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Srovnání daňové soustavy ČR a Německa
Hála, Lukáš ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
Práce se zabývá porovnáním daňové soustavy České republiky a Německa. Součástí práce jsou obecné informace o porovnávaných zemích, charakteristika daňové soustavy České republiky, charakteristika daňové soustavy Německa a jejich vzájemné srovnání. Cílem práce je pomocí komparativní metody poukázat na rozdíly mezi těmito soustavami a zhodnotit jejich dopady na jednotlivé obyvatele i státní finance. Práce je členěna do čtyř kapitol. První kapitola se zabývá charakteristikou porovnávaných zemí. Druhá kapitola se věnuje analýze daňového systému České republiky. Kapitola třetí je věnována analýze daňového systému Německa. Závěrečná čtvrtá kapitola obsahuje srovnání daňových systémů.
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Ecological Taxes
Czerny, Zdeněk ; Vítek, Leoš (advisor) ; Hammer, Jiří (referee)
Bachelor thesis "Ecological Taxes" is concerned with questions of a relation between economy and the environment and their mutual interaction. This thesis is diveded into two basic parts. The first part is about the theory of ecological taxes and the second part is an analysis of ecological taxes in selected tax systems. Conclusion of the thesis is dedicated to questions of international cooperation to reducing GHG.
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Financing of municipalities in France
Pavlíčková, Kateřina ; Sedmihradská, Lucie (advisor) ; Hartlová, Alena (referee)
This thesis deals with funding methods of municipalities in France. The first part of this thesis is theoretical, it introduces fundamental terms and theories, regarding funding of municipalities, problems of budget setting and components, which can form revenue side of the budget. At the beginning of the second part I introduce the structure of municipalities in France. The main objective of this thesis is detailed characterization of revenues, that these municipalities collect, and their subsequent analysis. For this reason I answer these questions: What revenue sources are collected by municipalities, what are the most important revenue sources, how individual revenue sources evolve over time, whether there is in this country the tendency to strengthen the financial autonomy of municipal authorities or rather the state tends to finance municipal authorities through subsidies. At the end of this thesis, I have compared the system of municipal financing in France and in the Czech Republic and made some recommendations, how could the Czech system be reformed.
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Accounting of individual businessman
Holíková, Zuzana ; Cardová, Zdenka (advisor)
In my bachelor thesis I aimed at individual businessman who decided to run a business. My tendency was to summarize basic essentials that the businessman has to fulfil to do his or her business according to laws. The main part of my thesis is accounting. In my summary exapmle I wanted to show how accounting works in fact.
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Effectiveness of the concessionary fees of Czech Television
Hartmannová, Eva ; Hudík, Marek (advisor) ; Bolcha, Peter (referee)
The work is concerned with the efficiency of the system of financing Czech Televison. Namely, it examines the question whether it is more appropriate to finance public television with concessionary fees or with taxes, considering the fact that at present almost everybody has a tv set. Expenses associated with collecting fees and their recovery, with detection of nonpayers and with maintanance of databases are taken into account. The systems of financing in different European countries are compared. The possible impact on political independence of the mass media is examined and also disproved. The author tends to finance The Czech Television with taxes.
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Economic policies practised by Ronald Reagan in the USA
Bureš, Vladimír ; Antoš, Ondřej (advisor) ; Urban, Luděk (referee)
This work analyses the economic policies applied by President Ronald Reagan in the 1980s in the United States of America. At first it deals with the characteristics of the main economic approach used in the 1970s and the reasons for its failure. Further it describes personality, political beginnings and the preferred economic direction of Reagan. Following this is the main part of the work, which concerns the characteristics of the most important areas of Reagan's unique economic policy. Remarks on foreign policy are also present. In the end the work examines and analyses the impacts of Reagan's policies on chosen economic indicators, in comparison with those that occurred under other American Presidents. It also presents the opinions of notable economists regarding Reagan's economic policies.
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