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VAT treatment of cross-border transactions in the single market
Jánková, Vendula ; Kučerová, Zuzana (advisor) ; Pavel, Jan (referee)
The aim of this thesis is to analyze the effects of the alternatives of the inland consumption principle on the contemporary VAT regime in the Czech Republic. After the introduction there is a chapter dealing with the VAT development and harmonization in the European Union and in the Czech Republic. The second chapture discusses the contemporary VAT system in the Czech Republic with the focus on the movement of goods and services under the single market of the European Union. The third chapture is devoted to the public discussion about the VAT future in the document named "Green Paper". The emphasis is put on the taxation alternatives based on the inland consumption principle. In this chapter, I also analyze the possible effects of these alternatives in case that one of them would be accepted.
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Impacts of shortage of places in kindergarten in the Czech Republic´s tax revenues
Krejsová, Kateřina ; Pavel, Jan (advisor) ; Kučerová, Zuzana (referee)
The thesis focuses on impacts of shortage of places in kindergarten in the Czech Republic's tax revenues due to reduced participation of women in labor market. Within the work is described the situation on imaginary kindergarten market. The supply side is made of kindergartens and the demand side is made of children between age 3 and 6 and their parents. Comparasion of cost expended on establishing new positions in kinderkarten with tax revenue is illustrated by cost benefit analysis. The goal of cost benefit analysis in this work is to prove or disprove expediency hypothesis of establishing new positions in kindergartens in comparison with total lost tax revenue.
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Analysis of the progressivity of the personal income tax
Smetanová, Linda ; Klazar, Stanislav (advisor) ; Kučerová, Zuzana (referee)
The goal of this diploma thesis is to analyze the evolution of the tax progressivity of the personal income tax in the Czech Republic in 1993-2010. The first part focuses on the interpretation of personal income tax and definition of terms such as a taxpayer, a tax subject, a creation and a modification of a tax base, rates and options for tax liability adjustments. The second part deals with methods for measuring tax progressivity with key focus on global indicators. In the third part the analysis itself is carried out. I measure the tax progressivity of the personal income tax by selected indicators (the Musgrave-Thin index and the Kakwani index). The Household Budget Statistics published annually by the Czech Statistical Office serves as input data. According to the results of this paper, tax progressivity of the personal income tax in the Czech Republic is low, but with increasing tendency.
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The budgetary process in the Czech Republic and OECD countries: Control and audit
Fuková, Markéta ; Sedmihradská, Lucie (advisor) ; Kučerová, Zuzana (referee)
This thesis deals with the control and audit of the state budget. The main objective is to evaluate the control and audit of state budget in the Czech Republic and provide recommendations. To achieve this objective, content analysis of literature and laws is done. Then based on the database of Budget Practices and Procedures Database, analysis of the responses of OECD countries is made. According to responses from the database, tables that compare the internal audit, external audit and performance audit carried out by the supreme audit institutions are compiled. From obtained knowledge and appreciation of the situation in the Czech Republic recommendations are proposed. In the area of internal audit is strictly necessary to separate the internal auditing function and increase the number of performance audits. In the area of external audit is essential to strengthen the powers of the Supreme Audit Office and legislatively adjust the annual audit of state budget. For the implementation of a performance audit carried out by the supreme audit institutions is necessary to eliminate the mistake in the law on the Supreme Audit Office, where it is not requirement of control effectiveness. It is necessary that the Supreme Audit Office began to conduct a performance audit. In the whole control system is necessary to increase the enforceability of the audit conclusions and ensure prosecution of those responsible for the shortcomings.
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The post-contracting behavior of selected regional offices
Doležal, Marek ; Pavel, Jan (advisor) ; Kučerová, Zuzana (referee)
This bachelor thesis deals with the post-contracting behavior of selected regional offices. It consists of making amendments to contract agreements between public submitters and suppliers. The Analysis uses the Inductive research approach, which is based on gathering data about the completed public contracts with focus to reveal negative impacts of the amendments. The analysis showed that the negative impacts on the final prices of public contracts were only marginal. Nevertheless the real problem with post-contracting behavior might be the lack of transparency regarding providing or releasing information.
