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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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REFORM OF THE TAX AND SOCIAL SYSTEM IN THE CZECH REPUBLIC IN 2007 AND ITS IMPACTS
Chmelová, Pavla ; Zeman, Karel (advisor) ; Vebrová, Ludmila (referee)
The bachelor thesis will deal with the partial reforms of public finance in the Czech republic pursued in 2007. I chose this topic because of its currentness and because during the economic crisis reforms are more important. Theoretical part will generally describe the public finance issue, its revenues and expenditures and the budget deficit emerging as a result of their divergence. There will be stated the different views of the economic theories on the budget deficit as well. The next part will deal with the tax theories. The last theoretical base will be the public choice theory, which explains the behaviour of the politicans and the voters. The analytical part will be brought up with the state of the public finance in the Czech republic before the implementation of the reforms, there will be analyzed revenues and expenditures of the public budget and the dimension of its deficit. Then there will be examined constituent partial reforms in the tax and social realm and the state of the public finance after the reform. The aim of the thesis is the analysis of the reasons that called for the reform of the public finance in the Czech republic working on the analysis of the state of the public finance before the reforms and sum up whether the expected outcome was accomplished. There will be analyzed the impacts on the taxpayers, the simplification of the tax system and the employment.
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Redistribution aspects of taxes and social insurance in the Czech Republic
Těhlová, Jana ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
This thesis is focused on redistribution of wealth in the Czech Republic. It explains the role of public finance and state budget as the main instruments of redistribution. The thesis indicates the factors that affect the degree of redistribution in the Czech society. Key factors for redistribution are the tax system and social and health insurance. The purpose of this work is to confirm or disprove the hypothesis that in the Czech Republic there is no equal redistribution of household income. Verification of this hypothesis is made on the basis of data from household budget statistics that are published on the Czech Statistical Office web site.
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Analysis of welfare payments
Říman, Václav ; Urbánek, Václav (advisor) ; Urbánek, Václav (referee)
The paper concerns with mandatory expenditure under conditions of the Czech republic and especially with welfare payments. First, it deals with history of public expenditure and then it focuses on mandatory expenditure in our country and its base and function in czech state budget. In the next part of the paper, structure, importance and development of components of mandatory expenditure is described and it also interests in their probable future development. In the beggining it deals with mandatory expenditure, which are demanded by law and its largest part, which are social transfers with pension allowance. Then paper continues with other mandatory expenditure, their structure and development in recent years. Next section concerns with "quasi" mandatory expenditure, which includes especially salaries of state employees. Last big chapter analyse in detail welfare payments, its compostition and purpose.
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The Comparison of the Development of State Budget in the Czech Republic and Slovakia in 2002 - 2007
Klestil, Karel ; Maaytová, Alena (advisor) ; Maaytová, Alena (referee)
This bachelor thesis is aimed at the comparison of the development of state budget in the Czech Republic and Slovakia in 2002 - 2007. The main target of the thesis is focused on finding of the fundamental differences in the content and the structure of revenues and expenditures of state budget and on comparing the development of debt. This thesis is concerned with a comparison of approved reforms in both countries as well. Data from Eurostat and Ministry of Finance of both the Czech Republic and Slovakia were used primarily. The results of research proved not only lots of differences in some groups of revenues and expenditures but also e. g. a different trend in the development of indebtedness in both countries.
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Tobacco and the State Budget Revenues
Brabec, Petr ; Písař, Pavel (advisor) ; Paneš, Patrik (referee)
Práce se zabývá vlivem regulace výroby, distribuce a užívání tabákových výrobků na příjmy státního rozpočtu. V úvodní části jsou stručně shrnuty běžně uváděné důvody, možné způsoby takové regulace a jejich obecný dopad na společnost. Hlavní část potom na základě uvedeného teoretického základu zkoumá efekt regulace tabákových výrobků na příjmy státního rozpočtu, přičemž se snaží uvést konkrétní dopady pro Českou republiku. Nezaměřuje se přitom pouze na přímý vliv ?životního cyklu? tabákových výrobků na rozpočet (především příjmy ze spotřebních daní), ale i vliv nepřímý (alternativní užití peněz vydaných za tabákové výrobky apod.). Cílem práce není podat detailní přehled tabákové politiky, ale zamyslet se nad tím, zda jedním z hlavních důvodů regulace těchto výrobků není příjmová stránka státního rozpočtu (a dalších veřejných rozpočtů), tedy zda neplatí okřídlené rčení, že ?o peníze jde vždycky až v první řadě?.
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