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Administrative and induced costs of agricultural subsidies
Karlíková, Tereza ; Pavel, Jan (advisor) ; Kučerová, Zuzana (referee)
The main subject of this Bachelor thesis is the analysis of administrative and induced costs of agricultural subsidies. For the purpose of this thesis three basic subsidies were selected which agricultural entrepreneurs are allowed at present: Flat-rate payment per area (SAPS) paid by the National Agricultural Intervention Fund, Subsidy of a part of the credit interest and Support to the producer to cover the cost connected with crop insurance, both paid by the Agricultural and Forestry Relief and Guarantee Fund. The administrative and induced costs were determined by a questionnaire investigation. The results of the investigation allow us to state that the costs of the investigated organisations compared with the promised subsidies are not high -- no more than 2,31 %. For the quantification of the induced costs ten agricultural entrepreneurs were addressed. Neither in this case does the financial amount incurred compose a high percentage of the afforded subsidy -- up to 0,6 % on the average. Only in the case of the Support to the producer to cover the cost connected with crop insurance the average percentage of the induced costs is 9,12 % which is caused by the fact that lower amounts were paid out.
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Analysis of the relationship between the number of bidders and the final cost of contract for IT services in Slovak Republic
Misiryan, Ekaterina ; Pavel, Jan (advisor) ; Kučerová, Zuzana (referee)
This bachelor thesis analyzes the relationship between the number of bidders and the final cost of public contracts for IT services in the Slovak Republic. The theoretical part focuses on public procurement legislative framework in European Union a Slovak Republic. It points out the fundamental principles of public procurement and gives recommendations about suitable types of auctions for IT services. In the following section of work IT services public procurement market in Slovak Republic is studied. Both contracting authorities and companies are characterized. The empirical part examines the factors influencing the price of contracts within multiple regression analysis. Dependent variable is the ratio between the final and estimated contract value. Independent variables are the number of bidders, the type of auction, the weight of the price as a contract award criterion and type contracting authority. Key aim of the thesis is to test the validity of negative relationship assumption between the number of bids and final contract price.
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Excise taxes in the case law of the Supreme Administrative Court
Pajerková, Jana ; Říhová, Lucie (advisor) ; Kučerová, Zuzana (referee)
Bachelor thesis deals with the importance of practice of The Supreme Administrative Court relating to excise taxes. The emphasis is mainly put on clear and transparent interpretation of the controversial provisions of the act in accordance with the decisions of The Supreme Administrative Court. At the beginning of this thesis is a summary of the most important national and European legislation regulating excise taxes. The thesis also includes the interpretation of the main principles of excise taxes.
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The ways of financing of municipal waste
Novák, Jan ; Sedmihradská, Lucie (advisor) ; Kučerová, Zuzana (referee)
This Bachelor thesis is focused on municipal revenues that flow from the way of financing system of municipal waste. Theoretic part deals with ways how the system of municipal waste can be financed. Practical part is aimed at analysis of municipal ordinance public notices of municipalities. We explore the historical situation in each municipality regarding incomes and expenditures and than we make a comparision with the situation in present. In the last part we compare all recieved information.
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Tax aspects of providing a car to employees
Máleková, Martina ; Slintáková, Barbora (advisor) ; Kučerová, Zuzana (referee)
Providing a car to employees for private use is one of today's most desirable employee benefits. Tax systems of different countries limit advantages resulting from this benefit differently. This bachelor thesis analyses differences in tax incidence of providing a car to employees in the Czech Republic and in Australia. The thesis is structured into three chapters. The first chapter describes the benefit of providing a car to employees and its tax regulation in the Czech Republic. The second chapter attends to this benefit and its taxation in Australia. In the third chapter, tax incidence on disposable income of employees, costs of employers and tax yield is analysed and compared using model taxpayers. The first two chapters, among other things, suggest that the legislation of Australia enables provision of this benefit to a wider range of employees. The third chapter indicates that the taxation in the Czech Republic provides potential for higher savings.
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The impacts of amendments of real estate tax legislation after 2007
Štefanová, Pavla ; Sedmihradská, Lucie (advisor) ; Kučerová, Zuzana (referee)
The diploma thesis deals with the real estate tax and the impacts of amendments of real estate tax legislation from the year 2008 to 2010. The main aim of this thesis is to analyze the impact of the implementation of amendments to the decision-making and real estate tax revenue of municipalities. The work is divided into two parts - the theoretical part and case studies. The first section describes the principle of taxation, its importance for the municipal budget and individual legislative changes. The situation in the EU is also briefly described. The second focuses on three municipalities which have applied the local coefficient: Planá nad Lužnicí, Petrov and Dolní Břežany. The text includes a financial analysis of the income part of their budgets based on interviews with representatives of these municipalities. A comparison of the municipalities and a summary of findings are concluded at the end of the work.
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Tax system of Sweden
Kučerová, Zuzana ; Láchová, Lenka (advisor) ; Maaytová, Alena (referee)
The diploma thesis deals with the tax system of Sweden. The object of this thesis is to describe a tax system which differs from the other countries of the European Union. The bulk of this thesis is the analysis of the development of Swedish tax system in dependence on economic and political situation of the country, the introduction of actual tax conditions and current changes relating to the taxation originating in the economic development of the country, progressive European integration and also in the worldwide financial crisis. Furthermore, this work compares basic tax indicators within Sweden and other states of the European Union. On the basis of such a diploma thesis, the reader should acquire a complex insight into the character and specifics of the Swedish tax system.
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Consumer Protection and Smoking
Oberfalzer, Jan ; Chylíková, Hana (advisor) ; Kučerová, Zuzana (referee)
The first section describes the theoretical background and the legal definition of consumer protection. The second part is devoted to tobacco products. Here are given their types and tobacco companies operating in the Czech market. The third part examines the specific laws that relate to the production and sale of tobacco products. It is mainly focused on regulating the tobacco industry. The last part deals with smoking. It outlines the problem of youth smoking, and describes some anti-smoking organizations and campaigns against smoking.
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Analýza rozpočtu obce a vlivů na něj působících
Kučerová, Zuzana ; Nitschová, Lucie (advisor)
Bakalářská práce je věnována analýze rozpočtu vybrané obce, v tomto případě Černošic. Cílem práce je přiblížení základních pojmů a vztahů, které se týkají rozpočtové tematiky. V období let 2001 až 2006 zkoumá vývoj jednotlivých položek příjmů a výdajů a snaží se odhalit, zda jsou z rozpočtu obce patrné jeho reakce na aktuální okolní dění. V případě Černošic se jedná o obec s rychle rostoucím počtem obyvatel během posledních několika desítek let. Vliv tohoto růstu by měl být v rozpočtu patrný. V úvahu jsou brány i další možné vlivy, které by mohly na rozpočet obce během zkoumaného období působit.
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