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The economic effects of the VAT rate changes to the czech households
Jánková, Vendula ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The aim of this thesis is to analyze the economic effects of the VAT rate changes to the czech households. Under investigation are three VAT rate regimes including the standard VAT rate and the reduced VAT rate of 21% and 15%, the uniform VAT rate of 17,5% and the standard VAT rate and two reduced VAT rates of 21%, 15% and 10%. The first of two intermediate aims of this thesis is to assign the appropriate tax rate to divisions, groups and classes of the classification CZ-COICOP at each of the evaluated VAT rate regimes. The second intermediate aim is to evaluate impacts of different tax burden caused by different VAT rate regime to the czech households devided into deciles by their income.
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Tax policy and housing construction
Urbanová, Tereza ; Sedmihradská, Lucie (advisor) ; Brabcová, Pavlína (referee)
The availability and quality of housing is very closely related to the development in the building industry and to the economic opportunities in the given state. This thesis deals with the relationship between tax policy and new housing construction. Taking influence on the building industry through tax policies - that is to say, through indirect instruments - is particularly advantageous thanks to the low administrative overhead, as no further redistribution from public budgets is necessary. Hiding behind this advantage, though, are a number of difficult-to-estimate quantifications in the form of tax allowances or, conversely, of the amount of the tax burden. Indirect instruments can influence residential development activities in both positive and negative ways, and this thesis addresses both. Aside from tax instruments, the state may support new housing construction through direct instruments, a term which covers various forms of loans at preferential terms, grants and subsidies. The aim of this thesis is to test the hypothesis about the effectiveness of housing policy in terms of housing construction through direct and indirect instruments.
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Tax system of Cambodia
Neubauerová, Jana ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The thesis deals with tax issue in Kingdom of Cambodia. The main goal is to analyse government tax income. The first chapter reveals historical development of tax system in consideration of the political and economical periods. The second chapter relates to the individual parts of the current tax system. The last chapter describes process of tax collection, primarily analyzing tax income and it's development in time. The analytic part of thesis also includes the breakdown of state expenditures.
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Administration of local taxes in the selected municipality
Studničková, Zuzana ; Sedmihradská, Lucie (advisor) ; Brabcová, Pavlína (referee)
The subject of my bachelor thesis is to analyze the administration of local taxes in Benešov. At work, I explained the meaning of fundamental concepts, that are necessary to understand the issue, I found out, what powers and authority municipalities have in local taxes, I described the process of creating generally binding regulations, individual elements of the charges and I characterized the system of local taxes in the Czech Republic. Then I described the administrative tax proceedings, including all its components. I conducted an analysis of local taxes in Benešov, where I classified the various charges. I detailed the proper course of proceedings in the local municipality, which I chose. Among other things, I also looked into the history of the administration of local taxes in Benešov and prepared expert opinions of the delegation of administration of property taxes to municipal authority in Benešov. In the end I made a synthesis of their knowledge and develop their own recommendations for the municipality Benešov.
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Financing of inpatient care in the Czech Republic
Kecová, Lucie ; Maaytová, Alena (advisor) ; Brabcová, Pavlína (referee)
The thesis is focused on the theoretical analysis and comparison of methods of financing the health system and models of health care in inpatient. The first chapter is devoted to the definition of some concepts related to the topics of health economics and health economics. Conclusion of the chapter offers a look at the economic substance of health primarily in terms of supply and demand of health care. The following is a fundamental part of the work, which explains advantages and disadvantages of different models of financing the health system and models of financing health care in hospitals. By the third part of the horizontal and vertical analysis and financial analysis of ratio indicators specific inpatient facility - Albertinum Žamberk.
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Zkušenosti s výběrem daní Republiky Kazachstán
Abildina, Assel ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
Hlavním cílem této bakalářské práce je popsat vývoj kazašského daňového systému a analyzovat činnost Daňového Úřadu Republiky Kazachstán. V této práci jsou uvedeny nejdůležitější změny v oblasti systému zdanění. Při napsání práce byla nejvíce použiváná hlavní webová stránka Daňového Úřadu Republiky Kazachstán realizující elektronické poskytování služeb, a to je hlavním ukazatelem činnosti Daňového Úřadu.
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The effects of choosing the pension system on the individual and on revenue and expenditure of the Czech Republic
Redl, Jan ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This thesis deals with current pension reform and particularly with the new second pillar of the pension system. The current status of the pension system and negative demographic prognoses, which advocate the necessity of change, are described. Further, with a help of a study written by Ondrej Schneider and Jiri Satava (both Idea Cerge -- EI), the thesis analyses the benefits and ill effects of the second pillar of the system for an individual taking part in it. Various assumptions in the study were critically evaluated, especially the rate of profit. The prediction of the number of persons who will participate in the second pillar was accepted. On the basis of this number, the impact on revenues and expenditures of the pension system up to 2050 was modelled, assuming a certain demographic structure of population. Decreasing revenue is participated on revenues caused by opt-out. Expenditure is influenced by pension reduction and by increasing number of pension applicants. The cost of pension corporation which will take part in the second pillar was investigated too.
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Demographic changes and the sustainability of pension systems
Tydlačková, Ivana ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
Master thesis provides an overview of demographic development and its relations to the sustainability of the pension systems. The theoretical part of the thesis focuses on the description of demographical processes and its main characteristics since the year 1989 and prognoses of its future development in Czech Republic. Later on, the theoretical knowledge gained in the first part is interconnected with the description of the pension system, as defined in Czech Republic and as valid since 1st of January, 2013. In practical part of the thesis the main focus is given to the calculations of sustainability of the pension system. The calculations are performed at the model situation, based at the pension system as defined in Czech Republic, but adjusted for some simplifying facts and premises. The calculations are provided for few different situations, when the revenues and expenses of the first pillar of the pension system are calculated. Based on the development of revenues and expenses, the percentage of people, that are supposed to enter the second, fully funded, pillar is calculated. The percentage is calculated in situation when the revenues are equal to the expenses and therefore the PAYG part of the pension system is sustainable in the long run.
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Real estate tax in CR
Brabcová, Pavlína ; Sedmihradská, Lucie (advisor) ; Klazar, Stanislav (referee)
The diploma thesis deals with the real estate tax in the Czech Republic and the mutual dependence between the fees for municipal waste and local coefficients. It deals with the degree of dependence between the rate of charge for municipal waste and local coefficient. There are also examined historical context leading to the introduction of a fee for municipal waste. The amount of local rate and charge rate for municipal waste are in full responsibility of municipalities and depends on them what position they take. The main aim of this study was to determine whether municipalities will compensate the higher value of the local coefficient of real estate tax by reduction rate for municipal waste. Analysis showed that this behavior occurs only rarely and can not be regarded as a model. The research was conducted on a sample of 20 municipalities in the Central Region. Based upon research, it was found that the relationship between these variables is not.
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Comparison the amount and structure of taxes in CR and Slovak Republic
Brabcová, Pavlína ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
This Bachelor's thesis presents a comparison of the amount and structure of taxes in the Czech and Slovak Republics.The first part is focused on the selection of groups of taxes and the theoretical concept of the tax system in general. Attention is devoted to personal income tax, corporation tax, VAT and tax returns. The second part deals with the tax quota, its definition and structure. Related to the tax mix, the definition and comparison of these two countries. The final section is devoted on to evaluate and take stock of lessons learned.
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