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Real estate tax in Slovakia
Múčka, Richard ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
The diploma thesis deals with the issue of real estate taxation in Slovakia. The aim of the thesis is to explain how real estate taxation in Slovakia is taking place, how real estate tax has contributed to tax revenues and what changes occurred after the introduction of fiscal decentralization in the conditions of the Slovak Republic. Subsequently, the work focuses on the application of the property tax to the selected municipality. To achieve the goals, work is divided into four chapters. The first two chapters are devoted to public administration in Slovakia and fiscal decentralization. The third chapter focuses on the history of property tax in the world and in Slovakia. The last fourth chapter presents the impact of the real estate tax on the tax revenues of the capital Bratislava.
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Labour market Inequalities between men and women. The case OBI Ruzyně.
Urbanová, Stanislava ; Kotrusová, Miriam (advisor) ; Špinerová, Zuzana (referee)
The results of surveys and estimates ratify that before men and women exist permanently to many inequalities in the labor market, which lead to make women disadvantageous in labour process. In my work I decribed and explained the most important and most frequent inequalities, which are in the labour market. The most frequent inequalities are different salary of men and women and different access of employers to women, which simultaneously penetrate into others types of inequalities. I simultaneously described factors inductive these economic inequalities. The most important economic inequality are educational attainment, field of aducation and family situation. Next part of my work is case study, that researche inequalities before men and women in Obi Ruyzně company. This company is special because of belong to services idustry, where women work most frequently and company that sell technical products assortments that are "typical" for men. In this company are special inequalities. This case study look about inequalities nad access of employment to men and women.
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The property tax and local taxes in selected municipality
Jakabovičová, Kristína ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
The thesis aims to cover the topics of real estate tax and local fees in the municipality of Ústí in Přerov district, analyze their development during the defined period, and suggest actions to improve their collection. Czech tax system is described with special focus on tax revenues and real estate tax which is often marked as the factor increasing the autonomy of municipalities. The thesis explains the nature of local estate coefficients and their importance for municipalities since 2009. If the municipality refuses to set their value independently, these coefficients are based on the number of residents. Further in its course, the thesis deals with local fees applied by the municipality in its area based on a binding public notice, according to Act no. 565/1990 Sb. on local fees. These fees, as opposed to taxes, represent a counter value for services provided and they are not intended to be the source for public budget. In conclusion, all covered issues are demonstrated on a specific municipality chosen as an example, thus providing a comprehensive overview of the topic of real estate tax and local fees.
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Property Tax in Slovak Republic
Scholtz, Michal ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
This paper discusses in its first section fiscal decentralization and in detail describes reform steps in Slovak republic and allocation of income from taxes between budgets of government and local governments. Second part compares Act on property tax Law No. 317/1992 Coll. and Act on local taxes No. 582/2004 Coll. Main part of chapter is focused on analysis of economy situation of chosen cities and competences, which cities used in period 2006 -- 2011. Third part review this conclusions and analysis cities' behavior.
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The control of the finances of municipalities
Čepičková, Marie ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
This thesis deals with control of the finances of municipalities in the Czech republic. In the first part there is based on literature and law review and described the topic. The second and third part of thesis contain the analysis of specific parts of financial control and review of management of municipalities with emphasis on analysis of final findings given by the Ministry of finance of the Czech republic. In the last part of thesis there are closely compared and evaluated information about control of the finances of selected municipalities in Tábor's district. It turned out that control of the finances of municipalities is stable part of municipality's life and it is at a good level overall. The review of management of municipalities is at a higher level than the financial control. The control of municipalities is effective and it does not matter, if it is checked by controller of the Regional autority or by external auditor.
