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Analysis of system of subsidies provided by the State Agricultural Intervention Fund
Mrkvičková, Klára ; Ochrana, František (advisor) ; Peková, Jitka (referee)
The main goal of the study is to analyze the system of subsidies provided by the State Agricultural Intervention Fund (SAIF). Induced administrative costs associated with grant applications at the recipient's site and at the provider's site are examined. Also the control system was examined whether it ensures efficient and economical use of the resources provided. For the purpose of the study, the grant programs SAIF were divided into two groups - operational and capital nature, which were processed separately using questionnaires and average of the administrative costs on the applicant's site associated with the operational subsidies can be estimated as 1% of the amounts received. The percentage is indirectly proportional to the size of holding. The assesment of the administrative costs associated with the investment subsidies was not possible due to the high variability of supporting measures to express the same indicator. It would be necesssary to increase the data set. The administrative expenses of SAIF for reallocatig the resources are 3,5%. For control needs of direct payments there is a system Cross complience, which indirectly ensures efficient and economical management of resources obtained. Investment projects are administrated under direct supervison of SAIF's authority checks.
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Administrative costs of collecting local taxes in the district towns
Tecl, Jan ; Pavel, Jan (advisor) ; Zídková, Hana (referee)
The bachelor thesis deals with administrative costs of local taxes in district towns. In the firstpart are defined administrative costs and local taxes. The second part focuses on thedetermination of the administrative costs of local taxes in a relative form and also amount of the adminitrative costs on a single taxpayer. For this section are used real data from the district towns. The aim of collecting and evaluating this data is to evaluate amount of administrative costs and achieve it as well, if the impact is regressive or not.
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Administrative costs of property tax in the Czech Republic
Slámová, Ivana ; Finardi, Savina (advisor) ; Vítek, Leoš (referee)
The bachelor's thesis deals with the theme of the measurement of the administrative costs of taxation on the timeline 2005 to 2009. The first part of this thesis is described the theoretical introduction to property taxes and their integration in the tax system of Czech Republic. The second part of the thesis is defined the basic characteristics of property taxes in the Czech Republic. Other sections are focused on the costs, which are caused by taxation. The bachelor's thesis are focused on the direct measurement of administrative costs - their description and measurement. Direct measurement of administrative costs is done by using the method called WTE staff. Finally, on the base of the measurement is done the conclusion about the administrative costs of taxation and about efficiency of property tax in the tax system of Czech Republic.
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Administrative effectiveness of public expenditure programmes in the Czech Republic
Kolorosová, Barbora ; Pavel, Jan (advisor) ; Blažek, Petr (referee)
The bachelor thesis deals with analysis of the administrative effectiveness of public expenditure programmes in the Czech Republic. The theoretical part describes the issues of financial programming, monitoring and evaluation, and defines the administrative costs. It also includes the description of actual situation in the Czech Republic and four analyzed programmes are briefly introduced. The practical part describes the primary data collection and payroll costs estimation. Then the administrative costs are calculated using the method of recalculated worker and the results are compared.
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The administrative burden of public spending programs
Forgáčová, Eva ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
The thesis is focused on finding administrative costs of the selected public spending program - the Operational Programme Education for Competitiveness. The work presents the theory of public expenditure, public spending projects and administrative costs to the extent required. There is also described the Operational Programme Education for Competitiveness itself. The core is in the analysis of administrative costs for the three types of projects, the administrative burden is watched in the selected projects at various levels of implementation structure. The values observed are compared, evaluated and commented. The problematic areas are formulated pursuant to the observed data. To determine the necessary data has been used a questionnaire survey.
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Administrative costingness of public procurement in Slovak republic.
