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Tax policy of municipalities
Blažková, Tereza ; Sedmihradská, Lucie (advisor) ; Kouba, Tomáš (referee)
This thesis deals with tax on immovable property and local taxes in Cesky Krumlov, Jindrichuv Hradec, Prachatice a Strakonice. The main objective is to evaluate the development of tax income from real estate tax and selected local taxes. Work identifies the reasons for significant changes between these revenues in the years 2002-2015. The greatest differences in revenues of tax on immovable assets in the years 2002-2015 were caused by two major changes in this tax. Specifically, the Law no. 261/2007 Coll., which introduced the possibility to provide the local coefficient of 2, 3, 4 or 5, and thus significantly increase its revenues and the city budget. The most local municipalities have begun to apply the coefficients since 2009. Another significant intervention in the real estate tax was Law no. 362/2009, which doubled tax rates, with effect from January 1st, 2010. The most noticeable growth in the revenues from local tax on dogs appeared between 2003 and 2004, when the city increased local tax rate of dogs because the Law no. 229/2003 Coll., changed maximum tax rate from CZK 1,000 to CZK 1,500. The most significant change in local taxes on waste brought Law no. 174/2012 Coll., which doubled the maximum rate, with effect from January 1st, 2013. But the municipalities were not affected by this change because the cities kept the level of rates to the level of previous years.
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EU's Measures Against Income Tax Optimalisation
Hortíková, Kateřina ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
This diploma thesis provides an analysis of the Anti-Tax Avoidance Package (ATAP) proposed by European Union. This package was adopted in relation to OECD's Base Erosion and Profit Shifting (BEPS) project. It consists of measures that aim to reduce the level of tax avoidance caused mainly by base erosion and profit shifting within multinational corporations. The theoretical part of the thesis consists of brief introduction of the BEPS project, followed by detailed analysis of the EU package. The practical part tends to analyse the possible impact of the package implementation in Czech Republic on selected measure, tax limitation of paid interests deductibility. Real data of three Czech companies were used for the analysis. The author used the method of a case study to compare tax impacts of current thin capitalisation rule application against the proposed rule limiting the interest deductibility up to 30 % of EBITDA.
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American economy in years 2001 - 2008
Ringoš, Artem ; Cihelková, Eva (advisor) ; Neumann, Pavel (referee)
This bachelor thesis aims to analyze President Bush's tax policy and its impact on the development of the U.S. economy. The first one is about conditions before first term of G.W. Bush as a President. In the second part attention is paid to Bush tax cuts and their impact on the each of the economic indicators and the U.S. Economy as a whole. The third part is focused on the monetary policy of FED and causes of household and financial crisis.
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Tax havens and causes of their use
Šodková, Karolína ; Finardi, Savina (advisor) ; Bušovský, Ladislav (referee)
This bachelor thesis concerns the tax havens and causes of using them. The object of the analysis is Czech legal persons in years 2009-2015. The correlation analysis has shown that neither Czech nor foreign corporate income tax rate belongs between the main reasons for using a tax haven. The causes shall be low rates of withholding tax levied on dividends and interest rates. In addition, taxable entities take advantage of tax havens so as to hide their delicate information, which has been proven by the correlation between their number and the rate of secrecy of the tax haven.
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Methodology for Managing of Enterprise Information System Complexity
Holub, Ilja ; Basl, Josef (advisor) ; Antlová, Klára (referee) ; Kopeček, Pavel (referee)
Complexity of business information systems (IS) and information and communication technology (ICT) in general is a challenge faced by both IT professionals and project managers, but also the users of these systems, whether as employees of enterprises and organizations or their customers, partners or suppliers. In this work we study the complexity and its manifestations in informatics. We review relevant literature to analyze the state of the art in methods and approaches used for building and maintaining business information systems. The main results of this analysis is realization that even though complexity is considered an important parameter that have a negative impact on performance of information systems, the current methods and approaches for IT system maintenance do not provide any tools for complexity evaluation or management. The author therefore based on existing approaches and methodologies is establishing his own definition of a metrics to measure the complexity of the information system. The complexity is defined as the sum of the individual entities of system UML models, which are selected according to the methodology MMDIS to consistently describe all relevant content dimensions of the system. Subsequently derives causal relationship between the complexity of each dimension. Both between each other in one phase of the life cycle of the information system and in time. The next section examines the reasons and mechanisms to increase the complexity of the corporate information system and identifies the causes, characteristics, stakeholders, processes and life cycle stages of the IS, which influence this growth. Next we investigate impact of IS complexity on its implementation and we identify the critical processes involved in day to day operation of IS, in its maintenance and in extending its functionality. The main aim of this dissertation thesis is to design a methodology for managing the complexity of the information system and its validation in practice on a real SAP implementation project. In addition, we provide a software tool written in ABAP programming language. This program can be used as a tool of the methodology for measuring SAP IS complexity.
