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The analysis of the current transformation of Prague theaters as step to liberalization market of theater
Gerneš, David ; Prachař, Ondřej (advisor) ; Doležalová, Antonie (referee)
Bachelor thesis aims to defend the transformation of Prague's theaters established as a contributory organizations into another legal form and proposes appropriate measures to improve the current system of financing theaters. The paper analyzes the system of financing culture in the Czech Republic, as well as the system itself financing theaters in Prague. Following are analyzed performance in Prague theaters established as contributory organizations and other five operating theaters in Prague are analyzed subsequently. For completeness, the context is devoted to the promotion of theaters in Vienna, Berlin and London. Based on the findings, the paper suggests suitable measures to improve the financing of theaters in Prague.
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The property tax and local taxes in selected municipality
Jakabovičová, Kristína ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
The thesis aims to cover the topics of real estate tax and local fees in the municipality of Ústí in Přerov district, analyze their development during the defined period, and suggest actions to improve their collection. Czech tax system is described with special focus on tax revenues and real estate tax which is often marked as the factor increasing the autonomy of municipalities. The thesis explains the nature of local estate coefficients and their importance for municipalities since 2009. If the municipality refuses to set their value independently, these coefficients are based on the number of residents. Further in its course, the thesis deals with local fees applied by the municipality in its area based on a binding public notice, according to Act no. 565/1990 Sb. on local fees. These fees, as opposed to taxes, represent a counter value for services provided and they are not intended to be the source for public budget. In conclusion, all covered issues are demonstrated on a specific municipality chosen as an example, thus providing a comprehensive overview of the topic of real estate tax and local fees.
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Comparison of inheritance tax in the Czech Republic and the Great Britain
BEDNÁŘOVÁ, Eliška
Main goal of my bachelor?s degree paper was comparative study of contemporary adjustment of inheritance tax in Great Britain and Czech Republic and herewith connec-ted prepared plans of Treasury for adjustment of the inheritance tax in CR. Firstly in my paper I aimed for classification of inheritance tax to the fiscal system. From this chapter arose that inheritance tax is according to general rules categorized as property taxes. In the next part I quoted authors dealing with meaning of inheritance tax. While studying this topic I concluded that even though inheritance tax contributes with smaller profit to public budget, it represents very important field in tax systems. In this paper is present description of historical and contemporary form of inheri-tance tax in which I tried to compare their present modifications and development. From these acquired information arise certain general characteristics of the modificati-ons. Contemporary form of inheritance tax in the Czech Republic is aimed at liberation of inheritance tax for kinsmen, whilst the inheritance tax in Great Britain is aimed at taxing of citizens with vast possessions. In next chapter I concentrate on newly arising modifications of inheritance tax in Czech Republic. One of the suggestions includes for example determination of unified tariff. Next suggestion that is debated by the Treasury is of categorizing the inheritance tax to corporate taxes which will be followed by termination of the law 357/1992.Sb., whilst liberation of I. and II. Group and unified inheritance tax rate remains.
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Collecting the EU's Regional Funds
Lindenberg, Friedrich
One of the key funding mechanisms of the European Union is the Regional Policy, which helps to implement infrastructure projects across the 27 member states. Money is allocated along a set of objectives and disbursed at the regional level, by 60-odd managing bodies. But who is getting the money and what is it really spent on? The answer lies distributed across the local administrations and has only been collected into a common database once, in 2010. It took the TBIJ and Financial Times eight months to gather the information, leading to a series of disclosures about misallocated funds and shady projects. This is why we believe that there should be a constantly-updated database of these reports, maintained by an open community and available as a resource to journalists and policy makers at any time. The right time to start such a data commons, as the 2007-2013 budgetary cycle of the EU is coming to a close and it's time to get a picture of how well the goals set out for 347 billion Euros of funding during this period have been reflected in actual projects. We want to make a map of member states and regions where open data projects are already collecting this data and then form small teams to take on the uncharted terrtories, find PDF reports and to convert them to clean and useable data. So, join the ERDF Ghostbusters and help us to map the European money!
