|
|
Second pillar - critical analysis
Šuták, Pavel ; Klazar, Stanislav (advisor) ; Trgiňa, Gejza (referee)
This deals with the pension system reform in the Czech Republic with a focus on the second pension pillar. The aim of the thesis is to evaluate the already canceled second pillar, to identify the causes of the failure and to outline in which aspects it could be learned from the experiences of other countries. The thesis describes the development of the reform, its main parameters and the attitudes of individual actors. The main cause of the fall was the low interest of citizens in participation in the second pillar, which was caused mainly by political factors, inappropriate settings and poor citizens' awareness. For future reforms, it would be advisable to take lessons from reforms implemented by other states. This paper describes the reforms in Hungary, the Netherlands and Sweden.
|
|
|
Taxes and subsidies for agricultural entrepreneurs
Žebráková, Barbora ; Klazar, Stanislav (advisor) ; Trgiňa, Gejza (referee)
The aim of bachelor thesis is to analyze the impact of taxation one of the main operating subsidy (Single Area Payment Scheme-SAPS) on disposable income of selected agricultural entrepreneurs. In connection with SAPS the aim is also to determine whether agricultural entrepreneurs managing a larger area of land get a lower average subsidy per hectare than those who manage a smaller area of land. In addition, the indirect administrative costs are associated with receiving the SAPS subsidy and some investment subsidies. For this purpose a questionnaire survey was made.
|
|
|
Corporate tax in the Czech Republic and the Russian Federation
Zrůbek, Adam ; Klazar, Stanislav (advisor) ; Trgiňa, Gejza (referee)
In my bachelor thesis I focus on corporate tax in the Czech Republic and the Russian Federation. The main goal of this thesis is to analyze basic legislation and corporate tax systems in the Czech Republic and the Russian Federation and analyze tax duties in selected countries. The first chapter contains budget designation of tax and share of tax revenues on public budget. The second chapter describes structural components of tax in selected countries. There will be also investment incentives discussed in this chapter. Last chapter will focus on tax payments and advance periods.
|
|
|
Incidence of cigarette taxes
Zikeš, Tomáš ; Klazar, Stanislav (advisor) ; Trgiňa, Gejza (referee)
This thesis is focused on the impact of the chage of the consumer tax rate from the ci-garettes on the producers and the buyers of these commodities in the Czech Republic. The thesis consists of two parts. First part: teoretical aimed on definition of terms consumption taxes and theire advantages and disadvantages. Second part: practical aimed on comments of the calculations of the particular tax impacts on produers and buyers in between 2013-2017.
|
|
|
Outsourcing of public services by municipalities
Kuncová, Tereza ; Sedmihradská, Lucie (advisor) ; Trgiňa, Gejza (referee)
This master thesis deals with outsourcing in public sector specially focused on one type of public services. There are three main goals of this thesis: to describe outsourcing in public services, to determine methodology of evaluation forms of providing public services and as a case study to compare past and current form of providing public service called Publishing city hall magazine in Prague 7. Firstly, the thesis describes outsourcing in public sector in general, highlights current trends and future development of outsourcing. Secondly, the theoretical part determines evaluation criteria that are used in the practical part for comparison of the two forms of providing the above mentioned public service in Prague 7. Moreover, the criteria are applied to compare the same public service among 10 Prague districts. The result of the case study shows that the current form of publishing city hall magazine in Prague 7 is less expensive and the magazine has better quality than the previous one.
|
|
|
Taxation of employment income in the Czech republic and Great Britain
Zemanová, Tereza ; Tepperová, Jana (advisor) ; Trgiňa, Gejza (referee)
The aim of this thesis within the theoretical and comparative part to identify the similarities and differences in the taxation of income from employment in the Czech Republic and Great Britain in the context of structural components and on the basis of facts to determine any recommendations for the Czech Republic, whose introduction could have positive impact on the resulting tax burden or, conversely, find and highlight solutions that are applied in the Czech tax system. The application will demonstrate these differences and specifics on examples aimed to seek lower tax liability for a selected amount of income tax and show the way of taxation of income from employment.
|
guest ::
