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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
The impacts of legislative changes on revenues of small municipalities
 Hylská, Ludmila ; Sedmihradská, Lucie (advisor) ; Matějka, Václav (referee)
This diploma thesis deals with legislative changes in tax revenues of municipalities since 2001. The changes in the shared taxes and property taxes are considered. The aim is to evaluate the legislative changes related to tax revenues of municipalities and to evaluate their impact on tax revenues of the three selected small municipalities. The theoretical part of the thesis covers the legislative changes that have occurred in the law on the tax assignment and law on the tax of real estate over the last ten years, and amendment to law on the tax assignment with the expected effect from 1 January 2013. The practical part consists of an analysis of tax revenue of three selected small municipalities and their development in response to legislative changes. The last part of the thesis summarizes the most important findings. In this thesis, I came to the conclusion that in every of the three analyzed municipalities the revenues from shared taxes and from property taxes increased over the period of interest.
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Medical instrument for purposes of application of value added tax
 Hylská, Ludmila ; Svátková, Slavomíra (advisor) ; Svátková, Slavomíra (referee)
A product or goods that gained status of a medical instrument is burdened with lower value added tax (VAT). In such cases, conflict of interests among producers and government comes into being. The interest of producers is to gain the status of medical instrument for their products. On the other hand, the interest of government is to lower the hazards with human health. The first part of the paper deals with definition of medical instrument and its technical requirements. Especially, it deals with general requirements in design, construction and labeling of medical instruments. The second part of the paper deals with clinical tests processing analysis and clinical evaluation and the description of subjects involved in gaining the status of medical instrument. The aim of the paper is to evaluate regulations in gaining the medical instrument status.
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