|
|
The impact of VAT rate changes on the income side of the Czech Republic’s national budget
Berka, Rostislav ; Kučerová, Zuzana (advisor) ; Pavel, Jan (referee)
This bachelor's thesis discusses all of the legislative changes to the value added tax rates and the impact they have on the national budget revenue of the Czech Republic. The objective of this thesis is to perform a detailed analysis of the individual changes that have been made to the rates, primarily through using the relevant explanatory memoranda to determine the predefined intended impact on the national budget, which is then subsequently compared to the actual situation. Any deviations from the planned values are analysed using, amongst other things, selected macroeconomic indicators. I selected the tax rate as the key factor that has an effect on national budget revenue. I also considered additional aspects that might influence changes in the national budget revenue to a significant degree, in some cases, even more than the tax rate changes. This thesis will provide the reader with a historic overview of all of the legislative changes that have been implemented in relation to the tax rate and the varying impact they have had on the national budget. In addition, this thesis provides information on the predictions for the future.
|
|
|
Political business cycle and public procurements in regional municipalities
Březinová, Zuzana ; Pavel, Jan (advisor) ; Kučerová, Zuzana (referee)
The theme of this bachelor thesis is analysis of the political business cycle at public procurements in twelve regional municipalities in the Czech Republic. Two hypotheses are tested, one of which relates to oportunistic behaviour of incumbents, and the other one to corruption. Four quantities, at which course from January 2005 to March 2011 is observed, are tested here. These quantities are number of public procurements, total amout of public procurements, average number of bids to one procurement and proportion of final and expected prices. Each of these quantities is observed separately for public procurements for goods, deliveries and services. Regression analysis is used for testing. The result of this thesis is that political business cycle occured before election in 2006 at public procurements for goods and deliveries.
|
|
|
VAT treatment of cross-border transactions in the single market
Jánková, Vendula ; Kučerová, Zuzana (advisor) ; Pavel, Jan (referee)
The aim of this thesis is to analyze the effects of the alternatives of the inland consumption principle on the contemporary VAT regime in the Czech Republic. After the introduction there is a chapter dealing with the VAT development and harmonization in the European Union and in the Czech Republic. The second chapture discusses the contemporary VAT system in the Czech Republic with the focus on the movement of goods and services under the single market of the European Union. The third chapture is devoted to the public discussion about the VAT future in the document named "Green Paper". The emphasis is put on the taxation alternatives based on the inland consumption principle. In this chapter, I also analyze the possible effects of these alternatives in case that one of them would be accepted.
|
|
|
Impacts of shortage of places in kindergarten in the Czech Republic´s tax revenues
Krejsová, Kateřina ; Pavel, Jan (advisor) ; Kučerová, Zuzana (referee)
The thesis focuses on impacts of shortage of places in kindergarten in the Czech Republic's tax revenues due to reduced participation of women in labor market. Within the work is described the situation on imaginary kindergarten market. The supply side is made of kindergartens and the demand side is made of children between age 3 and 6 and their parents. Comparasion of cost expended on establishing new positions in kinderkarten with tax revenue is illustrated by cost benefit analysis. The goal of cost benefit analysis in this work is to prove or disprove expediency hypothesis of establishing new positions in kindergartens in comparison with total lost tax revenue.
|
|
|
Analysis of the progressivity of the personal income tax
Smetanová, Linda ; Klazar, Stanislav (advisor) ; Kučerová, Zuzana (referee)
The goal of this diploma thesis is to analyze the evolution of the tax progressivity of the personal income tax in the Czech Republic in 1993-2010. The first part focuses on the interpretation of personal income tax and definition of terms such as a taxpayer, a tax subject, a creation and a modification of a tax base, rates and options for tax liability adjustments. The second part deals with methods for measuring tax progressivity with key focus on global indicators. In the third part the analysis itself is carried out. I measure the tax progressivity of the personal income tax by selected indicators (the Musgrave-Thin index and the Kakwani index). The Household Budget Statistics published annually by the Czech Statistical Office serves as input data. According to the results of this paper, tax progressivity of the personal income tax in the Czech Republic is low, but with increasing tendency.
