in tax revenues of about CZK 150 billion from 2020 onwards. In order to stabilize public finances, in addition to spending reforms, the maximum of these tax losses must be recovered. However, revenue can be strengthened also in other ways than by taxing employees. An estimated CZK 70 to 115 billion can be raised through other types of taxes. The proposed changes to the personal income tax (PIT) must therefore balance the expected collection from other sources and respond to other specificities of the income tax set-up in the Czech Republic. These include, among others, the small progression and the existence of a number of discounts that cannot be fully used by people with lower incomes. This leads to a relatively high burden on low-income employees with limited collection of the PTI.
The Legal Regulation of Drawing Budget Funds in Selected Countries of the European Union
Osúch, Adam ; Marková, Hana (advisor) ; Karfíková, Marie (referee) ; Mrkývka, Petr (referee)
In the first chapter of the dissertation, I determined the objectives of the dissertation, described the methodology of the dissertation and the methodology of the dissertation. I was based on suitable sources of the methodology of legal science, which is based on the principles of the methodology of social sciences. Part of the processing of the topic of legal regulation of the use of budget funds in selected countries of the European Union was also the definition of budget law in the system of financial law in exact accordance with the first partial theoretical goal of the dissertation: to summarize, analyze and systematize budget law in the system of financial law in the monitored countries. I implemented this in the second chapter of the dissertation and thereby fulfilled the first partial theoretical goal of the dissertation. In the third chapter of the dissertation, I paid attention to the budget of the European Union and the use of budget funds. First, I elaborated on the topic of the European Union budget, then I paid attention to the budgetary principles of the European Union and, in connection with the topic being processed, also to the budgetary rules of the European Union, while I did not neglect the analysis of the strengthening of the key rules for the management of the European Union...
Increase of CZK 395 billion compared to 2019: where the first draft expenditure in the state budget for 2022 was headed
Kolář, D. ; Janský, Petr
The draft state budget (SB) for 2022 submitted at the end of summer 2021 by the outgoing government of Andrej Babiš planned for expenditures of 1,928 billion CZK. That would be 394.5 billion CZK, and 25.7% more than the actual expenditure of the SB in 2019. Such a significant increase in expenditure, unaccompanied by an adequate increase in revenues, would significantly increase the structural deficit of the SB. The new government of Petr Fiala has therefore decided to revise the original draft budget in a new provisional budget. In this study, we identify the expenditure items in the original draft of the SB that have changed most significantly from the situation in 2019. We also show to what extent the nominal growth in the SB items takes inflation into account, which was expected to be 10.2% in this period. Comparison with the actual expenditure of 2019 allows us to shield the direct expenditure consequences of the pandemic. In fact, according to the initial proposal of the SR, the assistance programmes for households and employers during the pandemic were already expected to be reduced significantly in 2022.
Legal regulation of auditing of the Supreme Audit Office
Kyral, Roman ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Právní úprava kontroly Nejvyššího kontrolního úřadu Abstrakt Tato diplomová práce pojednává o právní úpravě kontroly Nejvyššího kontrolního úřadu České republiky. Součástí práce je také stručný popis historického vývoje kontrolních institucí na území České republiky, mezinárodní rozměr kontroly ve veřejné správě. Postavení Nejvyššího kontrolního úřadu a úprava jím prováděné kontroly je upravena zejména v Ústavě České republiky v její páté hlavě v článku 97. Podrobnější úprava je pak zakotvena v zákoně č. 166/1993 Sb. o Nejvyšším kontrolním úřadu. Nejvyšší kontrolní úřad je nezávislý orgán vykonávající kontrolu hospodaření se státním majetkem a kontrolu plnění státního rozpočtu. Organizační struktura Úřadu je tvořena prezidentem, viceprezidentem a členy Úřadu, kteří dohromady tvoří Kolegium Úřadu. Dále pak kárná komora, senáty Úřadu a kontroloři. Nejvyšší kontrolní úřad je navenek řízen jeho prezidentem, který současně předseda kolegiu Úřadu. Vzhledem k tomu, že Nejvyšší kontrolní úřad je koncipován jako úřad kolegiální, je kolegium Úřadu stěžejním orgánem, který schvaluje mimo jiné plán kontrolní činnosti Úřadu, zpracované kontrolní závěry, ze kterých vycházejí stanoviska ke státnímu závěrečnému účtu, výroční zprávu Úřadu a kárný řád. Faktickou kontrolu hospodaření se státním majetkem a plnění státního...
Financing primary and secondary schools in the Czech Republic
Zeithamová, Markéta ; Tichá, Milena (advisor) ; Dvořáková, Michaela (referee)
The theme of this thesis is the financing of the elementary and the secondary schools in the Czech Republic. I introduce the process of the educational system's financing as an integrated unit, that is consists of revenue and expenditure. This process is determinated not only by the educational system in the Czech Republic, but also by the public service and the local administrative, that managed schools and the other educational organizations. I focused on the development of the financing of schools in years 2001 - 2009, with the help of graphes, to show and describe also the today's face of the whole process. I use the international comparison. In the end of this thesis I mentioned the basic problems of this financing.
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.
Influence of the interest groups on healthcare reimbursement decree in Czech Republic
Bobula, Peter ; Paulus, Michal (advisor) ; Bryndová, Lucie (referee)
Reference (bibliographic reference of this thesis) BOBULA, P. (2019) Influence of the interest groups on healthcare reimbursement decree in Czech Republic. Prague, 2019. Master's thesis (Mgr.). Charles University, Faculty of Social Sciences, Institute of Political Studies. Department of Political Science. Supervisor Mgr. Michal Paulus Abstract Reimbursement decree is an important part of the healthcare policy in Czech Republic. It determines how the resources will be allocated in the healthcare system the next year. According to the Czech legislature, Ministry of Health invites the representatives of insurance companies and healthcare providers to discuss and create a balanced form of reimbursement. When they are not able to agree, it's up to Ministry of Health to determine the reimbursement in corresponding segment. We assume that this kind of organization enables the involved representatives to push their interests in order to get more favorable financing for their profession. Different groups have different positions in the bargaining process so we can expect the existence of winners and losers according to the financial arrangements they were able to enforce. Using the content analysis of final protocols from reimbursement decree conciliations, spending of insurance companies in healthcare segments and...
Results of Health Accounts of the CR - 2010 to 2016
Odbor statistik rozvoje společnosti
Zdravotnické účty zachycují výdaje na zdravotnictví jak z hlediska zdrojů, tak i jejich užití (typ péče, druh poskytovatele, zdroj financování, druh diagnózy, věk a pohlaví pacienta). V publikaci budou uvedeny jak základní tabulky a grafy, tak kvalitativní analýza.
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Economic development of the Czech Republic - in the first half of 2015
Dubská, Drahomíra ; Kamenický, Jiří ; Kučera, Lukáš
Evaluation of the development of the Czech Republic's real and monetary economy over the past period (performance of basic sectors, GDP, expenditures, pensions, external economic relations, prices, labor market, money supply, interest, state budget).
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