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Importance of Guarantee funds in Microfinance
Němečková, Dagmar ; Procházka, Pavel (advisor) ; Řežábek, Pavel (referee)
Microbusiness is recognized as an important tool for economic growth especially in less developed countries. It is supposed that a lack of access to capital is one of the most prominent constraints of microentepreneurs. To address this limitation, many forms of loan guarantee programs have been established. This paper examines what demands are placed on an effective guarantee structure in this field and how these aims are accomplished by the current guarantee funds. In conclusion, the access to capital is getting better recently in these countries. Guarantee funds have been growing, however, their importance is not so significant yet. Guarantee funds have a potential to draw an attention of investors to microlending but the cost of these schemes seems to be too high.
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Yellow rust protection on the wheat
Hanzalová, Alena ; Bartoš, Pavel
Heavy incidence of yellow rust in the years 2014 and 2015 has proved high deleterious effects of this rust. For this reason this publication deals with yellow rust on wheat. Rusts on wheat cause losses every year. In the years of an epidemic yield can be decreased by more than a half. Epidemics of stem rust and yellow rust occur in irregular intervals. Leaf rust causes damage every year particularly in central and southern part of Moravia. Chemical control limits yield losses, however in the case of heavy rust incidence this control particularly on susceptible cultivars is not sufficient. Repeated chemical treatments increase the costs and are limited by phytosanitary regulations. Economic and ecologic rust control consists in resistance breeding and growing resistant cultivars. Knowledge of virulence in the rust poppulation and suitable sources of resistance are prerequisites for successful resistance breeding. This publication presents a summary of data from literature on the yellow rust on wheat. Data on resistance of the grown cultivars and possibilities of the chemical control are included.
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Infrared measurements in medium and long wavelength on COMPASS
Vondráček, Petr ; Horáček, Jan ; Pánek, Radomír ; Gauthier, E.
The experimental study of radial profiles of parallel heat flux in the scrape-off layer (SOL) of the COMPASS tokamak shows a systematic discrepancy between medium (MWIR) and long (LWIR) wavelength infrared (IR) thermographic measurements. Significant temperature and heat flux overestimation is observed in the MWIR range, whilst the LWIR range is almost not affected. It is assumed to be caused by a presence of dust particles creating sub-pixel sized micro hot-spots. Significant inhomogeneity of the surface conditions across the limiter is observed, resulting in local disturbance of the derived heat flux profiles (decay length variation up to ~ few tens of percent). Influence of the inhomogeneously distributed micro hot-spots is suppressed using correction factors (the heat transmission coefficient α) for each pixel separately in the heat flux calculation. Procedure of the α coefficient estimation is described.
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Jak čelit nejistotě při rozhodování o odstranění fosforu ve vodohospodářství
Brabec, Jan ; Vojáček, Ondřej (advisor) ; Zajíček, Miroslav (referee)
Implementation of EU Water Framework Directive has led to an increased demand for cost-benefit analysis in water management. The directive introduces a good status, which is required on all water bodies by 2027. Excessive phosphorus inflows are one of the main reasons for not meeting the criteria in the Czech Republic. If achieving of the good status is not cost-proportionate, exemption can be applied. Many different methodologies were created across different states, including Czech official methodology by Slavíková et al. (2015). However, this methodology does not deal with uncertainty of measures effectiveness. This thesis describes how to implement the uncertainty into calculations using Bayesian networks. A case study of Stanovice water reservoir demonstrates the approach practically. Results of the Bayesian network show, that selected measures with available data eliminate desired amount of phosphorus in 70% of all cases. This reduction is most likely sufficient, because it holds for the upper estimate of required abatement (60 to 200 kg). Based on comparison of benefits and costs, it seems net benefits are generated by implementing suggested measures. Therefore, policy recommendation is to implement the selected measures.
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THE EVALUATION OF LEVEL OF THE QUALITY AND AVAILABILITY OF SOCIAL SERVICES IN THE CENTRAL BOHEMIAN REGION IN 2015
Vavrochová, Jaroslava ; Kotýnková, Magdalena (advisor) ; Barák, Vladimír (referee)
The aim of the diploma thesis is to analyse provided social services and to evaluate their current level of the quality ,availability and structure in the Central Bohemian region. Special attention is devoted to the district of Kladno, which is one of the most populous districts of the region. The topic of social services is not only actual from the point of view of demographic trend of the population ageing, but nowadays it is also necessary to give an essential succour to other disadvantaged groups of the inhabitants. It is possible to say that social services have an influence on the quality of life and the current social system is based on the high level of social services and on the comprehension of specific needs of the individuals. The thesis devotes to the availability and structure of social services, which are provided for individual target groups of the inhabitants in the Central Bohemian region. The thesis concludes that social services are afforded in the desirable structure and mainly in bigger cities. The lower number of social services is given in smaller central and peripheral areas of the region. In the district of Kladno there is given the large number of social services of all sorts. They are available in the high quality. Nevertheless, the offer of social services for pensioners is not sufficient, the main reason is insufficient capacity of the long-stay services.
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