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Poskytla RIA podklady k efektivnímu politickému rozhodnutí ohledně programu podpory filmového průmyslu?
Novotný, Martin ; Lipka, David (advisor) ; Babin, Jan (referee)
The Film Industry Support Programme offers filmmakers up 20 % eligible costs on their production related expenses provided that they film in the Czech Republic. The aim of the programme is to improve amount of foreign film productions in the Czech Republic. EEIP, a.s. created a Regulatory Impact Assessment (RIA) study in which the impacts of the Film Industry Support Programme on the state budget have been quantified. They concluded that the impact of the subsidy programme on the state budget will be positive. In my work I made evaluation after a year of existence Support Programme. According to my calculation no measurable positive impacts on the state budget occured so far.
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The possibilities of gaining financial assets for activities of chosen municipality
CHMELAŘOVÁ, Renata
The final thesis is focused on the South Moravian municipality Rozkoš. It consists of the theoretical and practical parts. The theoretical part mostly defines elementary terms related to municipalities and funding. The practical part describes the municipality Rozkoš and its specific characteristics. The possibilities of further development of the municipality are defined through the analysis of strengths and weaknesses. Furthermore possibilities of funding of future activities are explored. In the conclusion of this thesis the financing methods of Rozkoš municipality{\crq}s development are shown.
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Real estate transfer tax on contributions to the companies
PAULUSOVÁ, Miluše
The aim of this bachelor thesis is to analyze law and taxation problematics re. property transfers/deposits in business corporations. Chapter one concentrates on description of various types of business corporations and compares their obligations and methods of obtaining and forming their primary capital. Chapters two and three describe changes in amounts of primary capital and various ways of depositing/investing by company partners. Next chapter concentrates on solving the problematics of property transfer tax issues. Chapter five describes various deposit/investment options and looks at solutions of their taxation. The conclusion analyzes the impact of property tax-repeal the exemption on the state budget.
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An economic analysis of selected pre-election promises of 2006 and their impact on public spending
Zámorský, Tomáš ; Písař, Pavel (advisor) ; Ryvolová, Ivana (referee)
My thesis consernes with election promises analysis, which are part of every pre-election campaign. The aim is to verify the fact, that many of these promises is not, because of financial reasons, possible to realize. I focus on two known political parties: ODS and ČSSD. I make a comparision between real and hypothetic postures of state budgets, which will come, if the surveyed promises will come valid. Through this analysis I try to verify the political business cycle theory, that speaks about inadequate government expenditures in the election time and their impact on next years. The main idea of my thesis should be, that politics becomes nowadays a business, when politicians "buys" votes, to get to their prospective professions. No less important idea is, that nationals should not trust visible and grand gestures. They should follow their own intellect and see even that, what is not so visible.
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Interpetation of Information - Specific case study
Pithart, Josef ; Toman, Prokop (advisor) ; Sigmund, Tomáš (referee)
This thesis focuses on the interpretation of information on the state budget deficit of the Czech Republic and the national debt from 2000 to 2008. Explores ways of interpreting by official institutions, namely the Czech Statistical Office and The Ministry of Finance of the Czech Republic, then the interpretation of the representatives of political parties and last, journalists and analysts. This thesis aims to compare different interpretations of, the above mentioned entities, and refer to completely different interpretations of the same possibilities of quantitative data. Way of achieving the goals of this work is to analyze of published information on the state budget deficit of the Czech Statistical Office, and then to compar with the data used in their analysis of selected representatives of political parties, journalists and analysts. Contribution to the work of interpretations about the development of the state budget deficit is to highlight the fact that, despite the same initial quantitative data, the interpretation of different entities differs vastly. Another contribution of this work is to identify the causes of these differing interpretations, and enable them to defend the dubious interpretations.
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The financing of non-profit organizations from public budgets (example of Sue Ryder's nursing home)
Hussová, Michaela ; Kubelková, Karina (advisor) ; Doležalová, Antonie (referee)
The aim of this bachelor's thesis is to analyse the work of different kinds of non-profit organizations and to examine their share of national economy expenditures. The theoretical part is focused on the inquiry into the substance of work of non-profit organizations, their structure and fading from the state budget. The practical part brings the analysis of the structure of receipts and expenditures of Hortenzie nursing home, a state organization, and Sue Ryder's nursing home, a non-profit organization. The analysis establishes their effectiveness and the association with the state budget. This part also studies the impact of the transfer of senior citizens to the public sector care as a result of the abolition of Sue Ryder's nursing home. The thesis targets at the assessment of the effectiveness of non-profit and state organizations providing social care services to senior citizens.
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How important the smokers are
Zděnková, Radka ; Písař, Pavel (advisor) ; Chalupníček, Pavel (referee)
In my bachelor's work I would like to deal with the question whether smokers represent a benefit or a loss for the society. I will describe the opinions of various economists on this problem, the way they estimate the costs connected with smoking including the external costs - the costs connected with health harming, costs used for health care, the loss of labour productivity etc. - how they deduce the costs level and what recommendations - in this area -are given to the government - e.g. the level of taxation. Further on, I would write about the way these economists estimate the smoking revenues, what these revenues represent - revenues of excise tax, profit taxes of tobacco companies, the savings in the retirement system and the health care system due to the premature mortality of smokers etc. - and what their estimated level is. I will mention the controversial issues and the ways they are solved. In the practical part of my bachelor's work I would like to calculate the level of the costs connected with smoking and it's revenues particularly in the Czech Republic. By comparing these two numbers I would answer the given question i.e. whether smokers represent a benefit or a loss for the society.
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Principles of taxation in Czechoslovakia during 1918 - 1938 and in the Czech Republic from 1993 to 2008
Steiner, Petr ; Vostrovská, Zdenka (advisor) ; Jílek, Josef (referee)
This work's task is to compare the basic principles of taxation in Czechoslovakia during 1918 - 1938 and in the Czech Republic from 1993 to 2008. It shows what the Czechoslovakian tax system in the previously mentioned period was based on and which principles it has been based on in the Czech Republic since 1993. It emphasizes the comparison of the forms of taxation, the structure of taxes and the contribution of individual taxes in the national budget's income. Important is also the outline of how the collected taxes are used in the state budget -- how the resources are and used to be redistributed and for which purpose, what targets were and are being reached and how the targets differ depending on time and the government's interests. The work is also going to show the tax burden rate and its impact on the tax revenue and economic productivity comparing both of the observed periods. It will then describe the possible influence of the tax burden on the economic activity, possibly on other behavior of the population according to the economic theories.
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ANALYSIS OF REVENUE FROM THE excise duty on alcoholic beverages and costs associated with the negative effects of its consumption in the Czech Republic
Smrčka, Ondřej ; Zeman, Karel (advisor) ; Vebrová, Ludmila (referee)
Bachelor's thesis will focus on the relationship between revenue to the state budget of the excise duty on alcoholic beverages and as a result of the consumption of alcoholic beverages arise. This is a topic, whereas the consumption of alcoholic beverages, particularly in certain age and social groups is increasing. In the theoretical part of the work I will deal with tax theories, to analyze the available literature in terms of revenue from excise duty on alcoholic beverages in the state budget and the negative effects caused by the consumption of alcoholic beverages. In the analysis of the work will be dealt with revenue from excise duty on alcohol in the state budget and expenditure on the prevention and elimination of negative consequences resulting from the consumption of alcoholic beverages. At the end of the work evaluate the revenue and costs from the consumption of alcoholic beverages, including negative phenomena, which I try to propose their elimination.
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