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Emission allowances and the carbon taxes
Eretová, Veronika ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
The thesis " Emission allowances and the carbon taxes" deals with instruments of air protection. It describes and compares two mechanisms of air protection: emission allowances and carbon tax. The first part of the thesis focused on the current condition of the atmosphere and on changes, which are caused by greenhouse gases. The second part of the thesis, at first, deals generally with the instruments of air protection and then describes the european emission trading scheme and the carbon tax. Finally the both instruments are compared from several aspects. The thesis investigates advantages and disadvantages implementing of these instruments.
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The administrative difficulties in collecting new environmental taxes
Michalcová, Gabriela ; Pavel, Jan (advisor) ; Pavel, Jan (referee)
The submitted bachelor's thesis deals with the theme of the administrative difficulties in collecting environmental taxes. This issue is connected with the environmental tax reform in the Czech Republic and is discussed in the first part of this thesis in connection with the European direction. Other chapters cover administrative costs of taxation. There is a definition of administrative costs and also a description of the process of collecting data necessary for calculating administrative costs, using a method of a recounted worker. The results are compared -- the conclusion about the administrative difficulties is made on the base of this comparison.
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The control of public procurement processes
Bachan, Milan ; Pavel, Jan (advisor) ; Pavel, Jan (referee)
This Thesis deals with he situation in public procurement processes in Czech republic. Thesis firstly analyzes the legislation of public procurement as well as theoretical explanation how supervisory process works and contains also brief characteristic of main supervisory bodies - Nejvyšší kontrolní úřad a Úřad pro ochranu hospodářské soutěže. The main purpose of this thesis is to find how effective and efficient the supervisory process is in real life. In order to to find it, I worked out a research on the basis of the law of providing information. The research was oriented on subjects, which according to supervisory bodies did not proceed the public procurements process as they should and some of them were awarded a fine. The main purpose of this research was to find out, what steps these subjects took in order not to repeat the situation and also if they draw personal responsibility or claim a loss. The results were analyzed if the public procurement process in Czech republic is effective and efficient, and if subjects in real life observe what is given in law.
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Compliance Costs in the Czech Republic
Tykvartová, Romana ; Pavel, Jan (advisor) ; Pavel, Jan (referee)
This bachelor thesis deals with compliance costs in the Czech Republic. The first part describes theoretical background. In the following part there are analyses of compliance costs in ten companies. The results are compared with tax incomes and revenues reached by companies. In the end there is evaluation of Czech tax system by taxables and their opinion about construction of particular taxes.
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Tax aspects of the emission allowances trading
Knupp, Aleš ; Pavel, Jan (advisor) ; Pavel, Jan (referee)
This study deals with questions regarding Carbon Dioxide allowances market. By giving an explanation of the most important terms and core coherences of the EU ETS system, it endeavours to provide thematic organized preview of the allowances as a whole. The work stands on several pillars which are essential for existence of the allowances market. I mainly talk about national legislation giving basic law framework, then National allocation plan and, on the international level, I refer to the Kyoto protocol and global connection of previously separated market systems on a worldwide scale. The work's goal is to expand on the theme of emission trading and draw out possible impacts on the individual emitents and the whole economy. The first chapter deals with allowances as a matter of czech legislation and financial accounting. In the following text I discuss a trading emission scheme and give readers a vivid example for practical illustration. The Last part is devoted to the future of trading and, in particular, to the implementation of the auction system which allows the producers to buy the allowances themselves.
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Administrative effectiveness of public expenditure programs in the Czech Republic
Moravcová, Jana ; Pavel, Jan (advisor) ; Pavel, Jan (referee)
The bachelor thesis is dealing with the analysis of the administrative effectiveness of public expenditure programs in the conditions of the Czech Republic. The thesis considers the theoretical aspects of the public expenditure programs and contains a simple characteristic of the types of the expenditure programs which you can find in the Czech Republic. And foremost, describes the methods of evaluation of the public expenditures considering the administrative costs of the programs. From this point of view, there is an analysis and comparison of three expenditure programs from the environmental sphere -- Governmental Programme of the Ministry of Industry and Trade of the Czech Republic concerning energy savings (called EFEKT), Governmental Programme of Ministry of the Environment of the Czech Republic which is focused on landscape protection in Jizera mountains and Operational Programme Environment funded by European Union. At the very end of the thesis there can be found the results of the analysis compared with the administrative costs of the programs.
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Analyse of relation between a number of solicitors and the price of public procurement
Pochylý, Lukáš ; Pavel, Jan (advisor) ; Pavel, Jan (referee)
Work tries to find out which explanations at the public procurement market influences or can influence final reached value by letting a public procurement. In theoretical part the work will show how the final price can be influenced by a current version of law and cases where the law was violated. In practical part the work concentrates on linear regression in area of supplement by private cars. The work concerns on the relation between final price and explanatory variables (predicted price, number of proposals, category of contracting administration and stress of a price like evaluation measure. Side goal of the work is discovering of relation between number of applicants and supposed price of public procurement.
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International comparation of review systems in public procurements
Zůna, Zdeněk ; Pavel, Jan (advisor) ; Pavel, Jan (referee)
The subjects of thesis are the review systems in public procurements in the Czech Republic and France. In the introductory part the basic terms of the area are defined after which follows general discussion on the control and its possibilities. After that detailed description of both systems follows and the work is finished by the comparative analysis, which points to some advantages and disadvantages including several recommendations for the Czech Republic.
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The analysis of public procurement process at the level of municipalities in the Slovak Republic
Špinerová, Zuzana ; Ochrana, František (advisor) ; Pavel, Jan (referee)
The paper analyzes public procurement process at the level of municipalities in the Slovak Republic. The introductory part of the paper is devoted to an analysis of theoretical and legislative aspects of the public procurement with definition of basic concepts and various procedural steps, which lead to the final implementation of the procurement. The paper also deals with the concept of 3E and degree of its implementation in legislation and in real-life process of procurement at the level of municipalities, with reference to some practical problems of that concept. The theoretical part of the paper is supported by an analysis of real-life public procurement processes undertaken at the municipal level and followed by evaluation using evaluation methods selected. At the end of the paper, proposals and recommendations that should lead to increase of effectiveness and economy in spending of public funds are included.
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