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Private Transaction Costs of Public Procurement
Dufek, Luboš ; Pavel, Jan (advisor) ; Holubářová, Jana (referee)
Subject of thesis are private transaction costs of public procurement. It's estimation of money spent by firms during public procurement tenders and seeking out factors influencing these costs. Theoretical frame of this thesis is between transaction cost economy and public procurement economy. Main result is estimation of private transaction cost of one offer in 0,44% of final contract prize. Estimation of whole private transaction costs of public procurement in Czech republic for 2011 is almost 9 milliard CZK. Important factors found out by econometric analysis and correlative coefficients are size of firm and contract value.
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Political Business Cycle and Public Procurements in Prague
Drzková, Petra ; Pavel, Jan (advisor) ; Holubářová, Jana (referee)
The aim of this bachelor thesis is to reveal whether there is a relation between public procurements and the political business cycle in Prague, the capital of the Czech Republic. The examined data cover a period from the year 2005 to 2011. Two hypotheses have been set in order to discover whether there is such a relation. The first one postulates that the public procurements are used on constructions, well visible investments, so as to increase the probability of being re-elected. The second hypothesis marks the effort of politicians to maximize their own benefits till the end of electoral term as the main reason for contracting public procurements. The hypotheses are proved separately for constructions and for supplies and services by the number of public procurements, the total amount of money spent on public procurements in a particular term, by average amount of bids and by the relate of the end and assumed price. The regression analysis was used as a tool of verification. The result is a determination if it is possible to find such a relation dependance of public procurements and political business cycle in Prague and what is assumed to be the main motive.
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Analysis of profitability of companies and their success in procurement market in chosen sector
Bohuslavová, Eliška ; Pavel, Jan (advisor) ; Holubářová, Jana (referee)
This bachelor thesis analyses the relationship between profitability of companies and success in public sector contracts. The first part od this work focuses on description of public procurement law from the establishment of the Czech republic to the present. The second chapter describes specifics of the procurement in IT services industry. The next part of this work introduces problems which are present in the legislation of public procurement and are connected to IT sector. The next section of work emphasises on characteristics of procurement market in IT industry. Empirical part of this work uses correlation analyses and regression analyses to examine factors that influence procurement. Key aim of the thesis is to test validity of positive relationship between profitability of companies and success in public sector contracts.
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Real estate tax in the Czech Republic
Pribulová, Lucie ; Sedmihradská, Lucie (advisor) ; Holubářová, Jana (referee)
The diploma thesis describes application of the individual coefficients of the real estate tax and it is focused on possible changes, which accompany introduction of the local coefficient. It examines the assumption, if the communities decrease the value of correction coefficient or if they limit the application of the coefficient with value 1,5 along with the implementation of the local coefficient, in order to partly reduce the strong effect of the local coefficient and to cut down the real estate tax. The sample of 22 villages shows that this hypothesis does not work in practice. Municipalities which have set up the local coefficient usually have not done other changes. This thesis also researches how the communities set the particular coefficients and evaluates, if these changes lead to advantages for residents. The indicator predicating that the municipalities behave like this can be the high rate of using coefficient with value 1,5, which is asserted the most often and it is used in one fifth of Czech communities. Next proof of strategic acting of these municipalities is the findings that 20 from 22 surveyed villages have set the coefficients in the way, that non-residents pay higher tax than residents. On the other hand the decision on application of coefficients is in the full competence of communities and it depends only on municipal council which position they maintain.
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Capturing the political cycle in public procurement of selected cities
Buriánek, Tomáš ; Pavel, Jan (advisor) ; Holubářová, Jana (referee)
This bachelor thesis deals with an analysis of influence of political cycle on public procurement assignment. In the first part, there are main political cycle theories and existing studies summarized and compared. Three hypotheses are created according to political cycle theories. The first hypothesis assumes that incumbent behaviour is opportunistic and the quantity and volume of public procurement rise before elections. The second hypothesis assumes a decrease of these variables after elections. The third hypothesis examines the structure of public procurement and expects a significant rise of the quantity and volume of construction procurement before elections. There are econometric models created in the second part of this thesis. They test the influence of elections on performance of selected variables. Examined variables are the volume and the quantity of public procurement. Data for testing are collected from 41 cities and years 2004 - 2012 and they are divided quarterly. The result of this research is an expression of the influence of elections on the public procurement and confirmation of tested hypotheses.
