National Repository of Grey Literature 183 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Character and development of Gender Impact Assessment on the background of the framework of the gender mainstreaming concept
Hondlíková, Kristýna ; Hejzlarová, Eva (advisor) ; Vítek, Leoš (referee)
The thesis is aimed at - previously not researched - Gender Impact Assessment in the Czech Republic. It analysis, evaluates and interprets the character and development of the assessment process applied by three ministries in 2007-2014. A total of 236 outputs from the assessment were studied through the qualitative content analysis and the created analytical tool. The results were both explored with statistical methods and evaluated and interpreted simultaneously. The conceptual and theoretical part of the thesis explains the gender mainstreaming concept, the Czech legislative framework of Regulatory Impact Assessment and the theories of gender equality, public policy evaluation and Europeanization. The research is supported by the data obtained from interviews with expert which both describe and evaluate the assessment process and suggest recommendations for its improvement. It has been proved that primarily the assessment deals with some obstacles mainly caused by its authors who may put less emphasis on impact on equality between men and women, downplay it, do not respect the rules, do not have wide range of formulations, copy the formulations, assess more different impacts at the same time or do not have sufficient knowledge of the gender issue. Secondarily some systemic obstacles - the...
Small-scale public procurements of „other“ legal persons
Klihavcová, Markéta ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
This bachelor thesis is focused on part of public sector, which is under the lowest public control. We are talking about small-scale public procurements of "other" legal persons. It is well known, that corruption in the Czech Republic is high. That is why this thesis is trying to calculate the part of public procurments, which is made of small-scale public procurements, where contracting authority do not have to follow high legislative requirements. First part of the thesis is theoretical and second practical, where the small-scale public procurements are calculated.
Comparison of company tax in selected countries
Alexandrová, Adéla ; Vítek, Leoš (advisor) ; Ochrana, František (referee)
The diploma thesis is focused on comparison of company tax in Czech Republic, Austria and Germany. It is deeply focused on corporate income tax of the legal entity and its construction parts. The aim of the work is to acquaint the reader with differences during setting the tax amount at mentioned countries and evaluate tax competition between countries as mentioned above. First part of this thesis is focused on basic concepts and introduction of statutory income tax treatment in the Czech Republic, Austria and Germany. Next section of this thesis is focused on comparing elements of the corporation tax with highlighting country differences and calculation of the income tax at a sample company.
Public finance and innovations
Dobrovolný, David ; Vítek, Leoš (advisor) ; Zídková, Hana (referee)
This diploma thesis was aimed at analyzing the influence of tax incentives for the research and development on the tax duty of the taxpayers. Within the first section a term research and development was defined followed by the specification of possible forms of the tax incentives for the research and development. The calculation of the tax duty of the illustrative company which effected research and development activity (within two scenarios) was presented within the practial section. The illustrative company was constantly profitable in the first scenario and as such, it incurred higher savings from the application of the research and development tax deduction in comparison to the second scenario (where company incurred a tax loss in one taxable period). Based on the results, taxpayers who apply the research and development tax deduction may consider a tax optimisation in case they could possibly incur a tax loss.
Analysis of state budget in 1993 - 2014
Soukup, Petr ; Ochrana, František (advisor) ; Vítek, Leoš (referee)
This thesis deals with the analysis of state budget in 1993 to 2014. Firstly the state budget and public expenditures are theoretically defined. Secondly the analysis of state budget expenditures of the Czech Republic at the level of budget chapters, current and capital expenditures is elaborated in the practical part. The comparison of state budget expenditures follows based on the classification COFOG with selected EU members. In the last part of the thesis the political-economic cycle is defined and the analysis in a form of testing hypotheses of basis of literature related to the political-economic cycle is performed. The testing was carried out in Eviews using the autoregressive process. The analysis follows the partial theory of political-economic cycles in the Czech Republic, positive results of the comparison and the growing trend of state budget expenditures of the Czech Republic.
