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Local Charges
Kuchařík, Tomáš ; Krbová, Jana (advisor) ; Pucandlová, Miroslava (referee)
The aim of this bachelor's work is to analyze the efficiency of selecting local taxes in municipalities up to 3,000 inhabitants, located in the South Moravian Region. The theoretical part explains concepts related to local taxes, their legislation and the issue of generally binding regulations of local charges. Furthermore, administrative costs and their measurement are defined and the methodology, by which the effectiveness is analyzed, is described. The practical section provides the data needed for calculation and the process of evaluating the effectiveness of selecting local taxes. Following research carried out in 48 municipalities from the South Moravian Region, where is evaluated the effectiveness of selection of particular local charges, that is, if the local charge revenue exceeds the administrative costs incurred for its selection.
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Administrativní zatížení drobných firem v souvislosti s výběrem DPH
Bažantová, Michaela
The thesis is focused on the administrative costs for small businesses, specifically for value added tax for the year 2012. The paper first analyzes problems of efficiency taxes and value added tax. To obtain a comprehensive view on the issue of indirect administrative costs, work also contains a summary of studies already carried out. The main content is acquired by the analysis of data form a questionnaire survey among companies in the Czech Republic. The last issue, which is solved in this work is, simplicity of taxes.
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Administrativní náklady silniční daně
Pindur, Ivo
This diploma thesis deals with administrative costs of a road tax. The increase in tax liability per vehicle based on introduction of environmental road tax is deter-mined by quantification of administrative costs. The administrative costs emerging during collection of road tax in current period were quantified at first. Then future administrative costs are estimated with assumption that road tax is collected from each car and general environmental tax is determined by CO2 emission. The next step is to determine administrative costs per one vehicle. Consequently future administrative costs will be estimated based on total number of registered cars in the Czech Republic. These costs are assigned to 1 gram of CO2 emission produced by cars on 1 realized kilometre. In the end two models of increase in tax liability per vehicle will be compared. Quantitative and qualitative analyses that evaluate current situation of collection of road tax in the Czech Rep. are also part of the thesis.
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The evaluation of the efficiency of the dog tax in Prague and Central Bohemian region
Soukupová, Sandra ; Slavík, Jan (advisor) ; Vejchodská, Eliška (referee)
The dog tax has been part of the Czech tax system for many decades. Nevertheless there are almost no studies solving the issue about efficiency and effectiveness of the dog tax. The answer to this issue is very interesting and brings conclusions that shouldn't be ignored. The empirical research has come up with conclusions that could disprove or at least minimize the opinions approving the preservation of the dog tax. The costs of the dog tax selection are much higher than the selection's costs of other taxes in the Czech Republic. The revenues from the dog tax don't even add up to 1 % of the total revenues. Due to all these facts there turns up a question whether it is necessary to collect this tax or not.
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Economy and efficiency analysis of electronic toll in the Czech Republic
Zágorová, Barbora ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
Diploma thesis presents information about electronic toll system in the Czech Republic with the gist being aimed on economy and effectiveness of the system in use. The theme is discussed in separate parts, where the first part consists of explanation of basic terms about road infrastructure, toll system and its functionality in the Czech Republic. Next part is revealing information about public sector and its economy, efficiency and effectiveness that are essential for measuring public sector, and its administrative costs. In the analytical part is evaluated economy of electronic toll with the usage of findings from administrative costs of electronic toll and with its earning. Electronic toll is analyzed as well from the view where are put into comparison domestic and foreign and their weight on the toll and as well from the view of the amount of truck carriers that were using Czech road system before and after electronic toll was introduced. Part of the analysis compares the administrative costs of electronic toll with administrative costs of other taxes in the Czech Republic and it compares systems of electronic tolling in chosen neighboring countries.
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The influence of compensations for damages occurring during tax administrative procedure on administrative expenses
Divišová, Tereza ; Vančurová, Alena (advisor) ; Pšurná, Pavla (referee)
This diploma thesis deals with compensation for damages occurring during tax administrative procedure due to maladministration or unlawful decisions. The main aim of this thesis was to disclose influence of compensations for damages and administrative expenses of compensation procedure to the state's budget. Thesis concerns legal frame of compensations for damages, the first part of the compensation procedure which is held by the Ministry of Finance of the Czech Republic, specifically analysis of number of submitted applications for compensation, extent of acknowledged compensations and the most frequent reasons for acknowledgement of compensation. Further thesis deals with court proceedings and recourse against civil servants, which are eligible of causing damages. Significant part of thesis focuses to the estimation of administrative expenses spent in connection with compensation procedure and compares these expenses in years 2010 and 2011 considering the change in organization of state administration since 1. 1. 2011.
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Analysis of the system of providing subsidies by State Agricultural Intervention Fund
Charvát, Jakub ; Ochrana, František (advisor) ; Vítek, Leoš (referee)
The subject of research of this Bachelor thesis is the system of providing subsidies by State Agricultural Intervention Fund. The goal of this thesis is the administrative intensity of that system which includes administrative costs carried by public sector and induced costs which are carried by farmers. Subsidies included in Jednotná žádost was chosen for researching. Those are the main item of finances paid by State Agricultural Intervention Fund. The administrative costs were detected by the interviews with SZIF and then with Ministry of Agriculture of the Czech Republic and with Agencies for Agriculture and Countryside which take the applications and costs of these institutions are involved into administrative costs. The induced costs were detected by questionnaires which were filled in by farmers who apply for subsidies by means of Jednotná žádost. Quantified administrative cost are 0,28 % or 0,35 % paid finances when the wages include wage supplements and quantified induced costs are 0,78 % accepted finances when the average wage in the Czech Republic for 2011 is used for quantification and 0,6 % when the average wage in the Czech Republic for 2011 in the sector of agriculture is used.
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The current legislation and future development of transfer taxes in the Czech Republic
Jarošová, Jana ; Slintáková, Barbora (advisor) ; Doležalová, Ivana (referee)
This diploma thesis focuses on the analysis of the effectiveness of transfer taxes in the period 2006 to 2010 in the Czech Republic. The first part of this thesis describes the historical development and the basic characteristics of transfer taxes in the Czech Republic and analyzes in details the current legislation. The second part deals with the analysis of the effectiveness of transfer taxes, i.e. measurement of the administrative costs of taxation and their subsequent comparison with revenues. The measurement of the administrative costs is used by the method called WTE staff. On the base of the measurement is done the conclusion about the administrative costs of taxation and about efficiency of transfer taxes in the tax system of the Czech Republic. The third part discusses on plans for future development in this area of transfer taxes in the Czech Republic.
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Tax administrative cost of permament establishment
Peroutka, Vojtěch ; Vančurová, Alena (advisor) ; Pšurná, Pavla (referee)
In this dissertation, I describe various types of permanent establishments and other structures through which company may run its business abroad. I calculate and compare tax administrative costs incurred in connection with running such foreign business. Further, I apply this theory on a company that carries on business through a permanent establishment abroad.
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