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Individual enterpreneur in the Czech Republic
Starý, Zdeněk ; Cardová, Zdenka (advisor) ; Strouhal, Jiří (referee)
This work is aimed at the people who would like to start with individual business. It provides them all necessary information concerning business tasks in individual legal forms of business. Futher it describes all obligations of the individual enterpreneur. There are examples used for explanation. This work can be contribution for the businessmen who have already started with the business.
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Aspects of accounting in the bus company
Hložek, Vojtěch ; Černý, Václav (advisor)
Bachelor's thesis deals with the private bus sector, its activities and specification. Includes a summary of all relevant legislation and fiscal adjustment, under which the companies must follow. Are given a general accounting procedures and laws, as well as specific standards and regulations apply only to transportation companies such as subsidies. The work shows an example of passenger transport companies operating on the Czech market.
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Economic policies of Ronald W. Reagan in the 1980's
Kalousková, Radana ; Antoš, Ondřej (advisor) ; Urban, Luděk (referee)
This bachelor thesis deals with R. W. Reagan's economic policies in the 1980's in the United States of America. The first part characterize the economic situation in the 1970's and the deflection from the Keynesian doctrine. That is followed by the description of Reagan's personality, political campaign and theories Reaganomics was based on. The next part is focused in more detail on reforms and measures which were established. The last part deals with the impact Reaganomics had on the American economic development and with the evaluation of Reaganomics by economists.
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Business Management and Taxes
Rossmann, Bohumil ; Dvořák, Jiří (advisor) ; Chrápková, Taťána (referee)
Target of this thesis was to check how taxes influence a management of a company, especially with respect to the value added tax. In theoretical part is described term tax, description od tax system of the Czech Republic and especially description of the value added tax. In practical part is carried out aplication on the real company EGE Ltd., again especially with respect to the value added tax. In conclusion is written summary of the thesis including my own proposals for improvement.
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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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Business Management and Taxes
Šroubková, Jitka ; Dvořák, Jiří (advisor) ; Chrápková, Taťána (referee)
Goal of the thesis is a pilot project , which provides the methodology for following analysis of tax systems, tax expense on businesses and expression influence the tax system on employment in selected countries of central Europe. I work out this pilot project for the Czech Republic with a focus on the years 2004 - 2008.
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accounting of individual
Kuchtová, Simona ; Rauš, Jiří (advisor)
This thesis describes the accounting of individuals, more specifically their accounting and taxes responsbilities. The thesis focuses on baseline aspects of accounting processes during the creation of complex output of entrepreneurial activities.
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Public finances reform in the light of pre-election proposal by the Civil Democratic Party
Kurka, Vladimír ; Ševčík, Miroslav (advisor) ; Schwarz, Jiří (referee)
In this work I would like to evaluate government's reform about public finances, everything what was agreed upon and voted for by the end of 2007. At the same time I would like to compare that to the original pre-election proposal by the Civic Democratic Party and government's declaration by Mirek Topolanek coalition's party. In my work I will concentrate mainly on revenue of state budget, where the most impact manifest of the fiscal reforms is seen. The main differences are consolidation of tax brackets for individuals and also changes in rates of VAT, lowering corporate taxes and introduction of ecology taxes. Even though this reform appear like the straight taxes from the pre-election program from ODS, this form is only similar in tax brackets, but not by other structural tax provisions. On the side of current expenses was government less bold. On this issue, they enforced only small differences in the transfer expenditure, where they discontinue few pre-election populist statues, even though almost no changes were done in this section so far. This proposal in pre-election for negative tax was much more bold and interesting, because here together with the tax system the state could safe money and also be a motivation for people to work. Purpose of work is outlining other necessary steps in the reform process for public finances and also in area of financing of public medical system, retirement system and changes in budgetary allocation of taxes.
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