Šveda, Martin ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
Aim of this thesis is mainly focused on subject of public procurement in Slovak republic. First chapter deals with initial description of legislative with short characteristics of relevant terms, procedures and constructive elements in the process of public purchasing and its administrative costingness. The topic of administrative costs is deeply described in next two chap-ters. Second chapter is focused on identifying theoretical concept of these costs with respect to its attributes, measurement methods, structure and origin of these costs. Analysis of subjects that have participated in survey is subject of last chapter. It is aimed at providing a rea-der with real view into problematic of Slovak Public Purchasing during year 2009 along with specification of value of administrative costs incurred in several public sector organizations and theirs relation to amount of costs that have been incurred in public purchasing and to compare these types of costs. Ending chapter serves as conclusion in accordance with observed trends and its main part drafts specific proceedings in order to improve efficiency of pub-lic purchasing and its administrative costs.
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Administrative Expreses and local charges
Kašparová, Lenka ; Krbová, Jana (advisor) ; Peková, Jitka (referee)
The aim of this bachelor work is to analyze the administrative costs in the selection of local charges in the town of Vranov nad Dyjí. The theoretical-methodological section explains the various terms relating to local charges, their law, the issue of generally binding regulations of local fees and taxes and administrative fees. It also defines the administrative costs and their measurement, and then describes the methodology used in the research of Krbová, Peková and Krbová, Rousek. In the introduction to the practical part the procedure of the analysis of administrative costs is described. There is the characteristic of a small town and the review of the charges levied in the period 2006 -- 2008 with the profit figure. Furtermore, there in the analysis of administrative costs for local charges carried out according to the method chosen. The result is the findings of charge effectivenessy, ie, whether the income of all charges levied by the town exceeds the administrative costs.
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The administrative difficulties in collecting new environmental taxes
Michalcová, Gabriela ; Pavel, Jan (advisor) ; Pavel, Jan (referee)
The submitted bachelor's thesis deals with the theme of the administrative difficulties in collecting environmental taxes. This issue is connected with the environmental tax reform in the Czech Republic and is discussed in the first part of this thesis in connection with the European direction. Other chapters cover administrative costs of taxation. There is a definition of administrative costs and also a description of the process of collecting data necessary for calculating administrative costs, using a method of a recounted worker. The results are compared -- the conclusion about the administrative difficulties is made on the base of this comparison.
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Administrative effectiveness of public expenditure programs in the Czech Republic
Moravcová, Jana ; Pavel, Jan (advisor) ; Pavel, Jan (referee)
The bachelor thesis is dealing with the analysis of the administrative effectiveness of public expenditure programs in the conditions of the Czech Republic. The thesis considers the theoretical aspects of the public expenditure programs and contains a simple characteristic of the types of the expenditure programs which you can find in the Czech Republic. And foremost, describes the methods of evaluation of the public expenditures considering the administrative costs of the programs. From this point of view, there is an analysis and comparison of three expenditure programs from the environmental sphere -- Governmental Programme of the Ministry of Industry and Trade of the Czech Republic concerning energy savings (called EFEKT), Governmental Programme of Ministry of the Environment of the Czech Republic which is focused on landscape protection in Jizera mountains and Operational Programme Environment funded by European Union. At the very end of the thesis there can be found the results of the analysis compared with the administrative costs of the programs.
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Analýza efektivnosti přídavku na dítě v České republice
Šimberská, Šárka ; Slintáková, Barbora (advisor) ; Klazar, Stanislav (referee)
Diplomová práce analyzuje efektivnost přídavku na dítě v České republice a to konkrétně účinek vynaložených administrativních nákladů v systému státní sociální podpory. Práce se dělí na tři části. První kapitola charakterizuje samotný systém státní sociální podpory. Druhá část uvádí přehled základních metod nákladově užitkové analýzy, rozbor efektivnosti a spravedlnosti a vysvětlení administrativních nákladů systému. Třetí kapitola obsahuje přehled prostředků, které systému státní sociální podpory poskytuje přímo Ministerstvo práce a sociálních věcí. Dále zde uvádím administrativní náklady oddělení státní sociální podpory Opava a Vyškov. U těchto dvou oddělení provádím samotnou analýzu. Pro analýzu používám metodu Cost-Efectiveness Analysis neboli analýzu efektivnosti nákladů, kde jako vstupy používám administrativní náklady připadající na přídavek na dítě a na straně výstupů jednu kladně vyřízenou žádost o přídavek na dítě.
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