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Způsoby financování neziskové organizace: případová studie TK Stabil
Čechová, Karolína
The aim of this thesis is to evaluate methods of financing on selected voluntary organization TK Stabil. Within the literature review ways of financing that non-profit organizations can use to obtain funds are mapped. The practical part is based on analysis of internal and external environment to propose recommen-dations for a new way of funding the association. Above all I focused on gaining the grant program, which is an important and crucial way of funding for many non-profit organizations.
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Public remedies of defense in tender procedure focusing on review in administrative procedure
Ošlejšková, Michala ; Vedral, Josef (referee)
Title: Public remedies of defense in tender procedure focusing on review in administrative procedure Abstract: I have chosen the topic related to the public procurement law for my rigorous thesis. With regard to the fact that the issue is really extensive, I decided to focus just only on the specific area which is the control mechanisms of public procurements. Thus, the name of the thesis is derived from this issue and it is as follows: "Public remedies of defense in tender procedure focusing on review in administrative procedure". The main purpose of the thesis was a systematic analysis of public remedies of defense of suppliers against illegal procedure of contracting authorities in respect of the relevant practice of the Office for the Protection of competition and administrative courts and then the review of their effectiveness. The research question, which is derived from the main goal of the thesis, represents the introduction into the writing and it is defined as follows: "Are the remedies of defense of suppliers against the illegal procedure of contracting authorities sufficient and effective?" The first part of the thesis is dedicated to the sources of public procurement law and to the interpretation of some principles of public procurement review. The next, crucial part of the thesis is already...
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Public budgets - source of developement potential at municipal level
ROZBOUDOVÁ, Jitka
This diploma thesis deals with the issue of municipal budgets, when the main aim is fund analysis in a chosen municipality on both the revenue side of the budget and the expenditure side. The theoretical part of the thesis generally characterizes public administration, public finance, municipality organization, and municipal budget including the definition of income and expenditure. The concept of fiscal federalism is defined as well, its development and basic models. The introduction of practical part specifies a chosen municipality, which is the statutory city of České Budějovice. During the observed period of 2010 to 2016 the development of approved budget and real economy is analysed. From the perspective of income, the impact of tax budgeting changes on the city´s tax income and volume of drawing on European subsidies due to the change of programme period. From the perspective of expenditures, the city´s procurement procedure including the setting of evaluation criteria is specified.
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Fiscal policy of the Russian federation after 2008
Isaeva, Anastasia ; Soukup, Jindřich (advisor) ; Kulbakov, Nikolay (referee)
The aim of this bachelors thesis is to evaluate the impact of the fiscal measures of the Russian government on the economy of the state as a whole and to assess the impact of the excessive tax burden on the business sphere. The content of the theoretical part is the definition of the basic concepts of the given issue, the principles of functioning and the objective of fiscal policy, the function of public budgets and information on revenues and expenditures of the state budget. Theoretical part also contains the structure and progression of the government budgets of the Russian Federation after 2008. The practical part includes an analysis of fiscal measures of the Russian government on the model of aggregate demand and aggregate supply. Another important point of the practical part is the analysis of subjective opinion of the management of enterprises on the tax burden in the Russian Federation.
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Budgetary principles and their reflection in valid legislation
Hejná, Alena ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Legal principles are fundamental elements for every branch and sub-branch of the law. The same it is in the case of budget principles which are leading principles of the budgetary law. Due to their importance it is necessary to establish these principles to the law effectively. This work, entitled Budgetary principles and their reflection in valid legislation discusses to what extent is this requirement fulfilled in the Czech Republic. This diploma thesis is divided into an introduction and six chapters, the conclusions and list of sources. The aim of the work is the analysis of budgetary principles in terms of their reflection in the laws of the Czech Republic and the European Union. General characteristics of legal principles, as defined legal theory is outlined in the first chapter which follows after brief introduction. The second chapter of this thesis is devoted to mainly budgetary principles. The budget law and budgetary principles are defined in the introduction to this chapter. The attention in this chapter is focused on the analysis of the individual budgetary principles and their reflection in the current legislation. Of the all budgetary principles most attention is paid to the principle of equilibrium of public budgets which is a key theme of this work. Due to the lingering economic...
