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The evaluation of the efficiency of the dog tax in Prague and Central Bohemian region
Soukupová, Sandra ; Slavík, Jan (advisor) ; Vejchodská, Eliška (referee)
The dog tax has been part of the Czech tax system for many decades. Nevertheless there are almost no studies solving the issue about efficiency and effectiveness of the dog tax. The answer to this issue is very interesting and brings conclusions that shouldn't be ignored. The empirical research has come up with conclusions that could disprove or at least minimize the opinions approving the preservation of the dog tax. The costs of the dog tax selection are much higher than the selection's costs of other taxes in the Czech Republic. The revenues from the dog tax don't even add up to 1 % of the total revenues. Due to all these facts there turns up a question whether it is necessary to collect this tax or not.
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The impact of nex luxury cars on road traffic fatalities and serious injuries in the Czech Republic
Zapletal, Jan ; Houdek, Petr (advisor) ; Rod, Aleš (referee)
This paper analyzes the negative effect of new luxury cars on road traffic fatalities and serious injuries in the Czech Republic. The analysis has been done using linear regression method on time series dataset for years 1991-2010. The results may show (with low significance) that 1 % increase in share of luxury cars on total number of registered vehicles results in 0.39% decrease of road traffic deaths accidents and 0.03% decrease in number of seriously injured persons. Results, which are contradictory to other previous studies, were probably caused by the broader definition of luxury cars, including new classes which weren't included in earlier papers. The results may show as well that new luxury cars don't increase significantly the risk of death for car passengers in other vehicles, what may have been due to prevailing share of low risk luxury cars in traffic than the higher risk ones. Very surprising finding is that with increasing alcohol consumption there would be less people seriously injured. The increase in alcohol consumption by 1 % would decrease the number of seriously injured people by 2.36 %. It is probably caused by the responsibility of the people who in threat of the punishment didn't drive a car after they have consumed alcohol. The impact of demerit point system may show, that its introduction decrease accidents fatality rates by 2.31 %.
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Analysis of system of subsidies provided by the State Agricultural Intervention Fund
Mrkvičková, Klára ; Ochrana, František (advisor) ; Peková, Jitka (referee)
The main goal of the study is to analyze the system of subsidies provided by the State Agricultural Intervention Fund (SAIF). Induced administrative costs associated with grant applications at the recipient's site and at the provider's site are examined. Also the control system was examined whether it ensures efficient and economical use of the resources provided. For the purpose of the study, the grant programs SAIF were divided into two groups - operational and capital nature, which were processed separately using questionnaires and average of the administrative costs on the applicant's site associated with the operational subsidies can be estimated as 1% of the amounts received. The percentage is indirectly proportional to the size of holding. The assesment of the administrative costs associated with the investment subsidies was not possible due to the high variability of supporting measures to express the same indicator. It would be necesssary to increase the data set. The administrative expenses of SAIF for reallocatig the resources are 3,5%. For control needs of direct payments there is a system Cross complience, which indirectly ensures efficient and economical management of resources obtained. Investment projects are administrated under direct supervison of SAIF's authority checks.
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Evaluation of policy objectives in the management of biodegradable municipal waste in terms of efficiency
Mareš, Josef ; Vejchodská, Eliška (advisor) ; Slavík, Jan (referee)
The work deals with the critical assessment of the requirement of Council Directive 1999/31/EC on the landfill of waste for a gradual reduction in landfilling of biodegradable municipal waste (BMW). The aim of this work was to evaluate this requirement in terms of economic efficiency using the meta-analysis of selected complex studies based on cost-benefit analysis. Studies focused on natural and technical parameters and available specific data for Czech Republic of particular ways of processing BMW were also used for finding of private and social costs and benefits balance. Based on the results of this balance is not possible to decide whether fulfillment of the requirement will increase economic efficiency. Results are calculated from large number of input values, some of which shows significant variability. Oxidation rate of uncaptured CH4 in the process of landfilling BMW is characteristic example. This parameter varies between values 10 % and 90 %. While for value 10 % would separate collection of biowastes and its composting presented option with higher economic efficiency, for value 90 % is the result opposite.
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Fiscal externalities
Michalcová, Gabriela ; Sedmihradská, Lucie (advisor) ; Pšurná, Pavla (referee)
Fiscal externalities bring benefits or costs to more units of public governments and they are caused by the activity of just one of them. Externalities are generally described in the first part of the thesis as well as the fiscal and tax externalities. The theoretical part of the thesis deals also with tax exporting and the tax competition. The end of this part is comprised by the relation among the municipalities, fiscal externalities and the property tax. The second part of the thesis is more analytical and includes own research using data primarily collected then the analysis and finally evaluation are made. The final chapter of the thesis is more focused on the individual tax bases of the property tax and possible tax exporting relating to these tax bases. This chapter also includes the foreign studies where the issue of tax exporting is discussed.
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