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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.
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Factors influencing prices of medicines
Štefančíková, Michaela ; Maaytová, Alena (advisor) ; Láchová, Lenka (referee)
Bachelor's thesis deals with the factors influencing prices of medicines. Main factors including: information asymmetries, externalities, drugs such as trust estates, drugs demand, drugs supply, structure of tax system and interest groups in healthcare. Most of the thesis consist of analyzing interest groups in healthcare and its impact on prices of medicines. This applies to interest groups like doctors, patients, health insurers and pharmaceutical companies. Part of this work turns to price regulation of drugs and drug categorization.
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Interest groups in the healthcare system
Šedivý, Roman ; Maaytová, Alena (advisor) ; Láchová, Lenka (referee)
The bachelor thesis is based on the theory of interest groups and deals with those in the healthcare system. Among them are doctors, patients, insurance companies and pharmaceutical companies. The goal of this thesis is to describe the behavior and the interests of the chosen interest groups, to point out how they enforce their impact and how they are formed. Furthermore, the thesis briefly examines losses of the Czech healthcare system evoked by the activities of the interest groups, non-transparency and inefficient setting of the system. The evaluation of the measures, which should excise these losses, and the proposal of new measures are both part of the text.
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Analysis of the Croatian tax system
Chmelařová, Pavla ; Láchová, Lenka (advisor) ; Klazar, Stanislav (referee)
The aim of this study is to describe in detail the Croatian tax system, determine the amount of the tax burden on tourists and suggest how the higher tax revenues from tourism could be realized. I work with data provided by the Croatian Tax Administration and Ministry of Finance of the Republic of Croatia. To determine the tax burden on tourists I compare data obtained from own calculations for the Czech Republic and for Croatia.
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Local fees and real estate taxes in the selected municipality in CR
Škardová, Gabriela ; Láchová, Lenka (advisor) ; Sedmihradská, Lucie (referee)
The Bachelor Thesis deals with the system of local fees and real estate taxes in the town of Jičín. The first part of the work describes the system of real estate and local fee taxes according to the Czech legislation in general. The subject of the second part of the work is analysis of the tax yield in the 2000 - 2009 period and estimates the tax yield in 2010. The third part of the work investigates local ordinances and evaluate its importance from the point of overall income of the town.
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Local fees and real estate taxes in a chosen municipality in the Czech Republic
Kouba, Tomáš ; Láchová, Lenka (advisor) ; Sedmihradská, Lucie (referee)
This bachelor thesis deals with local fees and real estate taxes in the town of Kamenice nad Lipou. The first, theoretic part of thesis describes present legislative adjustments of local fees and taxation of real estate in the Czech Republic. After it given to the situation in the specific town. In this practical part analyzes the development of the individual fees and real estate taxes in the period between 2005 and 2009 and then the predication of development in 2010.
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Local taxes and immovable property taxes in a selected municipality
Petrusová, Barbora ; Láchová, Lenka (advisor) ; Sedmihradská, Lucie (referee)
Bachelor's thesis is focused on monitoring of two tax revenue - property taxes and local taxes. Bachelor thesis focuses on the development of the township Červené Pečky. It tracks the development of local charges and possible effects on the local tax rate increase of males. This thesis shows that the maximum rate for waste fee collection and disposal will not cover the associated costs. Shows the rate needed to cover costs. The thesis is also calculated as if the new municipal powers affecting property tax revenue and a comparison of my estimates and municipal tax revenue in 2010. Finally, the thesis introduces the rules for the application of local tax structures and make up properte tax.
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Quality assessment of healthcare systems
Koubeková, Eva ; Maaytová, Alena (advisor) ; Láchová, Lenka (referee)
Quality assessment of healthcare systems is considered to be the basic tool of developing strategic concepts in healthcare quality improvement and has a great impact on quality of life. The thesis' main focus is on possibilities of quality assessment on international quality model level and its transformation into national structures. It includes teoretical points of quality and economic evaluation of quality in healthcare. The objective is to assess the participation of czech hospitals in healthcare quality evaluation systems.
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