|
|
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
|
|
|
Comparison of central govenrment debt in the Czech Republic and Slovakia
Gajoš, Martin ; Izák, Vratislav (advisor) ; Blažek, Petr (referee)
The subject of this thesis is to compare the long-term fiscal imbalances in the Czech Republic and Slovak Republic. This thesis is focused on the comparison and trend analysis of central govenrment debt in the Czech republic and Slovakia, including the structure of government debt, according to several criteria. The goal of this thesis is to find different trends in the mentioned countries, and if possible, to identify its causes. There is also an introduction to the issue, including the definition of basic concepts. For this purpose resources are used mainly from Internet sources, such as sites of finance ministries and statistical offices.
|
|
|
Optimization of elementary school financing in a small village
Krejza, Martin ; Slintáková, Barbora (advisor) ; Blažek, Petr (referee)
This bachelor thesis deals with elementrary school financing. First part generaly deals with educational system in Czech Republic and methodology of elementary school financing. Second part is focused on elementary school in Choustník. At first, we watch the trend in pupil quantity and its impact on the school. Then we focus on alternative solutions of current situation. Mainly we talk about various economy measures or alternative sources of financing, because the school is dealing with serious financial issues. Both measures that have been already applied and measures that could help in the future are discused. Finally alternative school arrangements are described. Those would have to be used if the founder was unable to finance the school.
|
|
|
State treasury in the Czech Republic
Žák, Čestmír ; Izák, Vratislav (advisor) ; Blažek, Petr (referee)
This diploma thesis is supposed to bring an overall summary of knowledge regarding State treasury in the Czech Republic. It is meant to be a tool which will help both academics and specialists get sufficient information on this project whose purpose is to raise efficiency of public funds in the Czech Republic. Besides bringing the topic of State treasury in the Czech Republic into context with the situation in surrounding countries in the European Union brings this diploma thesis also the economic and investment point of view. It offers some arguments of the critics, too, because author of this diploma thesis is convinced that projects of such a huge range and influence have to be widely discussed amongst both political parties and academics or skilled experts from the public.
|
|
| |
|
| |
|
|
Pentecost in Contemporary Practice
BLAŽEK, Petr
This thesis deals in detail with Pentecost in Judaic and Christian traditions and with all that is connected herewith. It presents biblical roots as well current customs and traditions, but above all it analyses the contemporary liturgical practice which constitutes its primary focus. This work can be divided into two larger units. As its theme is intimately intertwined with the domain of religion, the first part of the thesis examines the Judaic Pentecost, time of omer. The second part of this thesis deals comprehensively with Christian Pentecost.
|
|
|
Which factors limit the distribution of the hemiparasitic plant \kur{Rhinanthus minor}?
BLAŽEK, Petr
Populations of the hemiparasitic plant Rhinanthus minor are declining recently. The decline is probably caused by changing agricultural practices. Using a seed sowing experiment, I tried to demonstrate the dispersal limitation of this species, and at the same time, I examined several possible factors that could limit the Rhinanthus minor distribution. I found that seedlings of Rhinanthus minor can establish well in quite wet sites with low amount of litter and nutrients. This corresponds to meadows that are regularly mown. However, due to its annual life cycle and lack of persistent seed bank, mowing at the time of flowering could be detrimental for Rhinanthus minor populations.
|
|
| |
|
| |
guest ::