Forecasting the impact of auctioning of emission allowances on the state budget of the Czech Republic
Hanák, Ondřej ; Vítek, Leoš (advisor) ; Zimmermannová, Jarmila (referee)
The increasing volume of greenhouse gases in the atmosphere has led to the creation of European Emissions Trading System (EU ETS). This system should also fulfil an incentive function to reduce emissions. The EU ETS also participates in revenues of the state budgets. This master thesis deals with impacts of EU ETS on revenues of state budgets for each member states of this system. The thesis is compiled with calculations of revenues of state budgets. This methodology is then applied to the assessment of the impact of auctioning of emission allowances on the Czech state budget and is demonstrated on three possible scenarios.
Compliance costs of taxation and their measurement
Síbrtová, Veronika ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
The subject of the bachelor thesis is compliance costs of taxation, which are incurred by taxpayers because of tax system existence. The main aim of the thesis is to quantify the compliance costs primarily from time perspective and subsequently in monetary units. The analysis was performed for the year 2016 for value added tax and for corporate income tax. Based on a questionnaire survey, compliance costs of individual respondents were identified. Only the so-called ordinary compliance costs were considered, without taking into account bookkeeping costs and external advisory costs. The ratio of compliance costs on the final average corporate income tax paid is 2.39 %. The share of VAT compliance costs on the final average tax paid is 1.38 %, in terms of profit before tax the share is 0.85 %. The average total compliance costs for the taxes under review amount to CZK 195 thousand per year.
Effective taxation of corporations
Lobashova, Arina ; Vítek, Leoš (advisor) ; Tepperová, Jana (referee)
This bachelor work deals with the issue of the effective taxation in the Czech Republic. The effective tax rate is an indicator measuring the tax burden. It takes into account not only the statutory tax rate but also different elements, which influence the tax base contained in legislation. The aim of this thesis is to compare effective tax rates in various industries in the Czech Republic for several consecutive years and define reasons and assumptions of their existence. The first two chapters are dedicated to the theoretical side of the issue by defining terms related to the effective tax and description of the methods. The third chapter explains the main differences between the statutory and effective tax rate. The fourth chapter, which is based on the calculated values of effective rates, is devoted to comparative analysis and explains the reasons of deviations. For the calculation of the tax rate was applied the microeconomic indicator real effective tax rate.
Character and development of Gender Impact Assessment on the background of the framework of the gender mainstreaming concept
Hondlíková, Kristýna ; Hejzlarová, Eva (advisor) ; Vítek, Leoš (referee)
The thesis is aimed at - previously not researched - Gender Impact Assessment in the Czech Republic. It analysis, evaluates and interprets the character and development of the assessment process applied by three ministries in 2007-2014. A total of 236 outputs from the assessment were studied through the qualitative content analysis and the created analytical tool. The results were both explored with statistical methods and evaluated and interpreted simultaneously. The conceptual and theoretical part of the thesis explains the gender mainstreaming concept, the Czech legislative framework of Regulatory Impact Assessment and the theories of gender equality, public policy evaluation and Europeanization. The research is supported by the data obtained from interviews with expert which both describe and evaluate the assessment process and suggest recommendations for its improvement. It has been proved that primarily the assessment deals with some obstacles mainly caused by its authors who may put less emphasis on impact on equality between men and women, downplay it, do not respect the rules, do not have wide range of formulations, copy the formulations, assess more different impacts at the same time or do not have sufficient knowledge of the gender issue. Secondarily some systemic obstacles - the...
Road taxes and charges collection systems in selected countries
Šoufková, Lucie ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The thesis deals with road taxes and charges collection systems in the Czech Republic and in selected European Union countries. At first the thesis generally describes economics of transport, the second chapter describes the current road taxes and charges collection systems, a substantial part of the chapter focuses on road taxes and charges in the Czech Republic. The third chapter contains descriptive statistics of taxes and fees. The last part of the thesis contains a statistical analysis of the factors influencing an amount of road charges in the Czech Republic and in selected European Union countries. The aim of this thesis is to assess the impact of different factors to the level and evolution of revenues from road taxes and charges.

National Repository of Grey Literature : 183 records found   1 - 10nextend  jump to record:
See also: similar author names
5 VÍTEK, Libor
1 Vítek, Ladislav
5 Vítek, Libor
12 Vítek, Lukáš
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