|
|
|
The budgetary process in the Czech Republic and OECD countries: Control and audit
Fuková, Markéta ; Sedmihradská, Lucie (advisor) ; Kučerová, Zuzana (referee)
This thesis deals with the control and audit of the state budget. The main objective is to evaluate the control and audit of state budget in the Czech Republic and provide recommendations. To achieve this objective, content analysis of literature and laws is done. Then based on the database of Budget Practices and Procedures Database, analysis of the responses of OECD countries is made. According to responses from the database, tables that compare the internal audit, external audit and performance audit carried out by the supreme audit institutions are compiled. From obtained knowledge and appreciation of the situation in the Czech Republic recommendations are proposed. In the area of internal audit is strictly necessary to separate the internal auditing function and increase the number of performance audits. In the area of external audit is essential to strengthen the powers of the Supreme Audit Office and legislatively adjust the annual audit of state budget. For the implementation of a performance audit carried out by the supreme audit institutions is necessary to eliminate the mistake in the law on the Supreme Audit Office, where it is not requirement of control effectiveness. It is necessary that the Supreme Audit Office began to conduct a performance audit. In the whole control system is necessary to increase the enforceability of the audit conclusions and ensure prosecution of those responsible for the shortcomings.
|
|
|
The post-contracting behavior of selected regional offices
Doležal, Marek ; Pavel, Jan (advisor) ; Kučerová, Zuzana (referee)
This bachelor thesis deals with the post-contracting behavior of selected regional offices. It consists of making amendments to contract agreements between public submitters and suppliers. The Analysis uses the Inductive research approach, which is based on gathering data about the completed public contracts with focus to reveal negative impacts of the amendments. The analysis showed that the negative impacts on the final prices of public contracts were only marginal. Nevertheless the real problem with post-contracting behavior might be the lack of transparency regarding providing or releasing information.
|
|
|
Analysis of the impact of changes in the taxation of non-tradeable goods
Mrkvičková, Jana ; Slintáková, Barbora (advisor) ; Kučerová, Zuzana (referee)
The main goal of this thesis is to analyze the impact of changes in the taxation of non-tradeable goods. The work is focused on changes to exemption from tax on importation of goods and specifies at what goods are covered by the exemptions. Main part is dedicated to purchasing behavior of consumers on the Internet. The second part is focused on changes in the taxation of non-tradeable goods. In the final part is ananalysis of data obtained by questionnaire and confirmed or refuted hypothesis: Lowering the limit when importing goods from 150 EUR to 22 EUR interested in importing non-tradeable goods decreases, while increasing demand for non-tradeable goods from the European Union.
|
|
|
The Property Tax in Czech and Slovak Republic
Smiková, Martina ; Sedmihradská, Lucie (advisor) ; Kučerová, Zuzana (referee)
The diploma thesis deals with the taxation of real estates in the Czech and Slovak Republic from 1993 to the present. An important starting point is the former common state and a similar system of property tax. Submitted thesis tries to highlight the most significant differences in taxation, which were noticeable in the beginning of independent states. Differences were deepened due to force of new Slovak law. The attention is focused on local self-government, i.e. municipality and its authority in determining the property tax revenue. The range of authorities can be understood as reflect of fiscal decentralisation, which is qualitatively and quantitatively described in the analytical part of the thesis.
|
|
|
Efficiency of supervisory process ÚOHS and NKÚ in public procurement
Čechová, Lucie ; Pavel, Jan (advisor) ; Kučerová, Zuzana (referee)
This thesis deals with the situation in public procurement processes in the Czech republic. It mainly focus on supervisory process and it's efficiency. It defines general terms which are connected with this topic. It gives a brief characterictic of main supervisory bodies - Nejvyšší kontrolní úřad and Úřad pro ochranu hospodářské soutěže. Data, which were important for the analysis, were obtained through my personal research by using the law of providing information. This research was oriented on subjects, which according to supervisory bodies did not proceed the public procurement processes as they should and in case of ÚOHS on subjects which got a fine. The main purpose of the research was to find out if they took any steps to avoid this situation again in the future. The results were analyzed and compared with data which were published in Bachan (2009). Unfortunately there is not any improvement and the efficiency of the supervisory process is still bad.
|
guest ::
RSS feed.