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Progress and structure analysis of budgets of selected Czech ministries during 1993 - 2015 regarding political parties in power
Kurucz, Ondřej ; Vostrovská, Zdenka (advisor) ; Chmelová, Pavla (referee)
This bachelor thesis analyses the progress and structure of budgets of selected Czech ministries during 1993 - 2015 regarding political parties in power. Five Selected bureaus are Ministry of Finance, Defence, Labour and social Affairs, Interior and Transport. The thesis assumes the growth of these budgets regardless of the political-economic principles of the political parties in power. It also agrees with respected authors on the small role of the state in national economy. The thesis follows the changes in budgets, wage-funds and the amount of employees in detail. It also offers the wage comparison. Based on the data from national accounts and information from government policy statements, the thesis declares the hypothesis as confirmed. During the time, selected bureaus inclined to grow in spite of the political declarations of its required restrictions and improvements.
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Air Transport in the European Union 1990 to 2014- example of successful liberalization?
Křížek, David ; Ševčíková, Michaela (advisor) ; Chmelová, Pavla (referee)
In the early 90s of the 20th century the process of liberalization of air transport in the European Union has been fully launched. These efforts should have brought the stiff and burdened market into the new millennium because as the globalized world was grew, there has been a need for an an efficient air transportation. This study is retrospectively going through the process of liberalization as it really happened, and because of the time space we can evaluate its success or failure. Introductory chapters deal with a brief history with an emphasis on the legislative process of liberalization, explaining important concepts and theoretical basis. Subsequently attention in other chapters devoted to the years 1990- 2014 and based on the data analysis is comprised of the answer to the main hypothesis of work. The main objective, and so hypothesis, is therefore to answer the question whether the process of deregulation of the air transport segment was truly successful. To do so it was necessary to analyze lots of data, topics and studies. Thanks to these analyses, this work is able to show in detail the whole process of liberalization from the beginning until now. It is therefore possible to formulate a conclusion that the process of liberalization has been successful and that it has significantly changed the whole market. It has become more attractive for demand, the supply and the overall significance of air transport has increased. However, despite the initial high expectations, the entire process is very slow and almost until the new millennium no significant results were observed. There are still great challenges and unfinished process in the presence, to which plenty of attention needs to be paid.
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Analysis of healthcare financing in the Czech republic with particular regard to assessment of reasons and impacts of introducing regulatory fees in the years 2008--2015
Matláková, Eliška ; Chmelová, Pavla (advisor) ; Lukášová, Tereza (referee)
The topic of this bachelor s thesis is healthcare financing in the Czech Republic. It predominantly focuses at the impact of regulatory fees introduced in 2008. The theoretical portion defines healthcare politics, its models as well as various ways of healthcare financing. The practical portion covers the issue that arose with the introduction of regulatory fees and especially aims at analyzing their impact at certain parameters of the healthcare market in the Czech Republic. The goal of this paper is to find out whether the aforementioned regulatory fees fulfilled their planned expectations, especially considering that the whole policy ended up being canceled seven years later. The analysis showed that its impacts were indeed positive and as predicted, which makes their cancellation questionable. This suggests that there must have been a different motive for the cancellation, because their effectiveness was demonstrable. The paper also contains a comparison to Slovakia, where regulatory fees were also introduced in the past and the development of their cancellation can be analogous in the Czech Republic. Analysis of certain parameters of the Slovakian healthcare market proved that the cancellation was not effective, because the observed parameters are slowly shifting back to their original values and the issue of healthcare overuse has also started reappearing.
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Analysis of the tax system in the Czech republic and the Slovak from 1989 to the present day focusing the most distinctive differences and their impact on their economies
Burešová, Petra ; Chmelová, Pavla (advisor) ; Zeman, Karel (referee)
The goal of thesis is an analysis of taxation system in Czech and Slovak Republic. Furthermore the thesis focuses on macroeconomic effects of changes in taxing. In theoretical section are defined terms related to taxing matter. In this section we are looking at taxes as government revenue, which is more discussed in practical section of this thesis. Next there are defined macroeconomic indicators - GDP, unemployment and tax quota; those are also discussed and used further. In practical section is at first oulined situation in Czechoslovakia in 1989. Next there are introduced reasons and requirements for in 1993. In next part there is discussed taxation systems analysis in Czech and Slovak Republic since 1993 itself. In this section are stated main differences and similarities between these two taxation systems. Last parts of practical section are dedicated to evolution of macroeconomic indicators analysis in context of changes in taxing. In last part - conclusion - can be found an evaluation of differences and similarities between systems. Despite the separation of both countries and frequent changes in taxation, the systems are much alike. Most distinctions can be found in income taxation, especially in a period when flat tax came into effect, which was expected, however that does not apply anymore due to its abolishment. But even after abolishment of flat tax, the most noticable distinction can still be found in income taxation.