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Municipal tax revenues in times of economic crisis
Fajtová, Kristýna ; Sedmihradská, Lucie (advisor) ; Holubářová, Jana (referee)
The economic crisis has affected more or less all areas of human life. One of them is of courese the issue of municipal budgets, whose incomes have experienced some changes during the crisis. In this paper first discribes the various tax revenues of municipalities, briefly characterize how the revenues from shared taxes and revenues from municipal taxes and property tax. It also discusses the situation in specific cities, which are Ždírec na Doubravou, Nová Paka and Teplice, where I analyze their individual income tax and municipal taxes policy and policy related to property tax. In the last part complete my analysis some answers to questions which I gave to members of city council of the reasons to some information. Based on collected information, I found that cities in times of economic crisis, fought with a reduction in the budget and trying to change the structure of local taxes and by increasing property tax rates, but each city dealt with this situation differently.
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Political business cycle and public procurements at regional authorities
Jelínková, Lenka ; Pavel, Jan (advisor) ; Holubářová, Jana (referee)
This bachelor thesis examines the political business cycle at public procurements, which were submitted by 13 regional authorities in the Czech Republic from September 2004 till June 2010. Two hypotheses are tested here. According the first one, the incumbents try to increase the probability of re-election by visible investments, e.g. public procurements for buildings. The second hypothesis supposes that the incumbents are afraid of not being re-elected. Therefore they strive for maximizing their personal profit from the office. Regression analysis is used for testing. Public procurements for buildings are tested separately from public procurements for goods and services. The number of public procurements, total amount and the average number of bidders are tested for each group of public procurements. The result is a detection of different motives in different parts of political business cycle.
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Analysis of the profitability of companies and their success in the procurement market
Šneková, Gabriela ; Pavel, Jan (advisor) ; Holubářová, Jana (referee)
The theme of this thesis is an analysis of the profitability of companies and their success in the procurement market. The first part of the work focuses on the characteristics of procurement, the distribution according to different perspectives and in the final legislation as an important tool for market regulation. In the second part is mentioned issue of corruption in the procurement markets as a difficulty factor and inhibiting the influx of foreign investment. The next part is introduced by the construction sector in which this work focused. This chapter describes the current data and development in recent years in construction. The penultimate section is explained the profitability and its indicators used in the analysis work. The last chapter is devoted to the analysis itself and through the work.
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The impacts of amendment of the property tax law on the example of chosen municipalities
Sommerová, Gabriela ; Sedmihradská, Lucie (advisor) ; Holubářová, Jana (referee)
This bachelor thesis deals with impacts of amendment of the property tax law in municipalities located in the district Prague-West Dolní Břežany, Davle and Buš using all of the authority and suitable setting of local coefficient which has been set up by property tax law. The first part of thesis is focused on municipal management especially on municipal budget revenues. There is detail description of property tax -- object and base of tax and exemption from tax, rates and coefficients and its legal amendments which took place in 2009 and 2010. The second part of thesis deals with property tax in Dolní Břežany, Davle and Buš. Firstly, there is examined budget revenues execution which is followed by analysis of the property tax of these municipalities and their comparison. The last part evaluates the impacts of law amendment from the point of view of the examined municipalities and it suggests another solution of implementation of local coefficient.
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Tax Competition in the Corporate Tax Area in New Member States of the EU
Holubářová, Jana ; Kubátová, Květa (advisor) ; Teklý, Lukáš (referee)
This diploma thesis is dealing with tax competition, especially in the European Union. There are explained concepts of tax harmonization and coordination, harmful tax competition and a tendency of the European Union to harmonization in corporate tax area. Statutory tax rates and implicit tax rates, which are better for measurement of real taxation, are used for analysis of tax competition in corporate tax area. Tax rates are compared between old and new members of the European Union to find out whether there is tax competitive environment in the European Union. In this diploma thesis one analysis of the European Commission about effective tax rates is also described. The aim of this thesis is verifying the hypothesis, whether is the tax competition in the corporate tax area in the European Union successful -- whether better conditions of taxation in new member states cause higher tax bases. In this diploma thesis there are also some notes about tax revenues.
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