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Current discussion about personal and corporate tax reform
Horáková, Markéta ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This work analyse the current discussions and theoretical approaches to personal and corporate taxation (not only in OECD countries). After the introduction, which is focused on theory of income taxation, follows chapters, that analyze the attitudes and issues of personal and corporate taxation. This two main chapters contain synthetic parts, whose outputs are the emerging trends in the future. The emphasis was put on OECD outcomes and recommendations.
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The analysis of the tax policy of social protection in the Czech Republic from 1993
Jacková, Marie ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The first part of the final thesis describes social security contributions in 1992. In the second part is analysed the system of social security contributions and health contributions in 1993 in connection with the tax reform in the Czech Republic. The third part deals with main changes of contributions structure. Basic laws are the social security contribution act No. 589/1992 Coll. and the health contribution act No. 592/1992 Coll.. In the last part is analysed development of contributions in term of international comparisons or depending on variables such as rate of unemployment or gross domestic product.
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An Analysis of the Developement of Czech Income Tax Policy since 2005
Haková, Jana ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This diploma thesis analyses changes in the structural elements of personal income tax as well as of corporate income tax in the Czech Republic since 2005, investigates the development of some indicators that this issue is directly linked, and compares income taxation in the Czech Republic with the countries of the European Union and OECD. The first part is focused on the description of the initial legislative adjustments of income tax in 2004, the second part analyses significant changes in czech income tax policy from 2005 to 2010 and the last chapter evaluates the effect of amendments to the chosen indicators and compares the rate and structure of taxation in the Czech Republic with the countries of the European Union and OECD.
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International comparison of small-sized public contracts
Rističová, Sara ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
This bachelor thesis is focused on the area of small-sized public contracts. It deals with their significance and problems surrounding them. While using international comparison, it tries to prove the benevolentness of the Czech legal frame in the relation to the public procurement methods, the assessment of public contracts and public control. Small-sized public contracts are observed from different views, such as thresholds of public contracts, general and specific rules during contracting and control system. In addition, the thesis observes new trends in the field of public procurement (central purchasing authorities and procurement to small and medium enterprises). On the basis of the mentioned criterions, there is the effort to bring a complex view of procurement in other countries (of the European Union and the United States of America) and suggest new ideas to Czech system. In the end, the selected countries are ranked by the international index of Transparency International and World Bank. On the other hand, the ranking is confronted with own-made criterions.
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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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The effect of social and other factors on public expenditures in the subcentral government level in the Czech republic
Dejnožka, Petr ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
Public expenditures and municipal budgets are affected by a lot of factors like geographical, social, political, technological and demographic. In this bachelor"s work the effect of evangelical religion on expenditures and budget is examined. Hypothesis, based on researches of Max Weber, is, that municipalities with higher percentage of protestant denomination tend to surplus budget and municipalities with more faithful people tend to more balanced budget than atheistic municipalities. Municipalities in Pardubice region with population between 300 and 1500 were selected for the purposes of the analysis. The hypothesis about the influence of evangelism was not vindicated, but the higher religionism really relates to balanced budget. In other analysis of random dataset of municipalities from all Czech there has been found out relatively high correlation between municipalities with high scholl educated population and current expenses, and then the inverse relation between capital expenses and the ageing index.
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Public services at the level of municipalities and their effectiveness
Polák, Petr ; Ochrana, František (advisor) ; Pavel, Jan (referee)
The main aim of this diploma thesis is to analyze forms of public services provided at the level of municipalities with emphasis on their effectiveness. There are briefly described basic terms in the introductory part. The second part is dedicated to effectiveness of services provided in public sector and there are also presented essential input-output methods ordinarily used for its evaluation. Next section is focused on theoretical aspects of municipality budgets in Czech Republic and consequently economy of the particular municipality - Tanvald - in period 2004 - 2008 is analysed. The pivotal part of this diploma thesis is analysis of public services provided at the level of municipalities. It was realized on the ground of questionnaire research among specific group of municipalities. Finally there are declared some recommendations resulting from the analysis at the end.
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The impacts of the Economic crisis on Czech government budget in 2009
Pavlisová, Miroslava ; Ochrana, František (advisor) ; Pavel, Jan (referee)
This paper analyzes the impacts of the economic crisis on Czech government budget in 2009. The introductory part deals with the theoretical and historical base of the business cycle and with main economic terms. This chapter is summed up with a unified general conclusion of the term economic crisis. Also listed, are descriptions of principles, reasons and consequences of the Financial crisis which originated in 2007 in USA including a comparison to the Great Depression in 30's. The practical part of this paper is focused on the Czech government budget and analyzed for the period of nine months in 2009. Impacts of the crisis and anti-crisis measures on budget revenues, budget expenditures, government and state debt are also addressed in the practical part. The conclusion draws proposals and recommendations to mitigate the impacts of the economic crisis.
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An Analysis of the Development of Czech Taxation Policies in the Field of Income Taxation
Heidlerová, Eliška ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This diploma thesis analyses the development of personal income tax as well as of corporate income tax since 1990 to 2000. Emphasis is put on changes of individual structural elements within amendments to the law. An individual chapter is devoted to brief characteristics of income taxation before 1990, which provides an interesting comparison. Due to the fragmentation of legal regulations, the information on the situation before 1993 is drawn largely from The Act No. 76/1952 Coll., on employment tax; The Act No. 172/1988 Coll., on agricultural tax; The Act No. 36/1965 Coll., on tax on literary and artistic work; and The Act No. 157/1989 Coll., on revenue tax. The remaining part of the thesis draws upon The Act No. 586/1992 Coll., on income taxes. In the final chapter, the entire development of the aforementioned taxation is clearly laid out and evaluated. The chapter specifically deals with the development of both aforementioned tax rates as well as of tax-deductible items, tax reliefs, and encashment.
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