National Repository of Grey Literature 258 records found  beginprevious227 - 236nextend  jump to record: Search took 0.00 seconds. 
Tax revenues of post-socialist EU member countries
Tychnová, Michala ; Izák, Vratislav (advisor) ; Blažek, Petr (referee)
The subject of this thesis is the analysis of tax revenue of the post-socialist countries that are members of the European Union. In the theoretical part there are characterized tax systems of individual states. In the practical part I compare the tax revenues of the post-socialist countries. I analyze the tax quota, the tax mix and budgetary determination of taxes. Furthermore, I compare the tax revenues of the post-socialist member states and 15 original member states of the European Union. I focus on the tax quota, the tax mix and budgetary determination of taxes. From the analyses it is clear that the tax quota of the post-socialist countries is lower than in the older Member States of the European Union. Most of the tax revenue of the post-socialist countries stems from indirect taxation, particularly value added tax.
Daňový systém Spojených států
Mikhalkina, Ekaterina ; Izák, Vratislav (advisor) ; Blažek, Petr (referee)
The content of this thesis is the evaluation of the United States' tax system. The paper describes particular taxes, its influence on the government budget and the tax policy in the states. The work includes an international comparison of various tax systems among OECD countries, Japan and the U.S. The first part observes general economic indicators of the U.S. The second part describes the historical development of particular taxes since the U.S. Declaration of Independence. The third part is dedicated to tax legislation, description of main taxes, its structures and concepts where all taxes are divided for the simplicity into direct, indirect, property and others taxes. The next part reflects framework for tax analysis. And the last part of the thesis consists of basic comparison between the United States, Japan and OECD counties. The analysis in the last chapter is applicable for the last decade. The conclusion presents main results of analysis and description performed in the work.
The system of the financial support of the churches and relgious communities in the Slovak Republic and the citizens opinion about it
Čačko, Tomáš ; Slintáková, Barbora (advisor) ; Blažek, Petr (referee)
The work has dealt with the ways of the churches and religion communities financial support (hereinafter CaNS) in Slovakia. The main aim of the work is to find out the population satisfaction with present model of the CaNS financial support in the Slovak Republic and to find out the opinion on the "ideal" model of the financial support for CaNS in Slovak republic. The first chapter has dealt with the basic models of the financial support of the CaNS all over the world. The second chapter has dealt with the model of the financial support of the CaNS in the Slovak Republic from its establishing till present times. The third chapter has dealt with opinion of the population on the financial support of the CaNS in the Slovak republic.
NDC systen in Czech Republic
Rusovová, Ivana ; Klazar, Stanislav (advisor) ; Blažek, Petr (referee)
The subject of this thesis is application of Notional Defined Contribution system in Czech Republic. In this pension system everybody has his own individual pension account on which he or she saves money. Interest is accredited to this account. When this person retires, the pension is calculated based on pension account balance. Contributions do not really stay in pension system, but they are paid to current pensioners (resemblance to PAYG system). In first chapter I deal with pension systems in general, in second chapter I deal with theoretical NDC system. In third chapter I analyze practical application of NDC system in Sweden. Fourth part of this thesis analyses the possibility of introducing NDC pension system in Czech republic.
Socio-economic aspects in the programs of the parliamentary political parties
Bandasová, Jana ; Izák, Vratislav (advisor) ; Blažek, Petr (referee)
This bachelor work deals with socio-economic aspects of the parliamentary political parties before elections to the Parliament of the Czech Republic in June 2010. Based on the analysis of selected socio-economic aspects was carried out the comparison of these aspects, both in the relationship between the parties of the right political spectrum and left political spectrum. In this work were used structural elements of Public Choice Theory, focusing on the median voter. Delimitation of the definition of the median voter results from public choice theory. Through the identification and classification into a specific position in the political spectrum was made an attempt at the practical application of Public Choice Theory. Based on the available data and information this attempt can be considered certain objective findings.
State debt of the Czech Republic
Blažková, Gabriela ; Izák, Vratislav (advisor) ; Blažek, Petr (referee)
This bachelor thesis deals with the state debt and it is divided into two parts. The first chapter includes differences between state and public debt, way of debt financing or methods of its measurement. The development of czech state debt is described at the end of this chapter. The second chapter treats of upcoming pension reform, there are introduced current characteristics of pension system and its upcoming changes. The aim of this thesis is to find out the impact of reform measures on the state debt. The end of second chapter deals with public attitudes to the pension reform.
Health Care Reform in the United States of America
Keprta, Jan ; Maaytová, Alena (advisor) ; Blažek, Petr (referee)
This thesis analyzes the anticipated impact of the health reform steps which are currently being carried out in the United States of America. It describes the current US health care system and it states main reasons for the necessity of a reform. The individual reform steps included in the "Affordable care act" are described. Several global reform trends are described in this paper. Author analyzes possible outcomes of the current health care reform based on these trends.
Comparison of Czech and French Drug Policies
Jelínková, Věra ; Maaytová, Alena (advisor) ; Blažek, Petr (referee)
The main aim of the thesis is to compare the drug policies of the Czech Republic and France from the point of achieving their partial objectives. The first chapter characterizes the Czech drug policy, the second concentrates on the French drug policy. The third chapter compares both systems on the basis of health statistics, then according to the public expenditure on drugs and it particularly compares the measures of the drug policies which are used to reach their specific objectives. At the end there is a selection of some of the French measures which could be implemented in the Czech drug policy.
Determinants of the size of the bed fund in the Czech Republic
Kulich, Tibor ; Maaytová, Alena (advisor) ; Blažek, Petr (referee)
This thesis deals on bed medical facility in the Czech Republic. The main goal is to identify the determinants that impact most on its size. Great attention is paid to the structure of hospital care and analysis of trends in this area in the Czech Republic and in selected OECD countries. According to research carried out can be said that the bed fund is evenly distributed in the Republic and its size is largely influenced by demographic structure of the population in each region. Despite this major determinant, determining the extent of absolute bed funds are centrally carried out by administrative decision.
Measuring the complexity of the tax system with the help of the Doing Business study
Ulman, Martin ; Klazar, Stanislav (advisor) ; Blažek, Petr (referee)
Study of the World Bank and PricewaterhouseCoopers between years 2006 -- 2011 i.a. showed, that the Czech Republic still have, from the beginning of the study, the most time-consuming and the most costing tax system in the European union. Also the Czech Republic is ranked among countries, which have reduced the time-demand factor of their system the most. Time to comply for the Czech Republic is 557 hours, which range the Czech Republic at the 167th position from the 183 countries surveyed. The present bachelor thesis tries to analyze the fact, why the Czech Republic in the study reaches such poor results, if there doesn't exist the option of wrong methodology. The first part of the work is devoted to the tax theory; the second part is focused on description and explanation the two of the best know models that measures tax compliance cost of the private sector; and the last part analyzes reached results by the Czech Republic and subsequently compares them with the results reached by Slovak Republic which are optimal with regard to the historical evolution, similar tax system and legislation. At the end of the work there is a finding that the negative result of the Czech tax system is mainly caused by too simple and generous methodology of the "local company", which has been developed by the World Bank

National Repository of Grey Literature : 258 records found   beginprevious227 - 236nextend  jump to record:
Interested in being notified about new results for this query?
Subscribe to the RSS feed.