|
|
Forms of providing public estates by villages
Kudlíková, Klára ; Sedmihradská, Lucie (advisor) ; Bušovská, Monika (referee)
Villages decide which of possible forms of its security choose when providing public estates to its citizens. In my bachelor thesis, there are described specifics of that decision-making in public sector and presented individual forms and criteria of selection. Form of security of technical/public service is described in more detail, more precisely public vegetation, as state-funded institution and municipal division of two chosen villages. In conclusion, these two systems are compared if they are effective and suitable for given villages.
|
|
| |
|
|
The effect of the tax and insurance system on individuals and companies deciding between employment and business
Lapková, Veronika ; Tepperová, Jana (advisor) ; Bušovská, Monika (referee)
The aim of the work is to compare taxation of employees and entrepreneurs in the current tax and insurance system, and according to the proposals related to the establishment of one of the recovery point. The first part describes the current settings of taxation employees and businessmen, the second part deals with the characteristics of ongoing reforms and individual changes, which relate to the employees and entrepreneurs. The third part of the work shows a practical impact by calculating the total annual net income of employees and entrepreneurs and the tax burden, the resulting differences are compared, the difference between employees and entrepreneurs as a result of the new legislation will change.
|
|
|
The impact of the economic crisis on financing of municipalities and city districts of Prague
Brejcha, Tomáš ; Sedmihradská, Lucie (advisor) ; Bušovská, Monika (referee)
The diploma thesis concerns with the influence of the economic crisis on economy of two city districts of Prague, Dolní Počernice and Prague 18 -- Letňany and two municipalities, Sušice and Šestajovice. The main goal is to evaluate the crisis impact on revenues and expenditure of these subjects in the years 2008 -- 2010, compare size of the crisis impact and find out whether the studied subjects performed any solutions against this situation. The theoretical part describes the basic definitions and impact of the economic crisis on public finances as a whole. In the practical part the budgets of subjects are analyzed with an emphasis on the years 2008 - 2010. The final section contains a comparison of the impact of crisis on the subjects and also examined to assess their response to the revenue decline. My conclusion is that all subjects experienced the impact of the crisis on the revenue side of their budgets, which was not very significant. The economic crisis has not significantly affected the normal operation of the surveyed municipalities and city districts of Prague and therefore may not be performed significant to countermeasures impact of the crisis. But it is not possible to precisely determine which subjects were influenced by the crisis more and less.
|
|
|
Public budget transparency
Popelářová, Šárka ; Sedmihradská, Lucie (advisor) ; Bušovská, Monika (referee)
The subject of my thesis is to compare the main current standards of transparent public budgets (IMF, OECD, OBI) in terms of overall view of fiscal transparency and in terms of content coverage through the analysis of relevant documents and the formulation of specific criteria. Another goal of this work is the analysis of transparency in the state budget revenues and evaluation whether disclosure of the income of the state budget itself meets the requirement of fiscal transparency by calculating the prediction accuracy of state budget revenues in the Czech Republic and comparing the standards of transparency. I found that approaches to transparency differ in their scope and structure. In terms of content all approaches correspond only in the middle of the criteria. Publication of data on the income of the state budget with respect to prediction accuracy achieved in the Czech Republic meets the basic requirement for transparency, but there is much room for its improvement, in an appropriate commentary published data.
|
|
|
Tax burden on the basic types of income in the Czech Republic
Doležalová, Lucie ; Vančurová, Alena (advisor) ; Bušovská, Monika (referee)
The goal of this bachelor thesis is to analyze the historical evolution of the tax burden on the basic types of incomes in the Czech Republic between years 1989 -- 2010, in two specific households (households of employees and self-employed households). The theoretical part defines the term of tax reform and describes particular reforms of the personal income tax in the Czech Republic since the year 1989. The future trend in this field is also outlined. The practical part aims to the tax burden evolution analysis for selected types of households. The principal data source for this thesis is from the Household budget survey.
|
|
|
Analysis of anti-crisis measures in taxation in the EU
Bušovská, Monika ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of this work is the analysis of anti-crisis measures in taxation in the European Union and their impact on the tax burden for the following years. The work is focused on all twenty-seven European members' states and for better illustration were chosen four member states, namely France, Germany, Spain and Romania. At the work are used the latest data available and practical examples are given too. For determination of tax systems before the crisis in selected countries are used descriptive methods, analysis of anti-crisis measures in fiscal policy and an analysis of changes in taxations for the years 2009 and 2010 and their comparison with the year 2008 followed with the focusing on changes in the tax burden. The result of description of tax systems for 2008 is the claim that relatively high tax burden is in analyzed countries except in Romania.The reaction to negative changes in the economy, financial crisis caused, were changes in the tax systems in most of European Union countries especially in modification in tax bases and tax rates. These changes have led to reductions of tax burden in the EU. This trend is expected for next years too, but it is expected the lack of tax revenues will be replaced mainly by raising indirect taxes.
|
|
|
Taxation in France during financial crisis
Bušovská, Monika ; Láchová, Lenka (advisor) ; Láchová, Lenka (referee)
The aim of this work is a detailed description of French taxation system in 2008 and analysis of its changes for 2009. In the work are used the newest data available and practical examples are illustrated. Descriptive method is used for snapping of French taxation in 2008. Analysis of changes of tax system for 2009 and comparisons with the year 2008 follow. The result of description of tax system for 2008 is a statement, that high tax burden is in France and taxation is considerably complicated and is not transparent especially for amount of exceptions and other conditions. Reaction to negative changes of economy, which took place during financial crisis, is change of taxation for 2009. These changes cause further increase of tax burden of work, but they also increase tax revenue of the French republic. The revenue should be used to increase economic growth and deficit reduction of France. According to OECD well-timed reaction to financial crisis will bring less economic damages than in other European states. France should focus on reducing national expenditure and boost competitiveness of French companies by decreasing tax burden of work and limitation welfare benefits.
|
guest ::
