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Public squares
Bušková, Vendula ; Rajchl, Jiří (advisor) ; Handrlica, Jakub (referee)
1 Abstract The topic of the presented thesis are issues related to public spaces. Public spaces are defined in the Municipalities Act and the Capital City of Prague Act and comprise all squares, streets, marketplaces, sidewalks, public green areas, parks and other areas accessible to anyone without restrictions, i.e. serving public use and irrespective of the ownership of the space. This is the only definition in the Czech legal system and several other norms refer to it. The main purpose of public spaces is their public use. Therefore, the relevant legal rules regulate also the limits of various activities in public spaces. The current legal regulation is rather brief and the topic has not been covered extensively in the legal doctrine as of yet. The aim of the thesis is to summarize the legal rules relevant to public spaces and the regulation of activities on them, as well as to identify issues and ambiguities stemming from the insufficient legal regulation. The first part of the work introduces the definition of public space and its history and illustrates the emergence and abolishment of public spaces. The legal definition characterizes public spaces using the listing of specific types of places and referring to a common characteristic, i.e. accessibility to public. It emphasizes that public spaces are...
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The Possibility of Tax Burden Reduction of municipalities through Electronic Auctions
Hurda, Filip ; Maaytová, Alena (advisor) ; Klazar, Stanislav (referee)
At first, this bachelor thesis analyses and gives the reader an idea about two issues, which are not closely related. One of them is the electronic auctions in procurements, and the second one is financing local self-governing units, specifically one of their tax incomes -- local fees, or rather local taxes. The empirical part of this paper associates these issues. At the start, the thesis researches the dependence of financial savings amount achieved thanks to electronic auctions on the extent of procurements, and then, it applies the relative amount of the average financial saving on the expense of the chosen town in comparison with the income from the local fees and the real estate tax from the year of 2013.
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Local taxes and immovable property taxes in a selected municipality
Petrusová, Barbora ; Láchová, Lenka (advisor) ; Sedmihradská, Lucie (referee)
Bachelor's thesis is focused on monitoring of two tax revenue - property taxes and local taxes. Bachelor thesis focuses on the development of the township Červené Pečky. It tracks the development of local charges and possible effects on the local tax rate increase of males. This thesis shows that the maximum rate for waste fee collection and disposal will not cover the associated costs. Shows the rate needed to cover costs. The thesis is also calculated as if the new municipal powers affecting property tax revenue and a comparison of my estimates and municipal tax revenue in 2010. Finally, the thesis introduces the rules for the application of local tax structures and make up properte tax.
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