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Analysis of revenues and expenditures of the State Fund of Transport Infrastructure
Laudát, Vojtěch ; Ochrana, František (advisor) ; Špinerová, Zuzana (referee)
This thesis aids to provide a comprehensive overview of revenues and expenditures of the State Fund of Transport Infrastructure (SFDI) in the Czech republic between the years 2006 and 2010, and examine the systém for monitoring expenditures in this fund. First, theoretically explains the term "fund" and acquaints us with extra-budgetary funds in the Czech republic, folowed by description of the structure of SFDI and then with the theory of controlling public expenditures. Also the real types and kinds of kontrol of expenditures are discussed. Revenues and expenditures are analyzed in the detail for each year between 2006 and 2010 in the second half of this thesis.
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The impacts of legislative changes on revenues of small munucipalities
Brožová, Jitka ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
The Bachelor thesis deals with the analysis of legislative changes that affect the revenues of municipalities from shared taxes, revenues from taxes on real estate and revenue from local taxes. The theoretical part describes the basic apparatus and is characterized by changes which have occurred in the law on budget of destination taxes with effect from the 1. 1. 2008, in the law on real estate tax with effect from the 1. 1. 2008, 1. 1. 2009 and 1. 1. 2010 and in the law on local charges with effect from the 1.1.2010. Practical part analyzes the effects of the legislative changes mentioned above, on tax revenues of the three selected municipalities. The last part compares tax revenue among the municipalities, and summarizes the views of the representatives of the municipalities. From the analysis it is evident that there has been an increase in tax revenues in all of the municipalities from the year 2008 and the gradual increase of revenues from taxes on real estate.
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Analysis of the profitability of companies and their success in the procurement market in the chosen field
Čechová, Lenka ; Pavel, Jan (advisor) ; Špinerová, Zuzana (referee)
This thesis deals with an analysis of the profitability of ICT companies which are successful in the procurement market. The analysis examines if these companies are more profitable than the ICT firms that do not register any success in public tenders in the period of 2006-2010. Profitability is assessed by means of four profitability indicator ratios which are Return on Sales, Return on Costs, Return on Assets and Return on Equity. The content is divided into two main parts. Theoretical part is dedicated to characteristics of public procurement, introduction of the ICT sector and particularities of public procurement in the field of ICT. The second part is practically oriented. It consists of a data set specification for both categories of companies and an analysis based on statistical methods of correlation and regression. The result of this research is a comparison of firms' profitability and estimation of a regression model showing the impact of various factors on profitability indicator ratios.
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Municipal Tax Revenues in Times of the Economic Crisis
Maryško, Michal ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
Nowadays, the phenomenon of the Economic Crisis is still very topical economic issue. Not only private but also public sphere suffer from Economic Crisis. Thesis, called "Municipal Tax Revenues in Times of the Economic Crisis", deals with development of tax revenues between 2007 and 2010. In addition, this paper scrutinizes evolution of other revenues that flows into municipal budgets. For this analysis, three cities in Central Region of the Czech Republic, such as Mladá Boleslav, Mnichovo Hradiště and Kosmonosy, were selected. Above-mentioned work also focuses on possibilities of municipalities in terms of coping with reduced tax revenues. The crisis have not affected monitored municipalities so dramatically. Although tax revenues have considerably decreased, municipalities did cope with such a situation by means of drawing reserves from previous years. Thesis is divided into four chapters. First part deals predominantly with municipal revenues in general (tax, non-tax, capital receipts, subsidies) and budget-designated taxes. In the next chapter, revenues of chosen municipalities are analysed. In the third chapter, these revenues are compared by the test of selected municipalities. The last part formulates municipalities` options to prevent the reduction in tax revenues.
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Taxes and Ecology
Dumková, Tereza ; Tepperová, Jana (advisor) ; Špinerová, Zuzana (referee)
The subject of thesis "Taxes and Ecology" is environmentally-related taxes in the Czech Republic. The work includes a theoretical description of environmental taxes in the Czech Republic, environmental policy instruments, the inclusion of environmental taxes in these instruments, including the relevant international regulations. The theoretical part is followed by comparisons of actual and expected revenue from environmental taxes in the Czech Republic for the years 2008 to 2010, with discussions resulting from the causes of differences. The comparison shows a significant overestimation of the expected revenue from environmental taxes in 2008 and 2009.
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