National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Net position of employee and self-employed person towards public budgets
Kvízová, Kateřina ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This master thesis is focused on the analysis of payment responsibilities and entitlements resulting from these responsibilities to benefits for employees and self-employed persons in the long term period. The main aim of this thesis is to determine the overall net position of a model employee and self-employed person towards public budgets. The thesis is divided into two parts, theoretical and practical one. In the theoretical part there are analyzed tax burden of model subjects and their benefits arising from participation in the subsystems of the social security. In the beginning of the practical part there are determined assumptions of the model. Based on the assumptions a comparison of tax burden and received benefits of model subjects has been made and consequently the net position of the model subjects in the researched subsystem has been calculated. The last subchapter of practical part summarizes the total net position of model employee and self-employed person towards public budgets.
The European Union Budget
Rovenská, Michaela ; Grmelová, Nicole (advisor) ; Žák, Květoslav (referee)
The bachelor thesis deals with the EU budget. The thesis consists of five chapters. The first chapter deals with unusualness of the EU budget and describes its divergences from international organization budget and from national budget. The second chapter analyses legal background as to the EU budget, precisely as to the budgetary procedure. The thesis takes into consideration the Lisbon treaty changes. The third chapter deals with income of the EU budget and defines the terms "net balance with the EU" and "British discount". The fourth chapter describes EU expenditure. The fifth chapter focuses on the necessity of reforming the budget and contains suggestions of chosen member states.
The European Budget - Process of Creation and Future
Šťastný, Tomáš ; Stuchlíková, Zuzana (advisor) ; Popovová, Marie (referee)
This thesis gives a description of the system that regulates the flow of the European finances. Special attention is paid to UK Rebate. Member states' points of view to the European Union in reference to their Net Balances with the European Budget are also analyzed in detail. The resources of the Budget are explained in order to explore the Rebate and the Net Balances in more detail. Brief description of the Budget expenditures and eriorities is included. One chapter is devoted the budgetary procedure.

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