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Basic Income, its features and implementation
Poštulková, Jitka ; Schneider, Ondřej (advisor) ; Vaško, Dan (referee)
This thesis introduces and analyzes the controversial topic of basic income, which have recently received increasing attention of academic, political as well as general community. Definition, origins and history of the theme, current BI discussion, possible alternative and practical implementations of BI are all summarized. The thesis also simulates potential effects of BI scheme adoption in the Czech Republic. Using detailed data on income distribution and estimates of labor elasticities, we estimated a tax rate on earned income that would be necessary to implement to make the BI scheme budget neutral. Our results suggest that such a rate would be much higher than the current compounded tax and social security contribution rates, rendering the BI concept impractical in the Czech Republic. JEL Classification H53, H61, I38 Keywords Basic Income, Social Security, Income Tax, Public Budget Author's e-mail jitka.postulkova@yahoo.com Supervisor's e-mail schneider@fsv.cuni.cz
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Public contract from the perspective of public authority and their financial and legal aspects
Jurošková, Martina ; Marková, Hana (advisor) ; Boháč, Radim (referee)
Law on public procurement is very interesting and dynamic part of the Czech law. It is subjected to adjustment in particular Act No. 137/2006 Coll., On Public Procurement, as amended, but is also modified by legislation of the European law. Important are decisions of the European Court of Justice. This thesis entitled "Procurement from the perspective of public authority and their financial and legal aspects" deals with public procurement in particular from the perspective of public authority. The introduction explains the basic concepts and outlines some current problems. The first chapter should provide fundamental insights. The second chapter deals primarily with the relationship of public contracts to public budgets. Attention is focused on local government units - the municipality. The third chapter brings a closer look at the public contracts as such. It offers a definition of each division and category of contracting authority, division of public contracts by type and pursuant to the above estimated value. The fourth chapter deals with the procedural part of public procurement law such asprovisions for the procurement, evaluation, selection of the best offer and other related aspects. The penultimate part of the thesis includes supervision of compliance with the Public Procurement Act. It...
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Public budgets as a tool of control of public policies
Matušková, Helena ; Ochrana, František (advisor) ; Pavel, Jan (referee)
Diploma thesis "Public budget as a tool of control of public policies" discusses the relationship of public and budgetary policy and the possibility of using public budgets as a tool to control public policy with using budgeting methods, respectively systems of allocation of public resources. The aim of the thesis is to identify how the use of the means of public budget, whether it is used as a tool to control public policy and how it is in this area the legislative framework. Another objective is to identify real (political) work in practice and whether it corresponds to the present legislative framework. The diploma thesis focuses primarily on the state budget as the most important budget from the budget system of Czech Republic. These phenomena I examined on the basis of document analysis, analysis of the theoretical journal of the Ministry of Defence Military Perspectives and on the basis of interviews with the staff of Economic Section of the Ministry of Defence. The main conclusion of the diploma thesis is that there is a formal attempt to use the state budget as a tool of control of government policies, which differs from its real use. In the specific case of the Ministry od Defence is arriving to the conclusion that the use of guidance introduction of the national budget to control...
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Analyses of public higher education funding in Czech Republic- implementation of changes
Vašková, Alexandra ; Veselý, Arnošt (advisor) ; Vlk, Aleš (referee)
Diploma thesis "Analyses of public higher education funding in Czech Republic- implementation of changes" deals with setting the rules and principles of higher education institutions funding in Czech Republic and analyzes the situation in funding after year 2006. The thesis outlines its view on the universities budget and its function by clarifying the function of public budgets and it clarifies the constitution of higher education as a mixed good with externalities. Funding of higher institutions is a tool in the hands of the state, which helps to influence the higher education politics.For better understanding the current situation, the thesis is using the description of evolution in higher education funding after year 1989. Another important aspect is the international context, therefore , the thesis peeks into the setting up the system of higher education funding in chosen states and implements detected knowledge into the wider context. Using case study research design the thesis makes clear the evolution in funding after year 2006 and formulates the implication for public policy.
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