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Optimalization of Municipality Financing
Štursová, Klára ; Janáč, František (referee) ; Hanušová, Helena (advisor)
The goal of my dissertation, on the theme financing optimization, is to find out the needs of dwellers in town Žďár nad Sázavou. On the basis of my results I will suggest new financing solutions according to town budget expenditure. Partial target is to analyse income and expenditure budget of Žďár nad Sázavou and its fulfilment. My dissertation is divided into three parts theoretical, analytical and practical. The first part specifies crucial terms and principles related to studied points at issue. In the second part is analysed financial management for the past five years. In the last part are suggested solutions for separated activities in Žďár nad Sázavou according to questionnaire survey. Conclusion consists of synthesis and final summaries of detected information and deficits in financial management in Žďár nad Sázavou.
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Trigeneration and its use in practice
Čupera, Pavel ; Mastný, Petr (referee) ; Baxant, Petr (advisor)
e master's thesis clarifies the concept of trigeneration and the principle of absorbing cooling. Compare the advantages and disadvantages of this method of manufacture cool with compressor cooling. It presents an overview of the implementation of a developing cold absorption and performance. Acquainted with the types of absorption chillers of the two leading suppliers, their characteristics and existing applications of these refrigeration units in operation in the Czech Republic and abroad. It also assesses the possibility of using these units in conjunction with a cogeneration unit powered by internal combustion engine. It follows from the economic assessment of costs and income of the absorption chillers and compressor chillers and on concrete examples and an assessment of the effectiveness of the various options.
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Comparison of Personal Income tax in the Czech Republic and the Slovakia
Heinzová, Lenka ; Tomášková, Božena (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis "Comparison of Taxation of Individuals in the Czech Republic and Slovakia" focuses on the issue of taxation of income of individuals in the Czech Republic and Slovakia, according to the laws in force in 2017. In the theoretical part of the thesis are described the basic concepts, the tax system in this countries and the procedure for taxing the income of natural persons. The practical part of the thesis is a concrete example of taxation of these two states (fictitious) and proposals for optimization of taxes in the Czech Republic.
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Evaluation of the Financial Situation of a City and Proposals for its Improvement
Bánovská, Michaela ; Křižan, Martin (referee) ; Bartoš, Vojtěch (advisor)
Bachelor thesis „Evaluation of the financial situation of the city and proposals for its improvement“ deals with the management of the city Hluk in the year 2009 – 2013. The first part of the thesis contains the theoretical basis of the work, which define the basic concepts of management of the municipality. The following section involves a brief characteristics of the city Hluk, SWOT analysis of the city and budget analysis of each year during the observed period. In the third part of this thesis I try to propose measures that would reduce spending or increase the city budget.
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Optimalization of Family Taxation
Pokorný, Kryštof ; Pelikánová, Martina (referee) ; Kopřiva, Jan (advisor)
Bachelor thesis is mainly focused on introduction with legislation in force, which refers to the possibility of legal tax optimalization and related insurance contributions to social and health insurance of family, or more precisely individuals living in the same household. Additional content are proposals to solve a specific example of the issue and choosing the best option.
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Determining the Tax Burden on a Natural Person
Smažinka, Josef ; Hromádka, Vít (referee) ; Vítková, Eva (advisor)
Bachelors thesis is generaly focused on the characterization and classification of taxes. It also point to the importance of taxes as income to the state budget. The first part defines taxes and divides them into group according to different criteria. It describes the tax as income to the state, village and region budget from 1993 to the present. The second part has the task to determine the procedure for the distribution of personal income tax in terms of several options. It compares the redistribution of this tax in the native region against the neighboring regions and some other regions in the Czech Republic.
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Analysis of Income Tax of Students in the Czech Republic
Poršová, Simona ; Bujoková, Kateřina (referee) ; Kopřiva, Jan (advisor)
This bachelor’s thesis focuses on income tax of students. Theoretical part is relate to explanation of terms from tax field, abstract of industrial relations and business possibilities. Then tax the income of individuals, general methods of taxation and issues of social and health insurance are analyse. Analytical part includes solution to particular situations, when student becomes employee or self-employed person.
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Comparison of Personal Income Tax in the Czech Republic and Slovakia
Roubíčková, Kristýna ; Havlová, Petra (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on the comparison of personal income taxes in the Czech Republic and Slovakia. The first part of the thesis describes basic concepts, the personal income tax and the procedures for determining the tax liability. In the analytical part, the model example calculates the personal tax liability in both states, while a mutual comparison is provided then. The last part deals with possibilities of tax optimization in the Czech Republic.
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Tax benefits of employees
Česal, Zdeněk ; Burget, Jaroslav (referee) ; Polák, Michal (advisor)
The work deals with the possibilities of tax advantageous rewarding employees using benefits. It shows pecuniary and unpecuniary forms of rewarding and motivation employees and also show their impactes on tax encumber of wages. The second part devotes how to applicate some forms of rewarding and shows their using in firms.
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