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Budgets of Chosen Regions During Years 2003 and 2010
Hanzal, Jaroslav ; Maaytová, Alena (advisor) ; Daněk, Tomáš (referee)
This thesis deals with budgets of regions and their connections to regional indicators. In the first part of the thesis there is described the fiscal federalism, fiscal decentralisation and general discussion about regions, their origin, funding and more. In the second part there are described chosen regions, which were used in the analysis. The main part of this thesis concerns the analysis of the relation between regional budget and chosen regional indicators by the usage of method of correlation coefficient.
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Intraregional Differences in the Fiscal position of Municipalities
DVOŘÁKOVÁ, Zdeňka
The topic of this diploma thesis is Intraregional differences in fiscal positions of communities. The goal of the thesis was to analyze incomes and expences of communities of the chosen region, to find differences in these incomes and expences, and to specify the cause of their origin. The introductory part cosists of the theory of fiscal federalism, decentralization and position, incomes and expences of communities and horizontal and vertical imbalances. The main part talks about fiscal capacity and fiscal need of individual communities and factors that cause differences in fiscal positions..
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Impact of the Implementation of Project "Třeboň - Spa Infrastructure Development" on Motivational Component of Income Tax of Individuals from self-employment
Hájková, Jana ; Krbová, Jana (advisor) ; Peková, Jitka (referee)
The thesis describes realization effects of the project "Třeboň - rozvoj lázeňské infrastruktury" on the ammount of tax income in the city, especially with focus on the development of the part of tax incomes. These incomes receives the city as a share of tax incomes from self-employed persons (by law of budget determination of taxes No 243/2000 Sb.). According to this law each commune receives 30 % of tax from self-employed subjects, which have place of residence in the territory of this commune. This share of the tax is called as "motivation component" and it should motivate communes to create new business opportunities to increase own incomes. The focus of this thesis is an effect assessment of realization of this project on the size of tax incomes in the city Třeboň. There is the model of fiscal federalism introduced in the theoretical-methodological part. This model is used wide in the whole Czech republic to describe incomes of comunes - especially tax incomes. In the practical part there is a description of the implemented project and its effect on particular targets, for example effect on size of income of local taxes and effeck on growth of employment. The main section of the practical part is the evolution analysis of the "motivation component". This evolution of "motivation component" is compared with the evolution of business subjects, which are registered in the city Třeboň (including the description of the regressive evolution).
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The analysis of budget revenue in Beroun
Granátová, Hana ; Vítek, Leoš (advisor) ; Nachtigalová, Marika (referee)
The Bachelor thesis analyzes the revenue budget from the year 1990 to 2010. The first part deals with the description and the basic characteristics of the town. It gives account of the most important laws the town has to follow. The following part provides an explanation of the term fiscal federalism and clarifies the phases of the budget creation as well as the methods of its compilation. The last part gives an overview of the most significant changes of the recent years and their impact on the budgeting policy. The final part of the thesis brings the summery of the results of the analysis together with the overall evaluation.
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The implementation of budgetary policies in terms of European integration process
Grofčík, Lukáš ; Bič, Josef (advisor) ; Tunkrová, Věra (referee)
The goal of this thesis is to identify the causes and consequences of adverse budgetary situation in the countries of the European Union and to clarify the possible solutions. The work is divided into four main parts. The first chapter discusses budgetary policies, specifies it and defines the concept of fiscal imbalance and its consequences in terms of a common monetary policy. The second chapter discusses the issue of structural reforms and economic policy coordination as a possible solution to the adverse condition. To understand the internal relations of the euro area, their responsibilities and rights, it is needed to be familiar with the document called The Stability and Growth Pact disassembled in the third chapter. The final chapter attempts to describe the evolution of public finances in particular selected euro area countries or EU with the consequences and reactions that caused their financial position.
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Is common fiscal policy an essential condition for the functioning of the optimal currency area?
Fehér, Richard ; Mládek, Josef (advisor) ; Štěpánek, Pavel (referee)
This thesis deals with the adjustment mechanisms, which should mitigate the effects of assymetric shocks in monetary area. According to the theory of Optimum Currency Areas (OCA), synchronization of business cycles has been observed as the cause of assymetry. Primarily we focused on the functionality of the adjustment mechanisms in the countries of Economic and Monetary Union (EMU), whereas the impact of recent crises has shown that these mechanism do not work sufficiently. One possible reason is the fact, that in EMU there is no risk-sharing mechanism through fiscal transfers. Therefore, the work deals with fiscal policy in euro area, its possible reforms and offers the concept of fiscal federalism as one of the possible models for the fiscal structure in EMU. We analyzed how fiscal systems in the U.S., Australia and Canada were performing during recent crisis and how they could be an inspiration for prospective reforms in EMU.
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The development of institutional arrangements and changes in the European Union after the Lisbon Treaty
Hottmarová, Petra ; Urban, Luděk (advisor) ; Chalupníček, Pavel (referee)
The European Union is an organization which has no comparison anywhere in the world. The developments and changes brought about by the Lisbon Treaty are the current theme and involve all of us, citizens of the Czech Republic, as citizens of the EU Member States. It is therefore important to be aware not only of its functioning, powers and responsibilities of key institutions, attitudes and rights of member countries, but also the changes brought by the ratification of new contracts. The aim of my work is to review the institutional development of the European Union and in particular to analyze the major changes in the functioning of the EU Treaty of Lisbon would bring and what impact it has on the democratic deficit. The work is divided into 3 chapters. The first chapter deals with theories of European integration. The second follows the decision in the European Union and the division of powers, and public choice analysis of European integration. The final chapter will focus on the Lisbon treaty and the changes brought by this treaty, and its influence on the democratic deficit in the European Union.
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Local fees in budgetes of communities in the Czech Republic
TRÁVNÍČKOVÁ, Radka
Local fees are the revenue of communities. Communities can influence the height of this revenue. Local fees are modified the Act No. 565/1990 Coll., concerning local charges. Nowadays communities can get revenues from nine local fees. Community can make a decision which fees will use on its territory. In a theoretical part are described notions like fiscal federalism, its history, forms and fundamentals; fiscal decentralization, the revenue of communities and their dividing; local fees and other notions serving to introduce into existing problems. A practical part is focus on local fees. The point of the work is to find which local fees communities use, in which height, what is the percent occurrence of utilize of existing fees in the year 2007, which fees are saving most often, that fees produce the highest yields and how local fees develop. The object of the study is communities of South Bohemia region. They are segmented into five size groups. The study is completed by tables and graphs and relevant conclusions.
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Models of the Budgetary Allocation of Taxes and the Tax Autonomy of Territorial Budgets in OECD Countries {--} Possible Implications for Czech Republic
SYSLOVÁ, Pavlína
The master´s thesis on the theme Models of the Budgetary Allocation of Taxes and the Tax Autonomy of Territorial Budgets in OECD Countries {--} Possible Implications for Czech Republic deals with the budgetary allocation of taxes in the Czech Republic and OECD countries. Within the literature search, this thesis treats of basic concepts such as fiscal federalism, the budgetary allocation of taxes, tax autonomy and also appropriate recommendations in respect of tax decentralization. The practical part is focused on an analysis of models of the budgetary allocation of taxes in OECD countries and an analysis of models of the budgetary allocation of taxes in the Czech Republic in the years 1993 to 2008. In the analysis, this thesis deals with changes in a model of the budgetary allocation of taxes and the evaluation of these models in respect of theoretical knowledge and recommendations. In the conclusion of the master´s thesis, there is a summary of knowledge obtained and proposed measures to improve the current situation.
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