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Development of public finances and fiscal consolidation in the V4 countries
Vavrek, Pavol ; Ježek, Tomáš (advisor) ; Gregárek, Matěj (referee)
The main goal of this thesis is to evaluate and analyze the development of publicfinance in the V4 countries and their consolidation during the period 2002 - 2010. In that period of time there have been significant changes that directly affected the fiscal policies of all members of the V4. The examples of such changes is the fiscal decentralization, the admittance of this countries into the European Union and in the case of Slovakia also the fulfillment of the convergence criteria before joining the Eurozone in 2009. The work also analyses the transformation process in the V4 countries, because it very influenced the other fiscal development. The thesis seeks to examine and compare the economic policies of the governments of V4, which aim to restructure of public funds. The thesis also tries to link the knowledge obtained with the political cycle.
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Budget system and budget process
BOHDALOVÁ, Jitka
The bachelor thesis describes current budget system and budget process in conditions of the Czech Republic. The thesis deals with the characteristic of the budget system, its structure and process on the central and local level. It also deals with principles and rules. The attention is focused on budget of local government in whole thesis. The thesis uses the analysis that compiles in the practical part concrete data of financing of public domains on the regional level. The budget of the South Bohemia region and other incidental budgets are analyzed. For this purpose are monitored budget years 2007, 2008 and 2009 from the data of the South Bohemian Regional Authority. The classes of revenues and expenses of budgets are compared for these years. The purpose of using of financial instruments and assessment of the management of South Bohemia region is also analyzed. The topic of the bachelor thesis solves the issue of public budgets that is - not for the first look - touching each of us. Each citizen pays taxes, administrative charges or local taxes, etc., that are revenues of local budgets. It is important to understand how significant the principal of the fiscal decentralization is and when competences are delegated from the central level to the level of regions and municipalities - on this level, they are closer to the citizen. This stands even for local budgets that the citizen can control, influence by elected representatives or he can go to meetings of the representative board on the regional and even on the municipal (local) level because of the decentralization.
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Evaluation of the Effectiveness of Financial Links in Local Public Sector
MINAŘÍKOVÁ, Iva
The thesis is called Evaluation of the Effectiveness of Financial Links in Local Public Sector. Main goal of the thesis is the appreciation of the expense effectiveness of organization established by municipal corporation. First theoretic part explains and summarizes essential characteristics of local and regional public sector, principles of municipal authorities and deals with essential document of municipal authorities {--} the budget. In the next part the thesis deals with individual kinds of public estates and forms of assurance in municipal territory. In the practical part the thesis is focused on public estate securing in social sphere by establishing a contributory organization. The analysis of particular contributory organization´s economy is performed and the steps which increase efficiency and economy of the organization´s expenses are introduced. At the end there is short summarization of practical knowledge about the way how to ensure public estates through the establishing of organizational component, its advantages, disadvantages and reasons why this form of assuring public estates is not used too much nowadays.
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International comparison of small-sized public contracts
Rističová, Sara ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
This bachelor thesis is focused on the area of small-sized public contracts. It deals with their significance and problems surrounding them. While using international comparison, it tries to prove the benevolentness of the Czech legal frame in the relation to the public procurement methods, the assessment of public contracts and public control. Small-sized public contracts are observed from different views, such as thresholds of public contracts, general and specific rules during contracting and control system. In addition, the thesis observes new trends in the field of public procurement (central purchasing authorities and procurement to small and medium enterprises). On the basis of the mentioned criterions, there is the effort to bring a complex view of procurement in other countries (of the European Union and the United States of America) and suggest new ideas to Czech system. In the end, the selected countries are ranked by the international index of Transparency International and World Bank. On the other hand, the ranking is confronted with own-made criterions.
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Public debt of the Czech Republic
Krajíček, Vojtěch ; Izák, Vratislav (advisor) ; Blažek, Petr (referee)
This bachelor thesis deals with the public debt of the Czech republic. In the introductory (theoretical) part, the public debt is set into a sphere of Czech public's finances, followed by its complete analysis which can be also understood as a basic summary of the existing theoretical knowledge. After the coverage of basic theoretical aspects, there follows the second (practical) part which includes i.a. the main object of this thesis, formulated by a hypothesis whether the rising of our public debt may lead to national bankruptcy. This examination is based on an analysis of the main causes of problems in countries which have recently been directly threatened by national bankruptcy. The identified causes are then confronted with the current economic reality in Czech republic. For achieving the main aim of this thesis, there should also help the partial aims focusing on the formation and development of our public debt, then on the quantification of the costs of its operation and the following comparison in terms of the EU. The method used for this achievement is going to be a combination of theoretical study of professional literature and empirical analysis in the application of scientific procedures of description and comparison.
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Analysis of proportion of municipalities' tax revenues
Frýdová, Adela ; Peková, Jitka (advisor) ; Tvrdoň, Vladimír (referee)
This thesis deals with economic analysis of three different sized municipalities. Being specific, the largest one Karviná has 62 661 inhabitans. The smaller one Studénka has 10 168 inhabitans and the smallest Liptaň has 463 inhabitans. The chosen period begins in 2005 and finishes in 2009. The first part of my thesis is theoretical. There is a description of municipal law, fiscal decentralization, municipal tax, other taxex and municipal budget. Several aspects of categorization concerning revenues and expenditures are described in this first part. The second part is practical. The data have been collected from internal sources of the municipal offices. Different categories of revenues and expenditures are analyzed. I focus on tax revenues of particular budgets, as shared tax, exclusive tax and municipal tax. In addition, observation of time development in structure of particular groups of taxe sis made. The whole part is accompanied by a great range of tables and graphs which enables the reader understand the subject.
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Public Finance Reform in the Czech Republic
Pešek, Radim ; Dvořák, Pavel (advisor) ; Lešetický, Ondřej (referee)
This work describes the development of volume and structure of czech agencies of government sector expenditure side, the development of budget balance and a public debt. It judges the fulfilment of Maastricht's criteria necessary for the acceptance of common europian currency. The work also describes and scans two reforms in public finance in the Czech Republic. The proposals for solving the problems in czech public finance are introduced at the close of the work.
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Economic analysis and comparison of two municipalities, which are different in size.
Ouška, Václav ; Peková, Jitka (advisor) ; Dědíková, Věra (referee)
This thesis deals with economic analysis and comparison of two different size municipalities in years 2002-2008. Specifically, two municipalities from South Bohemia Region - Strakonice (23 000 inhabitants) and Katovice (1 300 inhabitants). The first part of my thesis is theoretical. I describe the legislative of municipalities in Czech Republic there, also their jurisdiction and budgets (categories of revenues and expenditures). The second part is more extensive and there is a description of the practice. I analyze and compare different categories of revenues and expenditures. I use here materials from the both previously mentioned municipalities. This part is accompanied by tables and graphs.
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Political cycle and the trend of public finance in the Czech Republic since 1993
Hýbner, Tomáš ; Kapinusová, Jana (advisor) ; Zemplinerová, Alena (referee)
The theoretical part of the bachelor thesis deals with issues of the political cycle, the behavior of political parties inside this cycle and the behavior of citizens in position of voters. Then there is investigated the influence of this behavior on the business cycle as well as on important fiscal indicators development, such as budget or budget deficit. The practical part of this work deals with public finance development and emphases central government finance with regards to the relations of this development with the political cycle. The area that was investigated was the Czech Republic in the period from year 1993, when the independent state was established, to these days.
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