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Fiscal policy of Slovakia and its effects on business sector
Farkas, Orsolya ; Soukup, Jindřich (advisor) ; Dobrylovský, Jiří (referee)
The aim of this Bachelor thesis is to discuss the fiscal policy in the Slovak Republic between 2007 and 2013. The main goals were to analyze the impact of the public sector's activities on the economic growth. The following work is divided into four parts. The first part is mainly theoretical and offers the description of basic terms. In the second part a detailed analysis of government and state budget can be found, how the individual items developed in reality and to what extent did it accomplish the planned budget. The third part is devoted to macroeconomic indicators, which influenced the development of fiscal policy. The last part of the thesis explains the impact of the most important state measures on both the economic situation and business sector of Slovakia with respect to aggregate demand and aggregate supply (AD-AS) model.
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Analysis of the evolution of retirement system in the Czech Republic since 1993
Hromková, Šárka ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The purpose of this thesis is an analysis of the evolution of the retirement and pension system in the Czech Republic since 1993 up to the present time, with focus on law reform provisions and associated financing methods, applied legislative and institutional framework and encumbrance of public budgets. Many European countries have already performed reformation of their pension systems, the reason mostly being demographic changes and unsustainability of pension financing solely from public budgets. This topic is becoming relevant also in the Czech Republic in view of the II. pillar pension savings introduced in the beginning of the previous year. Nevertheless, this will apparently not be the last step in the context of pension reforms given the unexpectedly low number of participants in the pillar. Overburdening of the public budgets and insufficient provisioning of elder population thus still remain some of the capital problems of the Czech Republic. In the theoretical part we first characterize the theory of public budgets and sketch the significance of the cash flow itself. Next we will define the meaning of retirement and pension systems, their classification according to the type of financing and operation and their respective advantages and disadvantages. We will also determine the main factors influencing the form of these systems. In the practical part we carry out the analysis of the retirement and pension system in the Czech Republic, structured into several time intervals delimited by the effected reform provisions since 1993 until the present. We investigate each of these stages separately, focusing mainly on financing methods and the impact on the public budgets; and further from the point of view of the legislative and institutional frameworks. Finally we will assess the effectiveness of the reform provisions and their impact on the provisioning of elders and the public budgets.
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Činnost obecních dobrovolných hasičských spolků z pohledu veřejných financí
Dušková, Lucie
This thesis analyses the activity of the volunteer firefighter units from the public finance perspective. It summarizes the legal background, finance, and activity of volunteer firefighters in Czech municipalities. The main contribution of the thesis is that it conducts a cost-benefit analysis of the activity of volunteer firefighter units from the societal point of view. The existing literature deals only with the costs. My estimates suggest that the social benefits associated with the volunteer firefighter units substantially exceed the social costs born by public budgets.
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Tax Revenue Predictions of Regions
Plocková, Monika ; Sedmihradská, Lucie (advisor) ; Bayer, Ondřej (referee)
Diploma thesis is focused on regions' tax revenue predictions. Emphasis is placed on determining whether these predictions could be deliberately distorted by their creators. The thesis evaluates prediction of all regions with the exception region Prague City which is subject to different rules of tax revenue assignment. Besides quantifying deviations in real tax revenue collection and prediction of individual regions, evaluation and exploration of susceptibility to systematic distortion thesis also deals with the comparison regions 'errors in predictions and errors made by Ministry of Finance of the Czech Republic. Theses of deliberate misrepresentation tax revenues volume is not confirmed as result of statistical analysis performed. The idea that regions compile their predictions according to the Ministry of Finance forecasts, which are known before creating their own predictions, is also refused.
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Extra-budgetary funds in the public finance system
Valtr, Jan ; Izák, Vratislav (advisor) ; Blažek, Petr (referee)
The presented diploma thesis discusses the framework of public extra-budgetary funds as an element of the system of public finance. Extra-budgetary funds inclusion to the system of public budgets and to the system of relations among them, as well as extra-budgetary funds institutional arrangement, the overview of their activities, the extra-budgetary funds economic results and especially impacts and consequences of all above appointed are extremely relevant topic in the period when increased attention to the stability and sustainability of public budget system is paid.
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Public budgets of all EU members between the time period of 2008 to 2011 - basic problems and their solutions
Petrík, Vojtěch ; Karpová, Eva (advisor) ; Machytka, Daniel (referee)
This bachelor's thesis deals with the problematic of public budgets in the EU countries. It treats of the current situation in individual member countries by fulfilling budget rules, analyses possible causes of current debt crisis and sketches out future outlook. First part focuses on theory of fiscal and budget policy and defines basic terms. In the second part is a characteristic of the public financing situation in individual EU members during the following time period to find. In the last chapter there is a summary of current budget problems in specific EU countries, like installation of economic measures or implementation new steps in order to coordinate fiscal policy.
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Economic consequences of accidents caused by motorcyclists in Czech Republic in 2008
Štika, Ondřej ; Chalupníček, Pavel (advisor) ; Běláčková, Vendula (referee)
This work deals with economic impact of accidents caused by motorcyclists on public budgets in Czech Republic in 2008. The theoretical part discuss the determinants that may influence risky driving behavior of motorcyclist. Special attention is devoted to the endogenous variable -- the law on compulsory use of helmet. The practical section gives a presentation of some statistical data of motorcycle accidents on Czech roads during 2000 -- 2009. In analytical terms, focusing on 2008, are first examined the cost items of public budgets, which are divided into direct (health care, examination by the police, courts and sickness benefits) and indirect (loss of income from taxes, regulatory fees and loss of product). The second part consists of items of benefits, which are also divided into direct (fines, taxes on equipment and fuel) and indirect (saving the payment of pensions and health care costs). The main contribution of the thesis is the calculation of total costs and benefits of the accidents caused by motorcyclists in 2008, with the conclusion of an obvious negative effect on public budgets. The loss comes at a nominal value of almost CZK 1.2 billion.
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Public financial support of historic landmarks in the Czech republic and France
Jíša, Zoran ; Patočka, Jiří (advisor) ; Novák, Zdeněk (referee)
My bachelor work is concerned with the comparison of the interest of the Czech republic and France on the maintenance of historic landmarks, on the attitudes of the countries to the financial support of the historic landmarks and on the real consequences of these proceedings ensuring efficient implementation of their interest. The work aims to make out conclusion of the component findings and based on the conclusion, make suggestions which would be helpful for the Czech republic, by improvement of the proceedings ensuring the implementation of the interest more efficient. Indispensable attention is paid to tax advantage of the owners of the historic landmarks and on its motivational pattern stimulating the will of their ownership and of their economical use. In order to transparency, macroeconomical, basic geographical and demographical specifics are taken into consideration.
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