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Analysis of the impact of changes in the taxation of non-tradeable goods
Mrkvičková, Jana ; Slintáková, Barbora (advisor) ; Kučerová, Zuzana (referee)
The main goal of this thesis is to analyze the impact of changes in the taxation of non-tradeable goods. The work is focused on changes to exemption from tax on importation of goods and specifies at what goods are covered by the exemptions. Main part is dedicated to purchasing behavior of consumers on the Internet. The second part is focused on changes in the taxation of non-tradeable goods. In the final part is ananalysis of data obtained by questionnaire and confirmed or refuted hypothesis: Lowering the limit when importing goods from 150 EUR to 22 EUR interested in importing non-tradeable goods decreases, while increasing demand for non-tradeable goods from the European Union.
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The Property Tax in Czech and Slovak Republic
Smiková, Martina ; Sedmihradská, Lucie (advisor) ; Kučerová, Zuzana (referee)
The diploma thesis deals with the taxation of real estates in the Czech and Slovak Republic from 1993 to the present. An important starting point is the former common state and a similar system of property tax. Submitted thesis tries to highlight the most significant differences in taxation, which were noticeable in the beginning of independent states. Differences were deepened due to force of new Slovak law. The attention is focused on local self-government, i.e. municipality and its authority in determining the property tax revenue. The range of authorities can be understood as reflect of fiscal decentralisation, which is qualitatively and quantitatively described in the analytical part of the thesis.
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Efficiency of supervisory process ÚOHS and NKÚ in public procurement
Čechová, Lucie ; Pavel, Jan (advisor) ; Kučerová, Zuzana (referee)
This thesis deals with the situation in public procurement processes in the Czech republic. It mainly focus on supervisory process and it's efficiency. It defines general terms which are connected with this topic. It gives a brief characterictic of main supervisory bodies - Nejvyšší kontrolní úřad and Úřad pro ochranu hospodářské soutěže. Data, which were important for the analysis, were obtained through my personal research by using the law of providing information. This research was oriented on subjects, which according to supervisory bodies did not proceed the public procurement processes as they should and in case of ÚOHS on subjects which got a fine. The main purpose of the research was to find out if they took any steps to avoid this situation again in the future. The results were analyzed and compared with data which were published in Bachan (2009). Unfortunately there is not any improvement and the efficiency of the supervisory process is still bad.
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Administrative and induced costs of agricultural subsidies
Karlíková, Tereza ; Pavel, Jan (advisor) ; Kučerová, Zuzana (referee)
The main subject of this Bachelor thesis is the analysis of administrative and induced costs of agricultural subsidies. For the purpose of this thesis three basic subsidies were selected which agricultural entrepreneurs are allowed at present: Flat-rate payment per area (SAPS) paid by the National Agricultural Intervention Fund, Subsidy of a part of the credit interest and Support to the producer to cover the cost connected with crop insurance, both paid by the Agricultural and Forestry Relief and Guarantee Fund. The administrative and induced costs were determined by a questionnaire investigation. The results of the investigation allow us to state that the costs of the investigated organisations compared with the promised subsidies are not high -- no more than 2,31 %. For the quantification of the induced costs ten agricultural entrepreneurs were addressed. Neither in this case does the financial amount incurred compose a high percentage of the afforded subsidy -- up to 0,6 % on the average. Only in the case of the Support to the producer to cover the cost connected with crop insurance the average percentage of the induced costs is 9,12 % which is caused by the fact that lower amounts were paid out.
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Analysis of the relationship between the number of bidders and the final cost of contract for IT services in Slovak Republic
Misiryan, Ekaterina ; Pavel, Jan (advisor) ; Kučerová, Zuzana (referee)
This bachelor thesis analyzes the relationship between the number of bidders and the final cost of public contracts for IT services in the Slovak Republic. The theoretical part focuses on public procurement legislative framework in European Union a Slovak Republic. It points out the fundamental principles of public procurement and gives recommendations about suitable types of auctions for IT services. In the following section of work IT services public procurement market in Slovak Republic is studied. Both contracting authorities and companies are characterized. The empirical part examines the factors influencing the price of contracts within multiple regression analysis. Dependent variable is the ratio between the final and estimated contract value. Independent variables are the number of bidders, the type of auction, the weight of the price as a contract award criterion and type contracting authority. Key aim of the thesis is to test the validity of negative relationship assumption between the number of bids and final contract price.
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