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Modernization of the tax administration and the development of tax administration in the Czech Republic: Selected aspects
Petržilková, Pavlína ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The bachelor thesis deals with the modernization of the tax administration, especially its electronization. The first part is concerned with the global development of a tax administration with the help of new technologies as well as the goals to be achieved through IT systems. Addition, the first part of the thesis also addresses the benefits it brings to taxpayers. Next section discusses the current situation in the Czech Republic in terms of modernization and its gradual development since 2000. The last part compares the situation in the Czech Republic with OECD countries and highlights the strengths and weaknesses of our current tax system in this area.
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Technical evaluation
Chaloupská, Inka ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The work deals with the analysis of § 33, low on income tax. It also deals with this category from an accounting perspective. It explains concepts like modernization, reconstruction, extension. One part also contains explanation of differences between repairs and technical evaluation.
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Repairs, Reconstruction and Modernization of Panel Houses
BERNÝ, Jan
The theme of my bachelor thesis sounds repairs, reconstruction and modernization of panel houses. The main objectives of bachelor thesis are analysis of actual situation and problems of panel houses, economic analysis and measurement design. First part of thesis is literature search. The second part contains my own work that is mainly based on model project of reconstruction of panel house. Model project is aimed at energy intensiveness, price of heat energy, heat energy costs and savings before and after planned modernization. Also I described all modernization and reconstruction, which are usually executed on panel houses. Then I used a few economic indexes to valorize efficiency of planned modernization and reconstruction. The last part of model project is financing from the endowments programs. Finally I compared application of these programs and I found out the best possibility of financing.
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The problem of family and working life in the contemporary society
ŠKVOROVÁ, Jana
The Family Sociology is the main frame of the thesis. The subject of a family in the contemporary society is narrowed down especially to the problem of a family and working life. The conception of {\clqq}the individualized society`` proved to be very inspirational. The thesis is also focused on the problem of job market´s and family life´s requirements compatibility. The work is based on the academic and experiential level. In this purpose, theoretical statements related to the existing problem were used as a source and followed by the experimental research. The aim of the thesis is to support mentioned theoretical statements by empirical evidences.
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A project of complex reconstruction of family house.
TESAŘOVÁ, Věra
The aim of diploma work is to analyse condition of family house builded in the 1960s and to consider various alternatives of its reconstruction with reference to costingness and required facilities of the house. The reconstruction of this house is processed in three variants. The optimal alternative for investor is soluted in detail.
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Technické zhodnocení
Macháčková, Michaela ; Koubová, Libuše (advisor) ; Pintová, Jaroslava (referee)
Analýza § 33 zákona o daních z příjmů. Pojmy rekonstrukce a modernizace, nástavby, přístavby, stavební úpravy. Opravy a údržby. Nájemní vztah a technické zhodnodnocení v případě pronajatého majetku. Technické zhodnocení v případě spoluvlastnictví. Vymezení majetku, odpisování a účtování technického zhodnocení. Vstupní cena a zvýšená vstupní cena
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