Slides: idr-494_1 -  PDF
Video: idr-494_2 -  MP4
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The Importance of Municipal Budgets for Public Budgets
Kratochvíl, Petr ; Toth, Petr (advisor) ; Jana, Zdeněk (referee)
This diploma thesis deals with the importance of municipal budgets for public budgets. The essential part of the public budgets is formed by municipal budgets therefore the condition and balance of state budget is largely influenced by balance of these budgets. From the general point of view, municipal budgets also influence the possibility of attaining the economic and political goals of state. The aim of this thesis is to show on the basis of financial indicators' analysis the changes in municipalities' budgets over time, to interpret the development of their financial situation and to create a projection of their future evolution. For these purposes, the municipalities will be divided according to their size category.
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The development and current state of public budgets
Pinlová, Veronika ; Vostrovská, Zdenka (advisor) ; Rybáček, Václav (referee)
In the introductory part of the thesis, I focus on familiarization with the development of public budgets in the Czech Republic in the early 90's of the 20th century to the present. The second part focuses on the characteristics of the system of public budgets, which describes the individual components of the budget system. After familiarization with the basic issues of the public finance system and public budgets, the thesis focuses on analyzing the government deficit and public debt, where the goal is to define the basic factors affecting the achievement of better relative weight of the public debt, in the context of the adoption of the stabilization of public budgets, which should stop the negative trend in public finances of the Czech Republic and the total government debt.
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Revenue Forecasting in Municipal Budgets
Talíř, Jan ; Sedmihradská, Lucie (advisor) ; Kostohryz, Jiří (referee)
The diploma thesis is focused on the analysis of prediction of tax revenues in conditions of cities Polička, Svitavy and Litomyšl. The main objective was to determine how surveyed municipalities predict their tax revenues, how accurate their estimates are and, in particular, whether it is possible to achieve more accurate results based on basic statistical methods. Minor objectives of this work were the description of how the individual municipalities forecast tax revenues, how the forecasts are integrated into the budget process and how this issue is dealt with in the United States. The results of the analysis showed that it is not possible to get more accurate predictions using basic quantitative models. It turned out that the quality of predictions of the statistical models was similar to the quality of the municipal estimates, even at forecasts of those tax revenues, where the deviation from the real revenue is quite high.
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Deficit Financing Public Budgets and Tax Incomes of State
ČERNÁ, Stanislava
The very important instrument of public policy is a public budgets system, which is one of the most significant parts of the budgetary scale. Public budget performs an allocation, redistribution and stabilization function and as an account balance it balances ordinary and capital incomes and outlays. Public budget consists of state budget and municipal authorities budget. Nowadays most of European public budgets are deficient. Fiscal deficit is a result of a short-term imbalance. In the Czech Republic the public budgets have been deficient since 1996, when the balance of public incomes and outlays was -11,5 milliard CZK. After the admission of the Czech Republic to the European Union the public deficit within convergence criteria has been still declining under the norm of 3 % GDP. In order to public budgets deficit reducing the public finances reform is in progress in the Czech Republic. Its integral part is a fiscal reform with objective to transfer a tax load from direct taxes to indirect taxes and actively stimulate tax revenues of public budgets.
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Position of local charges in the budget revenue of the municipalities
BADOŠKOVÁ, Věra
The aim of my dissertation was to compare and assess how the municipalities I have chosen use the opportunity to introduce local charges. The theoretical part contains basic information about different types of local charges, their purpose, legal regulations and the administration and collection of the charges. The practical part compares collection of local charges in individual municipalities, their contribution to the local budgets and also an assessment of the effectiveness of the chosen charges.
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Revenue forecasting in municipal budgets
Talíř, Jan ; Sedmihradská, Lucie (advisor) ; Slintáková, Barbora (referee)
The focus of the thesis is set on different ways of analyses of revenue forecasts, their compilation and integration into budget procedure of a certain municipality, in this case Polička. The thesis aims to analyze the ability of the municipality to forecast its revenues as close as possible and to find out whether the forecast can be even more accurate with the help of several statistical methods. A certain part of the thesis is devoted to a description of a method how the municipality forecasts its revenues and what is done before the budget is approved. The result of the thesis shows that the forecasts of the tax revenues are relatively accurate. Futhermore, used methods of revenue forecast are not appropriate for all the revenues in the same way. Therefore it is not advisable to forecast particular revenue by the same method.
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