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Financing of primary education in the Czech republic
Škrhová, Veronika ; Sedmihradská, Lucie (advisor) ; Kramata, Jakub (referee)
The topic of my bachelor thesis is the financing of primary education in the Czech republic. The thesis is split into three parts. The first part describes all types of schools and their legislation. The second part deals with the financing of education focusing on regional education and describes the planned reform of financing of regional schools. The third part is a case study of a selected primary school. The study consists of basic information about the school, analysis of income and expenditures and the school´s financial management in the years 2011-2016 with detailed focus on 2016. Based on these numbers, it further considers the relationship between the number of students and funds allocated to the school.
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Financing secondary education in the Czech Republic - Case study
Jarkovská, Jarmila ; Urbánek, Václav (advisor) ; Kramata, Jakub (referee)
This bachelor´s thesis focuses on the way of financing secondary education in the Czech Republic. The main aim is to describe current regional education financing, where secondary schools are included. Than follows description and analysis of sources of financing two selected secondary schools with their mutual comparison, evaluation of specifics and recommendations. These schools have been evaluated: SOŠ a SOU Vocelova Hradec Králové a SPŠ stavební Hradec Králové. The thesis consists of three parts. The first one deals with a general theory of education within the economic theories. In the second one there was defined the structure of the educational system with its legislative basis and redistribution of finances through the national and regional norms. The third part analyses financial resources of schools, check up on them via the calculation indicators and puts forward recommendations at the end.
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Financing higher education in Slovak republic and Australia
Morochovičová, Miriam ; Urbánek, Václav (advisor) ; Kramata, Jakub (referee)
Year by year there is a growing importance of tertiary education, as high quality university system and high percentage of population with tertiary education represent the basic prerequisite for the development of the country. This bachelor thesis compares two completely different systems of financing tertiary education in Australia and Slovak republic. Slovak education system is financed by public sector subsidies in comparison to Australian education system which is based on deferred payment of tuition fees. The special focus is on advantages and disadvantages of successful financing of tertiary education in Australia. The main goal is to provide suitable recommendations for implementation of advantageous features of higher education financing in Australia for Slovak republic. The key advantages are considered to be: reducing the burden on public budgets with higher focus on private sector, better education quality and reducing the deliberate prolongation of study stay. Implementation of some features from Australia in Slovakia could mean high administrative costs and it requires proper understanding of current economic situation in Slovakia. Helping tools for successful university reform consist of optimization of university tuition fees and decreased amount of field of studies, which require paying university tuition fees.
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Application of value added tax by public bodies - municipalities
Slámová, Ivana ; Zídková, Hana (advisor) ; Kramata, Jakub (referee)
This diploma thesis deals with questions on value added tax of municipalities. In the first chapter is defined the term public body. The second chapter describes the most important provisions of the VAT Code, focusing on specificities of municipalities. This chapter also describes the main characteristics of the proposed solutions which are analysed in the Copenhagen Economics study. The practical part is focused on concrete examples of application of the VAT Code and analyses impact of the selected change on the tax liability of municipality.
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Value added tax in health care
Melicharová, Eva ; Zídková, Hana (advisor) ; Kramata, Jakub (referee)
The aim of this diploma thesis is to practically analyse the application of a value added tax in healthcare services. The thesis focuses on a correct identification of the output tax in healthcare services. Since an accountant or a tax adviser can carry out this identification only in a cooperation with a doctor, the text is accompanied by summary tables for healthcare workers. The first chapter focuses on basic aspects of economy in a healthcare sector. The second chapter analyses related Czech and European legislations. The third chapter explains the correct identification of VAT in selected healthcare services. The last chapter analyses VAT in questionable healthcare services - medical reports based on german tax office interpretations.
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