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Economic analysis and comparison of two municipalities, which are different in size.
Ouška, Václav ; Peková, Jitka (advisor) ; Dědíková, Věra (referee)
This thesis deals with economic analysis and comparison of two different size municipalities in years 2002-2008. Specifically, two municipalities from South Bohemia Region - Strakonice (23 000 inhabitants) and Katovice (1 300 inhabitants). The first part of my thesis is theoretical. I describe the legislative of municipalities in Czech Republic there, also their jurisdiction and budgets (categories of revenues and expenditures). The second part is more extensive and there is a description of the practice. I analyze and compare different categories of revenues and expenditures. I use here materials from the both previously mentioned municipalities. This part is accompanied by tables and graphs.
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Political cycle and the trend of public finance in the Czech Republic since 1993
Hýbner, Tomáš ; Kapinusová, Jana (advisor) ; Zemplinerová, Alena (referee)
The theoretical part of the bachelor thesis deals with issues of the political cycle, the behavior of political parties inside this cycle and the behavior of citizens in position of voters. Then there is investigated the influence of this behavior on the business cycle as well as on important fiscal indicators development, such as budget or budget deficit. The practical part of this work deals with public finance development and emphases central government finance with regards to the relations of this development with the political cycle. The area that was investigated was the Czech Republic in the period from year 1993, when the independent state was established, to these days.
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Analysis of macroeconomic and institutional evolution in New Zealand and the Kingdom of Sweden
Gallo, Peter ; Mládek, Josef (advisor) ; Štěpánek, Pavel (referee)
The main objective of this thesis is macroeconomic and institutional comparison of New Zealand and the Kingdom of Sweden. These countries were forced to undergo radical institutional changes in the 80's and at the beginning of the 90's because of critical economic situation and because of unsustainable condition of their public finances. In the first chapter of my thesis I deal with the public finance theory, with acting of bureaucracy in public sector and with the institutional economy. In the second chapter I compare conditions before the reform, the reform steps in these countries, the evolution after the reform was done and their economic situation today.
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REFORM OF THE TAX AND SOCIAL SYSTEM IN THE CZECH REPUBLIC IN 2007 AND ITS IMPACTS
Chmelová, Pavla ; Zeman, Karel (advisor) ; Vebrová, Ludmila (referee)
The bachelor thesis will deal with the partial reforms of public finance in the Czech republic pursued in 2007. I chose this topic because of its currentness and because during the economic crisis reforms are more important. Theoretical part will generally describe the public finance issue, its revenues and expenditures and the budget deficit emerging as a result of their divergence. There will be stated the different views of the economic theories on the budget deficit as well. The next part will deal with the tax theories. The last theoretical base will be the public choice theory, which explains the behaviour of the politicans and the voters. The analytical part will be brought up with the state of the public finance in the Czech republic before the implementation of the reforms, there will be analyzed revenues and expenditures of the public budget and the dimension of its deficit. Then there will be examined constituent partial reforms in the tax and social realm and the state of the public finance after the reform. The aim of the thesis is the analysis of the reasons that called for the reform of the public finance in the Czech republic working on the analysis of the state of the public finance before the reforms and sum up whether the expected outcome was accomplished. There will be analyzed the impacts on the taxpayers, the simplification of the tax system and the employment.
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Redistributing aspects of public finance (CZ and SK)
Karasová, Veronika ; Klazar, Stanislav (advisor) ; Klazar, Stanislav (referee)
This bachelor thesis is focused on the issue of redistributing of public finance. The attention is paid especially on the state social expenditures, which are allowed from the state budget to various types of households. The households are divided into ten deciles according to their income- from the lowest to highest. The data used for comparison were taken from the statistics of the Czech republic and Slovakia in the year 2007. The main goal of my bachelor thesis is to examine redistribution of state social benefits and other transfers in the Czech republic and Slovakia.
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Public finances in CR and its context with Europen fiscal criterions
Drábová, Markéta ; Štěpánek, Pavel (advisor) ; Loužek, Marek (referee)
The study tries to analyze structural problems in the development of public finances in the Czech Republic in connection of mentioned Maastricht criteria, mainly Maastricht fiscal criteria. It focuses on the main planned goals in the Czech Republic from November 2007. These goals are compared to the results of the last research of structural problems in the Czech public finances presented by Working paper series: Czech Fiscal policy: Introductory analysis from 2003. The aim is tu judge the reality of the calculated goals presented by the updated Convergence programme of the Czech Republic from November 2007.
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Taxation of regional education system
Jeřábková, Jana ; Urbánek, Václav (advisor)
Tato práce se zabývá porovnáním střední školy a podniku -- hotelu, v kontextu daní v České republice. Pozornost je věnována daňovému systému České republiky a právní úpravě školství. V praktické části práce jsou porovnány náklady, výnosy a hospodářské výsledky střední školy a hotelu. Škola vystupuje jako subjekt, který poskytuje vzdělání a hotel jako podnik poskytující ubytovací a jiné služby. V neposlední řadě je uvedena produkční funkce u vzdělání a podniku. Z ní vyplývají závěry o nákladech, které ovlivňují jak školu tak i hotel.
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Double dividend theory and environmental tax reform
Duben, Josef ; Pavel, Jan (advisor)
This work describes the double dividend theory and environmental tax reform. The theory claims that we can reach the improvement of the environment and reduce the costs of the tax system and therefore decrease the unemployment. We can manage this if we return the revenue of environmental taxes through cuts in distortionary taxes. The first chapter describes theoretical background and the following chapters present models.
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