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Financing of non-governmental organizations through public collections
Juranová, Petra ; Doležalová, Antonie (advisor) ; Chmelová, Pavla (referee)
This bachelor thesis deals with the financing of non-governmental organizations, of all the methods of financing the attention is focused of financing through public collections. The work is focused on the legal requirements for public collections and ways of its implementation. It also deals with some selected non-profit organizations and public collections. It is focused on Czech Radio Foundation, the Foundation for Civil Society Development - Help the Children, the League Against Cancer, Foundation Drop of Hope and Paraplegic Centre. Part of the work is devoted to the management of selected non-profit organizations. The aim is to determine what are the factors affecting the success of public collections.
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Analysis of development of the public debt of the Czech republic from 1993 until present with a special emphasis on the national debt
Netolická, Nicole ; Chmelová, Pavla (advisor) ; Štěpánek, Pavel (referee)
The objective of this bachelor's thesis is to measure effectiveness of European and national fiscal rules together with compliance evaluation on the basis of debt indicators analysis. It also provides feasibility study on governmental constitutional amendment on fiscal responsibility and related laws. The theory section of the thesis consists of 3 chapters. The first one concerns public finance in general with emphasis on a state budget theory. The second chapter consists of debt financing. It defines debt indicators such as state budget deficit, government deficit or national and government debt which are further analyzed in the practical part. The last chapter of this section focuses on fiscal policy and related fiscal rules. Practical part contains two larger chapters. The first one analyzes the before mentioned debt indicators that are tested in 5 year intervals. Performed examination and boosted interpretation points out an observable negative development of debt indicators and its main causes. The second chapter deals both with fiscal rules that are valid in the Czech Republic and those that might be valid in the future in terms of Constitutional law on fiscal responsibility. Considerably the European fiscal rules, the Maastricht Criteria and the Stability and Growth Pact, as well as national rules are taken into account and evaluated according to its influence on the debt indicators. In conclusion, it is measured the effectiveness of the fiscal rules, it was confirmed that the current regulation provides a positive influence on the debt indicators development and demonstrated the necessity of setting additional fiscal rules.
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(Non)Austrian General Theory of the Good
Ivanská, Barbora ; Špecián, Petr (advisor) ; Chmelová, Pavla (referee)
The thesis is concerned with the question whether the general theory of the good as formed by Carl Menger is in accordance with the methodology of the Austrian school of economics. The individual aspects of the general theory of the good contradicting the methodological subjectivism are identified using a theoretical analysis based on the initial characteristics of methodology and theory. The general theory of the good had become a part of Austrian paradigm despite some of its flaws. It is Mises's, Hayek's and especially Rothbard's ways of using this theory that are subjected to criticism in this thesis.
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Analysis of development of the state budget of the Czech republic from 1993 until present
Ďoubal, Jakub ; Chmelová, Pavla (advisor) ; Zeman, Karel (referee)
The objective of this bachelor thesis is to analyse the development of the national budget of the Czech Republic from 1993 until present, with focus on fulfilment of enacted budgets, effectiveness of reform policies and increasing debt. From an economical perspective, the fulfilment of the enacted budget is becoming a serious issue and reform policies adopted to solve this problem have proven to be inefficient. Like many other EU countries, the Czech Republic is struggling with increasing debt, which grew against all expectations during the period of economic growth and which must be decreased by establishing effective policies. In the theoretic and methodological part I have described technical terms related to public finance and economic theories describing analysed matters, for example the theory of public finance, theory of state budget, theory of budget deficit and state debt and theory of taxes. In the thesis were verified some of described theories such as theory of the electoral cycle and Laffer curve of taxation. In the practical part I have analyzed the development of legislation, tax rates as well as revenue and expenditures of the national budget, the budget deficit and public debt. Especially detailed is the analysis of the effectiveness and manner of implementation of specific reform policies. From analysis emerge success in predictions of taxes on personal income and social security premiums. In contrast inaccurately were predicted taxes on corporate income, value added taxes and consumption taxes.
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