National Repository of Grey Literature 36 records found  beginprevious31 - 36  jump to record: Search took 0.00 seconds. 
The influence of economic crisis on municipality and region revenues
Bambula, Dominik ; Sedmihradská, Lucie (advisor) ; Dugová, Alena (referee)
The main topic of this thesis is the influence of economic crisis on municipality and region revenues. The work deals with the city of Jihlava and the Vysočina region. The subject of examination is development of four basic components of municipal and regional revenues between years 2008 - 2010. The thesis is divided into three main parts. Part One includes theoretical definition of municipalities and regions, their basic characteristics, and mechanism of the redistribution of taxes between the local municipal authorities. The second part analyzes the revenues of both subjects in each year. The third part deals with comparison of impact of the economic crisis on a specific city and region. One of the consequences of the economic crisis was fall of tax revenues of local government units. Jihlavas dependence on tax revenues is much more significant than dependence of Vysočina region. For this reason, the impact of the economic crisis on revenues was more significant for corporate town Jihlava.
Analysis of selected areas of tax administration of the Czech republic
Smíšková, Jana ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of this bachelor thesis "Analysis of chosen areas from tax administration of the Czech Republic" is to specify the area of tax payment, i.e. analyse practices of tax administration, to compare tax regulations and Tax administration Act and analyse tax payment and tax arrears.My work is divided into four chapters. The first one devotes to basic notions which are used in tax administration. The second chapter is aimed at chosen tax administrators (land and finance authorities). The third chapter deals with tax payment with deeper view at all three phases - tax accounting, tax collection and. The last chapter is analytical and my focus of intention is directed to the comparison of interrelation between defined rates in particular years and number of tax subjects with values of total cash and tax arrears.
Rate of return on old age pension system
Audy, Daniel ; Klazar, Stanislav (advisor) ; Dugová, Alena (referee)
Old age pension scheme system consists of two time periods of different lengths. During the first stage the insured persons contribute financially a certain part of their base of assess into the system. For purposes of this work we can call this sum a percentage of their income. On reaching a certain age the insured people can draw regular amounts of money, called old age pension. Insurance rate should be paid for a longer period of time and in smaller amounts. Old age pension should be, on the other hand, higher and be available for a shorter period. This works tries to find out which of these two sums (in total) is higher: insurance rate of pension.The value studied is the rate of return, which compares the money paid by the state with the insurance money. Actual employees' salaries reflecting the progression of the lifetime income were used in calculations. Concurrently, this work enables to understand the method of calculation of old age pension nominal value for the year 2011 and takes into account the changes within the so called small pension reform.
Municipal tax revenues during the economic crisis.
Hartmann, Petr ; Sedmihradská, Lucie (advisor) ; Dugová, Alena (referee)
The thesis analyses the real estate tax in the municipalities of Řevnice, Lety, Dobřichovice, Čisovice and Všenory during the period 2009 -- 2011. It focuses on the legal powers by which the municipalities may affect the amount of property tax revenue and the extent of their application. Moreover, there is an analysis evaluating the possibility of gaining an additional income from the property tax, in order to offset the deficit caused by the financial or economic crisis. The thesis is divided into four chapters. In the first chapter, there are listed the characteristics of income municipalities, the second chapter is devoted to property tax with an emphasis on the legislative framework; in the third chapter, there is an analysis of property tax revenue in the above listed municipalities, and the final chapter presents and summarizes the analysis results.
The taxation in United States and suggestions for Czech tax law
Dugová, Alena ; Láchová, Lenka (advisor) ; Teklý, Lukáš (referee)
The diploma thesis provides the reader with a comprehensive view of the U.S. tax system and other vital information about U.S. taxation. The thesis deals with analysis of the tax system in the United States, which can be characterized as very sophisticated and complex. The basic tax theory in the context of the U.S. environment are stated in the first part of thesis. The paper also includes information about taxes that are levied on U.S. federal, state and municipal level. The thesis deals with the anti-crisis measures introduced and proposed in the United States in fiscal matters. The significant part is focused on the possibility of implementation of tax issues to the Czech tax law. The thesis contains also proposals for improvement of the Czech tax law, particularly the improvement of tax payment discipline and enhancing legal certainty. The possible procedural elements, the access and quality of information, the reducing the tax burden, the tax structure and education in taxation could also improve the Czech tax system.
BANCASSURANCE -- THE FINANCIAL TREND AND THE PRAXIS IN THE CZECH FINANCIAL MARKET
Dugová, Alena ; Ducháčková, Eva (advisor)
The text of my work is given over to one of the most important trends in a financial market - bancassurance. In 1st part I write about theoretic resources such as a notion, a history, law adjustment. I mention advantage and disadvantage for subjects. The main part is about bancassurace products, which are offered in Czech market, especially insurance of the credit card before losing and stealing. I analyze students account and I try to compare this product in banks.

National Repository of Grey Literature : 36 records found   beginprevious31 - 36  jump to record:
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