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The analysis of budget revenue in Beroun
Granátová, Hana ; Vítek, Leoš (advisor) ; Nachtigalová, Marika (referee)
The Bachelor thesis analyzes the revenue budget from the year 1990 to 2010. The first part deals with the description and the basic characteristics of the town. It gives account of the most important laws the town has to follow. The following part provides an explanation of the term fiscal federalism and clarifies the phases of the budget creation as well as the methods of its compilation. The last part gives an overview of the most significant changes of the recent years and their impact on the budgeting policy. The final part of the thesis brings the summery of the results of the analysis together with the overall evaluation.
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Alternative settings of real estate transfer tax
Vladař, Tomáš ; Láchová, Lenka (advisor) ; Nachtigalová, Marika (referee)
This diploma thesis discusses how to set the real estate transfer tax. The goal is to put proposals to tax arrangements, or to consider its abolition. The main source of possibilities of changes is a comparison of Czech real estate transfer tax with the foreign models of taxation. The thesis describes the historical development of the tax in the Czech Republic and analyzes in details the current legislation. There is evaluated the effectiveness of the tax and its consistency with the principles of tax theory. From the comparative analysis of various options are inferred recommendations for changes in particular in the areas of determining the taxpayer, the procedures for checking the tax base, rates and breadth of the exemption. The thesis assessed the tax as an appropriate part of a modern tax system, and however, it shows necessity to make certain changes and to streamline the tax by increasing its tax rate and limiting exemptions width.
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Measuring quality of business environment.
Zharkin, Vladimir ; Vítek, Leoš (advisor) ; Nachtigalová, Marika (referee)
The work deals with issues relating to the business environment and evaluation of its quality. Various elements of the business environment are discussed on the base of different approaches to evaluate its quality. However, emphasis is placed on the methodology of the World Bank -- Doing Business Index. The work carries out an objective analysis of this index to evaluate its informative ability and identify main potential users of the data obtained in Doing Business. Objectivity of analysis consists in the examining of the index methodology, and also in examining the perspective of its critics. In a practical part of work, taking into account historical and geopolitical conditions, are made recommendations which could advance Czech republic upwards in the rating.
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Interactions between personal income taxes and social insurance
Šatrová, Anna ; Vítek, Leoš (advisor) ; Nachtigalová, Marika (referee)
The subject of the thesis "Interactions between personal income taxes and social insurance" is to determine the links between these taxes. The firs chapter explains the basic concepts, describes the tax system in the Czech republic and briefly the history of the personal income tax and social insurance. Another chapter is devoted to personal income tax and links to insurance, the third chapter focuses on the social insurance and links to personal income tax. The fourth chapter describes the changes in taxes and insurance from 1st January 2011. Brief summary of links is carried out in the fifth chapter, the next and final chapter compares the tax and social insurance in other countries.
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Measurement of the competitiveness and innovation of economies
Šperl, Adam ; Vítek, Leoš (advisor) ; Nachtigalová, Marika (referee)
This bachelor thesis deals with measurement of the competitiveness and innovation at the level of economies. In this thesis was chosen five important studies that deal with measurement of both values. Thesis is divided into three parts: first describes conception of competitiveness and innovation, second deals with methodology and indicators used to measurement and finaly third part includes analysis of possibility of Czech Republic to advance in competitiveness and innovation ladders. This analysis includes strenghts and weaknesses of Czech Republic and what should we improve to dramatically advance in competitiveness and innovation ladders.
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Denmark's tax system
Dyškant, Jan ; Vítek, Leoš (advisor) ; Nachtigalová, Marika (referee)
This bachelor thesis deals with taxation in Denmark. It highlights the most important facts about taxation in Denmark including recent studies and crucial obstacles which this system has been through in order to reach such a high quality. This bachelor thesis distinguishes between direct and indirect tax and uses this division as a pattern through this work. However, the sturucture of information about total income tax is organised according to Organisation for Economic Co-operation and Development (OECD). This thesis defines different types of taxes. It describes these elements: tax obligation, tariffs, tax deduction and credits. It further depicts individual parts of development from the historical point of view, especially the period of time between the years 1987-2007. There are some numerical facts, tables and graphs for better understanding.
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Business property in the Czech and Slovak legislations
Šimůnková, Jana ; Klazar, Stanislav (advisor) ; Nachtigalová, Marika (referee)
This diploma thesis deals with the business property and its meaning in the Czech and Slovak legislations. First of all, a historical background of the business property definition is presented. This term is then described within scope of particular laws where it is defined in slightly different ways. There are mentioned also differences between the Czech and Slovak legislations. Selected judicial cases are used to demonstrate practical applications of the business property term. There is mentioned also the problem of intangible assets protection with no judicial precedent so far. Conceptual differences of the business property meaning are highlighted in a model example. Results, interpretation and comparison of questionnaire investigations both from the Czech Republic and Slovakia are an important part of this work.
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The state support for environmental protection
Betáková, Veronika ; Slintáková, Barbora (advisor) ; Nachtigalová, Marika (referee)
The diploma thesis focuses on the state support for environmental protection in the Czech Republic and mainly the allocations from the state budget and from the State environmental fund. In the first part is defined the role of the state by supporting environment with looking on the actual stadium of environment and its reasons. Subsequently are analyzed the forms of state support and is discussed the question of the sense of the State environmental fund existence. The last part is devoted to the looking on the concrete public expenses in the environment and their efficiency.
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