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Predikce příjmů obecních rozpočtů
Kramoliš, Jakub ; Sedmihradská, Lucie (advisor) ; Kostohryz, Jiří (referee)
The subject of my bachelor thesis is the elaboration of a case study that deals with the preparation of the revenue side of the budget of the municipality Hodslavice. The main aim of my work is to determine the accuracy of the actual estimates of the municipality and to compare the accuracy of predictions of several statistical methods. I use these statistical methods: simple moving average, exponential smoothing, transformation moving average, regression against time with an exponential trend. Drawn from the analysis, I found that for the prediction of each type of revenue, there is a more accurate method than expert's assessment of the budget administrator in Hodslavice, but there can not be applies a single method of prediction for all types of revenues. The most accurate method for predicting taxes of individual revenues is exponential smoothing. However the differences between the predictions by this method and the expert's estimation of the administrator of the budget are minimal. Regression against time was the best in forecasting tax corporation income and value added tax. For real estate tax and non-tax revenue, which the municipality has at least some competence in influencing the future level of revenue appears to be the most accurate method of simple moving averages.
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Analysis of the impact of tax reform from incomes and tax payments
Bornová, Lucie ; Slintáková, Barbora (advisor) ; Kostohryz, Jiří (referee)
Bachelor thesis contains analysis of the concept of tax reform for 2013, presented by minister of finance of Czech Republic in March 18th 2011. Goal is to analyze the impact of tax reform on incomes and tax payments of employees. Definition of tax reform and the list of the most important ones from 1993 to 2010 are provided. Then concept of new tax system is provided with analysis of its impact on change of net earnings in 2013 compared to 2011. The impact on tax revenue to state budget from employees in 2013 is also analyzed. Whole analysis is done for gross incomes in interval from 8 000 CZK to 250 000 CZK.
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The fiscal importance of the various types of public income in the Czech Republic
KONVALINA, Petr
This work deals with the public revenue for their fiscal significance. They are described here so all kinds of public revenue and subsequently compared to their importance in the state budget and budgets of municipalities and counties.The greatest emphasis is on taxes, which represent the most significant type of government revenues in public budgets. There are described various types of taxes and is compared to their importance for different budgets in terms of their revenues in previous years. Also, the work discusses the importance of different types of public revenues as a share of gross domestic product of the Czech Republic. Here again the emphasis on taxes as the main public reception forming GDP.
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The Optimalization of Municipal and State Taxes in Municipality Budget Revenues
FANTYŠOVÁ, Jana
The master´s thesis on the theme Optimalization local fees and taxes of municipal budget deals with the local fees, the budgetary allocation of taxes and tax revenues of practicular municipality. The entire thesis is concentrating on the village as basic level of the local authority. Within literature search, this thesis treats of basic concepts such as local fees, fee elements, theory public finance, the budgetary allocation of taxes, fikal federalism and tax autonomy. In the firs part I deal with the essentials characteristic of the village corresponding to the municipal low. The second part is devoted to the issue of municipalities. The practical part is focused on an analysis of revenues of municipalities and is application to a particular municipality. I chose the town called a Kardašova Řečice. In this town I was born and now I live there.
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The Budget Resourses Managed by Municipality
VOZKOVÁ, Lenka
This bachelor thesis addresses the implementation of budget means by a municipality. The thesis is divided into a theoretical and a practical part. The practical section describes the municipal authorities, their division, position and function. Next it describes the budgetary determination of taxes in the Czech Republic, which affects incomes of municipalities and towns in a crucial way. In 2008 this law about budgetary determination of taxes passed through an important amendment of act, which introduced new criteria for reallocation of shared taxes ratio for municipalities. Last bud not least it pursues a municipality budget, a budget structure, a budget setting, an approval of a budget proposal and budgetary control. The practical section of this thesis aims at an analysis of a concrete municipality economy. It describes single budget revenues and expenditures of the particular municipality.
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Development of tax revenue as percentage of gross domestic product in the Czech Republic in years 1996 {--} 2007 and causes of this development
STŘELEČKOVÁ, Lucie
The main objective of this diploma thesis is to analyze the development of tax revenue as percentage of gross domestic product in the Czech Republic in years 1996 {--} 2007 and to assess the political and economic causes of this development. We use the macroeconomic indicator, so-called "Tax share" to compare the tax burden in time and area in individual countries. The Tax share is calculated as the ratio of tax revenue to GDP. We make a difference between tax revenue including social security contribution and tax revenue excluding social security contribution. This thesis is interested in tax revenue including social security. The first part of this thesis is focused on possibilities of comparing tax systems of individual countries, of their restrictions and confrontations. This part also explains what is the tax share exactly and the sorts of this macroeconomic indicator. The practical part of the thesis is dedicated to analysis of the development of tax revenue as percentage of GDP in the Czech Republic in years 1996 {--} 2007, according to methodology of Eurostat. There is comparation in time horizont. We also compare the tax burden of Czech repulic in the area, respectively in the European Union (in EU 15, EU 25 and in Slovakia {--} post communist country of EU) and in the states of OECD. The methodology of OECD is different from the methodology of Eurostat.
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The income situation of selected municipality in less favourable conditions
POVIŠEROVÁ, Eva
The thesis is focused on analysis of income situation of municipality in less favourable conditions. Municipality with smaller number of inhabitants are always dependent on tax revenue, which however are not sufficient for refundment of necessary expenditure. Then therefore to didn't have to happen to abridgement expenditure areas conversely could be assure development, must municipality search other ways and means of income in his budget. Requisite development conditions of municipality so will prevent departure young people to town conversely attract inhabitants to country. Mostly exploited possibility by all the municipality is increment of income by the help of subsidies or grants. This possibility is supported by the state, which offers by means of individual ministry different grant programs. Important providers became individual regions. The South Bohemia region offers to all his municipality possibility derive from different subsidy and grant programme.
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Comparison of the Czech and the Swedish tax system
Fenclová, Veronika ; Dočkal, Dalibor (advisor) ; Urban, Luděk (referee)
In my bachelor thesis I deal with comparison of Czech and Swedish tax system. The tax system of Sweden is ranked among successful tax systems of the world and is different from the Czech one that is why I have chosen this system for comparison. The aim of this thesis is to refer to differences between these systems and assess the impacts of the tax systems from the perspective of public finances. The thesis is divided into 3 chapters. In the first one I deal with tax theory to understand the problem. The second chapter is about Czech tax system and in the final chapter the description of Swedish tax system a comparison with Czech system is situated. Some recommendations are mentioned too.
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Self incomes of city district Dolní Počernice
Brejcha, Tomáš ; Sedmihradská, Lucie (advisor) ; Kubík, Rudolf (referee)
This bachelor thesis concernes with self incomes of Prague city district Dolní Počernice. Analysis of these incomes is the main goal of this work, then comparing them with incomes of municipality Šestajovice. I also consider the opportunity of annexation of Šestajovice to the capital city Prague. In the first teoretical part is described the arrangement of Prague and the way of it's financing, so as financing of city districts of Prague and municipalities. In the following part is the analysis of self incomes of Dolní Počernice in year 2008. The last part includes comparation of incomes of both subjects. After above mentioned analysis and comparations I confirmed my presumption that the Dolní Počernice's possition is more profitable, mainly thanks to chance of higher financial sources for investment projects and lower risk conected with filling the budget. Based on these analysis it is possible to claim that for Šestajovice would be preferable to annex to Prague, however this is not actual nowadays.
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