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Ekonomické dopady zavedení elektronické evidence tržeb v České republice
Honzírková, Hana
Bachelor thesis is dealing with the impacts of implementation of the Electronic Record of Sales in the Czech Republic. The research contains state budget, mainly government revenue. Then there were analysed the Law of Electronic Record of Sales and obligations of taxpayer. In another part of work there are example states: Croatia, Austria and Slovakia where process of Cash Collections, Grey Economy and the number of tax entity are studied. The same data were found for the Czech Republic and were used in comparison. The result of comparison was used in the recommendation for the Czech Republic.
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Dopady odměňování společníků s.r.o. ve vazbě na výši starobního důchodu
Holíková, Lenka
The thesis deals with remunerations of the limited partners of limited liability companies and the influence of this action on both the current and the future income of the limited partner. For each type of remuneration, with regard to different levels of incomes, a current levy is observed. The influence on the future incomes is determined by the level of the old age pension which is acquired by the limited partner-depending on the chosen the remuneration type-from the state budget. The outcomes are gained from model examples which are supposed to serve as an overview of all the possibilities of remuneration, including their combinations. The results deal with the impacts of every type of remuneration on the state budget as well. A part of the thesis is focused on a comparison of incomes of the limited partners and incomes of self-employed people. The differences are seen from both the level of taxation and the amount of the old age pension point of view and are aimed at social insurance. The impact on the state budget is added as well.
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Dopady politického cyklu na saldo státního rozpočtu v zemích EU
Ftoreková, Michaela
The aim of the Master thesis is to evaluate how political business cycle affected the balance of state budgets of the EU countries for quarterly data from 1995 to 2015. In the models economic indicators are used GDP per capita, economic growth, unemployment and inflation. Political indicators are term of election and orientation of political party are used to measure the political business cycle. The interdependence between political business cycle and balance of state budgets of EU countries is quantified by panel regression analysis. The discussion part con-sists of two questions. The first question looks into the differences in the political cycle between the old and new EU states. The second question discusses if in the 21th century are more important political determinants of economic cycle than economic determinants. The results indicate that the influence of political business cycle is detected in models for all EU countries and for the new EU countries.Formula clause:Ftoreková, M. The influence of political business cycle on balance of the state budgets of the EU countries. Master thesis. Brno: Mendel University, 2017.
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Fiskální aspekty stárnutí populace
Schmídová, Žaneta
Diploma thesis deals with the identification of the influence of population aging on public finances in the Czech Republic. The thesis describes the effect of population aging on selected items of the state budget with a focus on state expenditures. The greatest attention is paid to old-age pensions. There is also an estimate of the impact of population aging on old-age pensions by the sensitivity coefficient and the prediction of old-age pensions expenditures for 2018-2050. Subsequently attention is given to evaluation the impact on public finances and their sustainability and propose economic and policy recommendations.
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Stárnutí populace, zdravotní stav a státní rozpočet
Rozehnalová, Hana
Unemployment isn't the only problem that puts a strain on the state. Population ageing in combination with a poor health condition brings about major problems and leads to both state and consumer higher spending. The aim of this bachelor’s thesis is to assess the impact of the worsened health condition on the work efficiency. Elderly people are the main target group. This thesis is divided into two parts, literary research and empirical analysis. In a literary research the previous studies dedicated to the issue are described, whereas in the empirical analysis the relationship between health and work efficiency is explained. It is verified using regression analysis and evaluated afterwards. The impact on the state budget is investigated as well. In addition, correlation analysis is applied. The data source is the SHARE database.
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Influence of the interest groups on healthcare reimbursement decree in Czech Republic
Bobula, Peter ; Paulus, Michal (advisor) ; Bryndová, Lucie (referee)
Reference (bibliographic reference of this thesis) BOBULA, P. (2019) Influence of the interest groups on healthcare reimbursement decree in Czech Republic. Prague, 2019. Master's thesis (Mgr.). Charles University, Faculty of Social Sciences, Institute of Political Studies. Department of Political Science. Supervisor Mgr. Michal Paulus Abstract Reimbursement decree is an important part of the healthcare policy in Czech Republic. It determines how the resources will be allocated in the healthcare system the next year. According to the Czech legislature, Ministry of Health invites the representatives of insurance companies and healthcare providers to discuss and create a balanced form of reimbursement. When they are not able to agree, it's up to Ministry of Health to determine the reimbursement in corresponding segment. We assume that this kind of organization enables the involved representatives to push their interests in order to get more favorable financing for their profession. Different groups have different positions in the bargaining process so we can expect the existence of winners and losers according to the financial arrangements they were able to enforce. Using the content analysis of final protocols from reimbursement decree conciliations, spending of insurance companies in healthcare segments and...
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The procedures for the reduction of tax evasion in the field of value added tax
ČÍŽEK, Martin
This dissertation is dedicated to tax fraud in the area of VAT (Value Added Tax). First of all, VAT terms are primarily defined according to current VAT law and also with respect to the harmonization of this tax in the European Union. The next section focuses on the VAT authority and individual constituents which contribute to the tax authority, as well as compliance with its requirements. The main part of the dissertation is dedicated to the forms of tax evasion most frequently practiced in the Czech Republic. The most widespread tax fraud, carousel fraud, is explained and described with the help of diagrams in a separate section. This matter is followed by the issue of the ways in which tax fraud is being prevented, the means of which are examined individually. The process of VAT collections in the federal budget is analyzed, as is the growth of VAT in connection with that of the GNP, in the second half of the dissertation. Subsequently, there is an analysis of the growth of VAT due to higher tax rates, and as a result of the introduction of more efficient tax collection procedures for added value and the implementation of different measures against tax fraud. The analyses are followed by potential procedures and remarks which could lead to a further reduction of criminal activity in this tax area.
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Economic development of the Czech Republic - in the first half of 2015
Dubská, Drahomíra ; Kamenický, Jiří ; Kučera, Lukáš
Evaluation of the development of the Czech Republic's real and monetary economy over the past period (performance of basic sectors, GDP, expenditures, pensions, external economic relations, prices, labor market, money supply, interest, state budget).
Fulltext:  PDF; PDF
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Economic development of the Czech Republic - in year 2015
Kamenický, Jiří ; Kučera, Lukáš
Evaluation of the development of the Czech Republic's real and monetary economy over the past period (performance of basic sectors, GDP, expenditures, pensions, external economic relations, prices, labor market, money supply, interest, state budget).
Fulltext: PDF; PDF
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