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Evaluace a aplikace metod měření administrativních nákladů výběru daní
Vymazalová, Pavlína
This diploma thesis deals with the evaluation and application of methods for measuring the administrative costs of tax collection. The aim was to apply measurement methods to road tax and compare the results with the literature. The evaluation was carried out using a questionnaire survey for 387 respondents and eye-tracking research for 60 participants. The results show that the costs associated with completing a road tax return are higher for people over 40 than for younger people, the costs are higher for men than for women and the costs are also higher for people with less education. In the conclusion, the research results are summarized, their comparison with the results of other authors and recommendations leading to the reduction of indirect administrative costs.
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Analysis of a Potential Impact of EU Accounting Deregulation on Administrative Costs of Micro-entities in the Czech Republic
Hanušková, Karolína ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
The thesis deals with the Proposal of a Directive of the European Parliament amending Council Directive 78/660/EEC on the annual accounts of certain types of companies (the Fourth Directive), as regards micro-entities, which proposes to exempt micro-entities on a voluntary basis from the scope of the Fourth Directive and thus to relieve them of the obligation to draw up annual accounts. The aim of the proposal is to reduce the administrative burden of European micro-entities. The proposal is examined in particular in terms of its potential impact on administrative costs of micro-entities in the Czech Republic, taking into account a specific implementation into the Czech legislation that would offer to the micro-entities the possibility to voluntarily choose among double entry bookkeeping and two alternatives: keeping tax records and keeping records of revenues with lump expenditures. The thesis then first examines the reasons for the creation of the proposal in the EU and on their basis finds its creation well-founded. Subsequently it analyzes whether the general reasons for the creation of the proposal in the EU can be applied to the specific case of the Czech Republic and also identifies several specific reasons for or against the adoption of considered legislative changes. The greatest emphasis...
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Administrative costs of taxation
Vašata, Marek ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
This bachelor thesis deals with the theme of the measurement of the direct administrative costs of taxation. The subject of the bachelor thesis is to calculate direct administrative costs of taxation in the Czech Republic within the years 2014 and 2015. This measurement of administrative costs is done by using the method called WTE staff, which is desrcibed in this bachelor thesis and which is the most common method using in these types of measurement. The first part of this thesis describes shortly the tax theory. In the second part there is a description of the administrative costs theory. The practical part of this thesis is placed at the chapter three and four. The third part consists of measurement of the administrative costs for particular types of taxes. The last part of this thesis is about comparing these costs in 2015.
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Economic and social aspects of the VAT rate on selected products
Valdová, Kateřina ; Klazar, Stanislav (advisor) ; Čejková, Eliška (referee)
The purpose of my Bachelor thesis is to analyse if installation of the second VAT reduced rate in the case of chosen products in Czech Republic was effective. I have examined three indexes. These indexes are administrative costs, price and amount of chosen products (gluten free food, books, baby food). The first part of my thesis is exploring administrative cost and tax incidence. The following is about description using reduces rates in Czech Republic and European Union this rates framework. Finally I have analysed evolution of administrative costs after installation of the second reduced rate was as beneficial as expected.
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Analysis of a Potential Impact of EU Accounting Deregulation on Administrative Costs of Micro-entities in the Czech Republic
Hanušková, Karolína ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
The thesis deals with the Proposal of a Directive of the European Parliament amending Council Directive 78/660/EEC on the annual accounts of certain types of companies (the Fourth Directive), as regards micro-entities, which proposes to exempt micro-entities on a voluntary basis from the scope of the Fourth Directive and thus to relieve them of the obligation to draw up annual accounts. The aim of the proposal is to reduce the administrative burden of European micro-entities. The proposal is examined in particular in terms of its potential impact on administrative costs of micro-entities in the Czech Republic, taking into account a specific implementation into the Czech legislation that would offer to the micro-entities the possibility to voluntarily choose among double entry bookkeeping and two alternatives: keeping tax records and keeping records of revenues with lump expenditures. The thesis then first examines the reasons for the creation of the proposal in the EU and on their basis finds its creation well-founded. Subsequently it analyzes whether the general reasons for the creation of the proposal in the EU can be applied to the specific case of the Czech Republic and also identifies several specific reasons for or against the adoption of considered legislative changes. The greatest emphasis...
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Comparison of the development of tax administration in Czech Republic, Austria and Slovakia
Bošanská, Ivana ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The thesis focuses on comparison of the development of tax administration in Czech Republic, Slovakia and Austria, through the administrative costs of tax collection in various areas connected to tax administration (staff, information technology). The primary objective of the thesis focuses on the characteristics of the basic theoretical issues pertaining to the given theme. Subsequently pays particular attention to assessing the development of tax administrations of selected countries for the period mainly from 2005 to 2013. In the end, there is the comparison of and outline the differences in the development of the tax administrations of the selected countries.
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Public Support for Applied Research and Development from the Perspective of selected Business Entity
Novák, Karel ; Musil, Martin (advisor) ; Krbová, Jana (referee)
This thesis analyses the causes of states interventions in the market environment and the risk associated with them, in particular with the state support of research and development. There are several types of support, each of them has benefits on the one hand and inducted costs on the other one. The thesis assesses the benefits and inducted cost of the various types of state support of research and development from the perspective of the company Vyzkumny ustav organickych syntez. In the case of this business entity there is the economic analysis performed and the decision rule for the most appropriate aid derived. At the same time thesis tries to find how to increase efficiency of the government support.
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Administrative costs of the public procurement for selected municipalities
Kvízová, Kateřina ; Maaytová, Alena (advisor) ; Brabcová, Pavlína (referee)
The aim of this bachelor thesis is to analyse and specify the administrative costs of public procurements among the self-government units. This paper is divided into theoretical and practical parts. In the first chapter of this publication are characterized the important terms of public procurement, the second chapter is focused on the characteristics of lower self-government units and the last theoretical part deals with transaction costs. The practical part use the knowledge of the theoretical part to the analysis of administrative costs by selected subjects per year 2013. At the end of this thesis are provided recommendations to simplify and improve efficiency of public procurements.
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