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The sources of financing and evaluation the insulation of school facilities
Fidler, Josef ; Sedmihradská, Lucie (advisor) ; Mikušová, Pavla (referee)
The thesis is focused on the evaluation of the consequences of building insulation educational facilities. The aim is to determine whether the construction insulation manifest themselves in the cost management of school facilities as well as in the cost management of the town district, which is their legal founded. Source data of the thesis are energy audits, documents containing data on actual heat consumption, publicly available data on the financial statements of educational facilities and district budgets. The final results confirmed that the insulation brought a positive impact on both the cost management of the surveyed kindergartens and the cost management of the district. So, the investment into insulation was spent effectively. This is also evidenced by the results of the payback period and net present value.
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Taxation of income in the Netherlands
Fidler, Josef ; Vítek, Leoš (advisor) ; Hladíková, Veronika (referee)
The purpose of this work is to describe the current state of tax system in the Netherlands. This system is interesting because it combines elements of high progressive taxation of income of individuals with large tax savings for a holding company based in the Netherlands. The paper describes the design of income tax of individuals and legal persons in the Netherlands and compares them with the Czech legislation. Description of these two taxes is held according to design of tax in this order: subject of tax, object of tax, expenditures, tax base, deductions from the tax base, tax rate, tax credits, tax collection and administration. Further, there are also described other taxes of tax mix of the Netherlands. The Dutch tax system in comparison with the Czech is characteristic of higher clarity. This is due to the reduced number of exclusions and exemptions from the subject of taxes and greater harmonization of tax rates in individual Boxes. This creates a basis for effective administration and tax collection, thereby reducing opportunities not only for tax evasion, but tax avoidance.
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