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Tax Analysis of a Non-Profit Making Organisation
Závišková, Sabina ; Králíková, Iveta (referee) ; Kopřiva, Jan (advisor)
This thesis deal with an income tax of the making organization, which is part of non-profit sector. Theoretical part presents the essential notes with special attention to making organization established by local governments. The Practical part is focused on the analysis of taxation of Základní škola a Mateřská škola Blansko, Salmova 17 and then on the suggestion.
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Economic measures for crisis situations provided by selected self-governing units
PAŽOUT, Pavel
The main goal of this diploma thesis is to approach the economic measures for crisis situations and to examine their implementation within selected territorial self-governing units during the pandemic of the COVID-19. During this diploma thesis, we examined what economic measures are applied in the event of crisis situations in individual self-governing units of the Liberec Region, and how different these measures are. We also decided, by using the comparative method, to compare the numbers of infected, cured and died on COVID-19 in all territorial self-governing units of the Liberec region to create a comprehensive final idea about this problematics. The research part of this diploma thesis is not only equipped with statistics and graphs, but it is also enriched by a questionnaire survey, which we sent among the members of the task force of individual territorial self-governing units. The questionnaire contained a total of 8 questions focused on the implementation of economic measures during the ongoing pandemic COVID-19 and tried to answer the question of effectiveness and adequacy of measures taken within local governments and tried enrich this thesis with a subjective view of the issue through the eyes of the task force.
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Význam majetkových daní pro územně samosprávné celky
Smékalová, Marie
Bachelor thesis deals with theoretical approaches to composition and administration of property taxes in the EU Member States and their importance for local governments. The focus is on immoveable property tax as the most important property tax for these governments. The thesis also explores the issue of immoveable tax base erosion and its impact on local governments revenues. The purpose of the thesis is to review the approaches to property taxes and in conclusion to suggest some recommendations for their improvement, also in relation to the situation in the Czech Republic.
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Tax Analysis of a Non-Profit Making Organisation
Závišková, Sabina ; Králíková, Iveta (referee) ; Kopřiva, Jan (advisor)
This thesis deal with an income tax of the making organization, which is part of non-profit sector. Theoretical part presents the essential notes with special attention to making organization established by local governments. The Practical part is focused on the analysis of taxation of Základní škola a Mateřská škola Blansko, Salmova 17 and then on the suggestion.
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The analysis of the municipal economy
Vincenc, Jakub ; Peková, Jitka (advisor) ; Louda, Tomáš (referee)
This master`s thesis deals with the analysis of municipal budget in Jiřice since 2008 till 2015 and citizen participation in local government processes in general. The paper examines whether low citizen participation may decrease the benefits of decentralization processes. The work, according to the analysis of the municipal economy, concludes that some of the municipal documents have limited informational value, that it is complicated for citizens to understand the municipal economy, and finally that municipal economy in Jiřice is effective and observes public interests.
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A comparison of ways to ensure autonomous services in public interest by municipalities with extended powers
Hradecká, Olga ; Mitwallyová, Helena (advisor) ; Matula, Miloš (referee)
The main aim of this work is to analyze approache of different methods providing public goods in the public interest by municipalities with extended powers in the Czech Republic. In addition to the characteristics of individual methods the work focuses on legislation, particularly the new regulation on public procurement under the Act no. 134/2016 Coll., On public procurement. The aim of this study is to compare internal regulations of local governments for the procurement of small scale, beyond what the law requires. It refers to the release of the required transparency in these processes and the associated increase in administrative burdens for procurers and suppliers of public procurement.
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