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The Suggestion for Economy Improvement of Municipality
Lindovský, Matěj ; Dubová, Petra (referee) ; Lajtkepová, Eva (advisor)
Bachelor´s thesis deals with the municipality economy of Těškovice in 2006 – 2008. The aim of this work is analyses revenue and expenditure and to evalnate the municipality economy. The first chapter of the contain the theoretical explanations, second chapter is focused on evaluation of management in municipality Albrechtice and third chapter describe feasible solution.
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Municipality Finance Management Improvement
Křížová, Michaela ; Pech, Miroslav (referee) ; Lajtkepová, Eva (advisor)
Bachelor´s thesis deals with the municipality economy of Nová Buková in 2004 – 2007. The aim of this work is analyses revenue and expenditure and to evalnate the municipality economy. Principally, the first part of the work is focused on theoretical municipality knowledge in the Czech Republic, the second part of the work comprises the basic information about Nová Buková municipality, municipal office and budget operation. The third part of the work analyses and evalnates the budget revenue and budget expenditure. The last part of the work comprises the recommendation for economy effectivity improvement of the municipality.
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The Improvent Proposal of Financial Management of The Local Autthority
Kaufmannová, Jana ; Musil, Josef (referee) ; Zeman, Václav (advisor)
This thesis deals with money management in municipality Libchavy in years 2005 - 2007. Its theoretical part sums sup the most important pieces of knowledge concerning municipality functioning and money management of municipality. The practical part comprises the analyses of the status of municipality money management in the field of budget receipts and budget expenditures. In terms of previous pieces of knowledge, there are defined proposals for improving money management and contribution of municipality.
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Dynamic Elasticities of Tax Revenue: Evidence from the Czech Republic
Havránek, Tomáš ; Iršová, Zuzana ; Schwarz, Jiří
Tax revenue elasticities with respect to tax bases are key parameters for the modeling of public finances. Yet the existing studies estimating these elasticities for post-transition countries disregard the effects of tax reforms on tax revenue, which renders their estimates inconsistent. We use a unique data set from the Czech Republic to account for the effects of reforms and estimate both short- and long-run tax revenue elasticities. Our results suggest that the long-run elasticities are 1.4 for wage tax, 0.9 for value added tax, 1.7 for profit tax, and 1 for social security contributions. The adjustment process for value added tax and social security contributions is fast, but for the remaining two categories it is important to distinguish between the short- and long-run elasticities: the initial response of revenue to changes in the bases is weak. In the case of wage tax it takes half a year for the elasticity to surpass unity.
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Tax reforms in Czech Republic since 1993
Eppertová, Iveta ; Schvábová, Andrea (advisor) ; Kubátová, Květa (referee)
This thesis is describing tax reforms in the Czech Republic since 1993. It brings the definition of the tax reform first and then it describes various tax reforms the way they were carried out during this period of time in the Czech Republic. The goal of this thesis is to analyse the influence of tax reforms on the total tax revenues, on the shares of taxes collected to the total tax revenues and on the structure of tax mix. Further more this thesis shows the ways how the goals marked out in the tax reform were achieved.
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The Budget Resourses Managed by Municipality
VOZKOVÁ, Lenka
This bachelor thesis addresses the implementation of budget means by a municipality. The thesis is divided into a theoretical and a practical part. The practical section describes the municipal authorities, their division, position and function. Next it describes the budgetary determination of taxes in the Czech Republic, which affects incomes of municipalities and towns in a crucial way. In 2008 this law about budgetary determination of taxes passed through an important amendment of act, which introduced new criteria for reallocation of shared taxes ratio for municipalities. Last bud not least it pursues a municipality budget, a budget structure, a budget setting, an approval of a budget proposal and budgetary control. The practical section of this thesis aims at an analysis of a concrete municipality economy. It describes single budget revenues and expenditures of the particular municipality.
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Daňové příjmy municipalit v zemích Evropské unie
Knížová, Štěpánka ; Láchová, Lenka (advisor)
Práce je zaměřena na bližší popis charakteristik daňových příjmů municipalit v členských státech EU. Cílem práce je analyzovat význam daňových příjmů pro municipální rozpočty v různých zemích EU, jejich objem, strukturu a vliv na finanční soběstačnost municipálních rozpočtů. Práce přibližuje rozdílné přístupy k daňovému určení a společné tendence v této oblasti. Dále uvádí pozitiva a negativa, spojená s přiznáváním vyšší míry daňové autonomie municipalitám. Část práce je zaměřena na bližší popis systému daňového municipálního financování v Německu, Švédsku a Francii. V práci je také zahrnuta charakteristika systému daňového určení v ČR, včetně připravovaných změn.
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