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The effect of an implementation of tuition on a quality of university education system in the Czech Republic
Dvořáček, Alexandr ; Czesaný, Slavoj (advisor) ; Pikhart, Zdeněk (referee)
This diploma thesis examines the impact and consequences of the implementation of deferred tuition in the Czech Republic on an quality and a system of financing of universities. The aim is to determine the real impact of tuition fees on improving the quality of university education and make recommendations for an implementation or a rejection of this form of financial participation. The first part of my thesis contains theoretical views on education and its role in the modern economy, it defines the term "education" as a kind of an economic good and describes the current system of university education in the Czech Republic. The empirical research will be comparing the current situation of university education system in the Czech Republic with the situation in the EU and OECD countries. The analysis will be based on statistical data on the number of people with university education, the volume of investment into this kind of education, the ratio of public and private funding system, the number of students enrolling on universities, total expenditures per student, applying of university student and other labor market indicators. Based on this comparison,the strengths and the weaknesses of the Czech university education will be established and its trend in the last 5 years. Within the scope of a planned introduction of direct financial participation of university students, the principle of deferred tuition will be considered as a potential tool not only to increase private funding in the system, but also to achieve a better standards of university education. The possible effects of the introduction of tuition fees in the country will be estimated based on the experience with the implementation of this system abroad (UK and Australia) and meta-analysis of expert opinion on financing university education system. The conclusion of the thesis includes a summary of the extent to which the inflow of private funds into the system changes the strengths and weaknesses of the university education in the Czech Republic and making recommendations for its implementation.
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The implementation flat tax in Czech Republic
Dvořáček, Alexandr ; Kapinusová, Jana (advisor) ; Zemplinerová, Alena (referee)
The work is dedicated to analyse concept of the implementation flat tax in the Czech Republic. Theoretical part is based on the Tax theory, there are also described basic characteristics of tax systems, their functions and generally accepted fundamentals, which should proper tax system fulfil. Further theoretical part discuss tax theories development and their impact on practical questions about taxation during human history. The last part of the theoretical part is aimed straight at the flat tax. Characterize original concept of the flat tax and brings wider economic society opinions, which are completed by practical experience from the countries, where have been flat tax already implemented. Finally there are some alternatives to the flat tax mentioned, which were in case of the Czech Republic proposed. In practical part there are two tax systems compared, mainly focused on individual groups of tax payers, which differ in gross income and number of family members. I set up six groups of gross income in the way that best fits in the Czech circumstances. Aim is to compare tax burden for individual income groups in both tax systems. Analysis of the impact of the implementation flat tax for the specific income groups of inhabitants together with possible macroeconomic impact on the whole economy shows, whether the flat tax system in the Czech Republic is contibution or not.
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