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Personal income tax: basic relief for taxpayer
Linhartová, Tereza ; Slintáková, Barbora (advisor) ; Mikušová, Pavla (referee)
The aim of the bachelor thesis is to determine non-taxable income through basic tax relief in the member states of the European Union. Non-taxable income is income from which the personal income tax is equal to zero, by applying tax credits, tax allowances, or tax benefits to children. The first part of the thesis determine the issue of tax relief and describes three kinds of tax relief, which the work focuses on. The following part describes the Czech Republic and the evolution of basic tax relief for the taxpayer over the years. In the end, I have calculated non-taxable income in all EU Member States. Based on these calculations, it was assessed which states provide the largest non-taxable income to the taxpayer.
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Dopad omezení paušálních výdajů u daně z příjmů fyzických osob
Vlková, Věra ; Slintáková, Barbora (advisor) ; Mikušová, Pavla (referee)
Cílem bakalářské práce je analyzovat dopad zavedení omezení paušálních výdajů z let 2013 a 2015 na vývoj výše dotčených dílčích základů daně příjmy ze samostatné činnosti a příjmy z nájmu. Rozdíly mezi skutečnou výší daňového výnosu a jeho hodnotou bez omezení, kterou jsem odhadla regresní analýzou z vývoje před zavedením omezení, jsou objasněny dopadem na změnu počtu poplatníků, kteří uplatňují paušální výdaje či daňové zvýhodnění na vyživované osoby. Rovněž jsou vymezeny paušální výdaje, jejich historické legislativní změny, možné budoucí změny a možnosti, jak poplatníci mohli obejít účel zavedení omezení. Mimo jiné je změřen zlomový příjem, který určuje pro poplatníky výhodnější způsob uplatňování výdajů při zavedených omezeních.
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Dotations paid to voluntary unions of municipalities from European Union funds
Kot, Jakub ; Sedmihradská, Lucie (advisor) ; Mikušová, Pavla (referee)
This bachelor thesis focuses on the resources gained by voluntary unions of municipalities from European Union funds. The aim of the thesis is to evaluate and analyse data about projects realized by voluntary unions of municipalities in the Programming period 2007-2013 through answering selected queries. The thesis is divided into three parts. The first one is theoretical and describes voluntary unions of municipalities and their economy, regional policy and European Union funds. The second practical part focuses on individual answering the selected queries, to analysis of inequality between regions and primarily to the structure of realized projects. The last part concludes and evaluates achieved research results.
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Impact of increase in VAT rates on households in the Czech Republic from 2007 to 2012
Hakl, František Marian ; Slintáková, Barbora (advisor) ; Mikušová, Pavla (referee)
Increase in the Value added tax rates in the Czech Republic from 2007 to 2012 evokes discussion about the tax impact on the tax burden of households. Nowadays, it is possible to quantify the real tax impact on households thanks to data from The Expenditures and Consumption of households included in Household Budget Survey. The aim of the bachelor thesis is to analyse the tax burden of households in the Czech Republic in the period of time from 2007 to 2012. The thesis is focused on the progress of the tax burden of households by status of head of household and the comparison between the households and tax burden of chosen consumption. The results confirm the increase in the tax burden of households in the Czech Republic from 2007 to 2012 and the dependency of the tax burden of these households on the method of quantification.
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The public funding of health care
Schmidová, Martina ; Slintáková, Barbora (advisor) ; Mikušová, Pavla (referee)
If the health sector is judged by the source of funding, there are three main historically distinguished models. They are market, Biscmarcs, and Beveridges funding systems. The health care of each country has its certain features, thanks to which it is possible to assaign it to one of the historical models. They are historical because they no longer exist in their original form, but each country has adjusted them to their needs. The Czech Republic is no exception. The main aim of this thesis is to identify the features of Beveridges model in the funding system of the public health care. The first part introduces all three models on which the health care is based these days. The second part focuses specifically on the public health care, the sources of its funding or subjects operating in the health sector. On the basis of the detected facts, the last chapter of this thesis is dedicated just to the identification of the Beveridges features in the Czech public health care.
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Changes in taxes and development of tax revenues during the economic crisis
Nurmatova, Madina ; Slintáková, Barbora (advisor) ; Mikušová, Pavla (referee)
The work deals with changes in tax area and development of tax state budget revenues during the economic crisis, in the period from 2008 to the present. Theoretical part describes the economic crisis in terms of its origin, development and consequences on the macroeconomic indicators within EU and Czech Republic. The basic concepts of economic theories in order to resolve the economic crisis are stated. Practical part analyzes the specific measures in the tax system and its impact on the economic development. It shows that these measures has failed to fulfill the expected stabilization of the state budget, that the intended reduction of direct taxes and increase indirect taxes has been fulfilled, and also it verifies that effects of discretionary government measures are most evident in 2010-2011, subsequently followed by a decline.
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Assessment of the effectiveness of social services
Tůmová, Daniela ; Slintáková, Barbora (advisor) ; Mikušová, Pavla (referee)
The aim of this diploma thesis is to describe the methods for assessing the effectiveness of social services. I use the example of the organization Cesta domů o. s. applying the multicriteria method created by South Moravian Region for assessing the effectiveness of registered social services provided in its region. At the beginning I explain what social service is, its history and the types of social services, then the financial sources that can be used. Subsequently the methods that are suitable for assessing the effectiveness of social services. For my analysis I use the example of the organization Cesta domů o. s. , describing the organization itself and the social services it provides, the organization provides respite care and professional social consulting, following that there is an analysis of the effectiveness of the two provided social services. In closing I present the results of my analysis.
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Funding of elementary music schools in Czech Republic
Satrapová, Anna ; Maaytová, Alena (advisor) ; Mikušová, Pavla (referee)
The aim of the thesis was to analyze the economic activities of selected elementary music schools, to evaluate the use of funds and to suggest other possibilities how to obtain the financial resources. In the theoretical part the system of elementary music schools funding is characterized. The practical part focuses on the financial analysis of two selected elementary music schools, namely the Vítězslav Novák's elementary music school and the elementary music school Na Popelce. This thesis deals with the analysis of revenues and expenses over the period of years 2009-2013. The bachelor's thesis recommends options to increase the amount of funds and to cut down the expenses of elementary music schools. The comparison method is used to compare economic activities of these two music elementary schools.
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Analysis of inpatient care financing in the Czech Republic
Phan, Ngoc Ha ; Mikušová, Pavla (advisor) ; Slintáková, Barbora (referee)
Bachelor thesis "Analysis of financing of inpatient care in the Czech Republic" focuses on the inpatient treatment and its funding. It provides an overview of facilities for inpatient care, tries to acquaint the reader with the functioning of the hospital financing mechanism and introduce different principles of inpatient health care financing in hospitals in selected region Vysočina. The statistical indicators, costs and revenues of hospitals in Vysočina are analysed and compared with other regions in the country. Data for analysis are gathered mainly from annual reports of hospitals, their financial statements and from websites ČSÚ and ÚZIS.
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