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Redistribution aspects of taxes and social insurance in the Czech Republic
Těhlová, Jana ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
This thesis is focused on redistribution of wealth in the Czech Republic. It explains the role of public finance and state budget as the main instruments of redistribution. The thesis indicates the factors that affect the degree of redistribution in the Czech society. Key factors for redistribution are the tax system and social and health insurance. The purpose of this work is to confirm or disprove the hypothesis that in the Czech Republic there is no equal redistribution of household income. Verification of this hypothesis is made on the basis of data from household budget statistics that are published on the Czech Statistical Office web site.
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Analysis of welfare payments
Říman, Václav ; Urbánek, Václav (advisor) ; Urbánek, Václav (referee)
The paper concerns with mandatory expenditure under conditions of the Czech republic and especially with welfare payments. First, it deals with history of public expenditure and then it focuses on mandatory expenditure in our country and its base and function in czech state budget. In the next part of the paper, structure, importance and development of components of mandatory expenditure is described and it also interests in their probable future development. In the beggining it deals with mandatory expenditure, which are demanded by law and its largest part, which are social transfers with pension allowance. Then paper continues with other mandatory expenditure, their structure and development in recent years. Next section concerns with "quasi" mandatory expenditure, which includes especially salaries of state employees. Last big chapter analyse in detail welfare payments, its compostition and purpose.
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The Comparison of the Development of State Budget in the Czech Republic and Slovakia in 2002 - 2007
Klestil, Karel ; Maaytová, Alena (advisor) ; Maaytová, Alena (referee)
This bachelor thesis is aimed at the comparison of the development of state budget in the Czech Republic and Slovakia in 2002 - 2007. The main target of the thesis is focused on finding of the fundamental differences in the content and the structure of revenues and expenditures of state budget and on comparing the development of debt. This thesis is concerned with a comparison of approved reforms in both countries as well. Data from Eurostat and Ministry of Finance of both the Czech Republic and Slovakia were used primarily. The results of research proved not only lots of differences in some groups of revenues and expenditures but also e. g. a different trend in the development of indebtedness in both countries.
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Podpora malého a středního podnikání v ČR
Hlavatá, Lenka ; Cibulková, Iveta (advisor) ; Taušer, Josef (referee)
Cílem práce je charakterizovat a hodnotit nástroje podpory malých a středních podniků v České republice v rámci Koncepce podpory malých a středních podniků 2005-2006. Práce definuje malé a střední podniky a uvádí jejich význam z hlediska vlivu na domácí ekonomiku. Zabývá se jednotlivými programy na podporu malých a středních podniků ze státního rozpočtu a fondů Evropské unie. Poskytuje přehled o institucích vládního, nevládního či soukromého charakteru, které se angažují v této problematice. Uvádí informace o podporách realizovaných v novém programovacím období 2007-2013 a obsahuje celkové hodnocení podpory malých a středních podniků.
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The Analysis of Expeditures of the Regional Budgets in the Czech Republic
Čech, Jiří ; Urbánek, Václav (advisor) ; Syrovátková, Jaroslava (referee)
The diploma thesis describes the definition, function and the stucture of public expenditures. It deals with general factors of increase in public expenditures, important growth theories and their efficiency. This thesis explains the formation and the character of the public administration, reasons for its decentralisation. It shows the position of the regional structure in the public administration system and it handles with the basic ideas of the regional policy. The second part presents the public administration and the stucture of public expenditures in the Czech Republic. The analysis of expenditures of the state budget in the Czech Republic during the period 1995 -- 2007 follows. It observes their stucture, development and the most important growth factors where the influence of growth in GDP and the inflation excels. The main chapter deals with the analysis of regional expenditures during last years. It uses the regional contribution to GDP and the number of the population for the comparison of expenditures of the particular regions and demonstration of their minor disproportions. In the sphere of managing of regional expenditures it denominates recognized deficiencies and suggests some solutions to problemes such as the breatch of plans, non-transparent subsidies, unnoticed documentation, missing penal system, slow implementation of modern budgeting methods.
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Analysis of the revenue the state financial statements for the years 1993 - 2007
Roučková, Kateřina ; Klazar, Stanislav (advisor) ; Jelínek, Michal (referee)
This work deals with the general theme of the state budget and the state financial statement. The specific objectives of the work is the analysis of the state financial statements of the Czech Republic in the years 1993 - 2007 and mainly evaluate the success rate of governments in drawing up national budgets in comparison with results published in the state financial statement for individual years. The work is divided into three chapters. The first chapter consists of a theoretical basis for the next chapter. It deals with the characteristics, the content and explanation of the most important elements of the state budget and the state financial statement. The second chapter addresses the secondary objective of the work, the analysis of the state financial statements of the Czech Republic in the years 1993 - 2007 in terms of revenue. The third chapter is focusing on analysis and evaluation of the success of governments in the compilation of selected parts of national budgets.
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Klíčové problémy veřejných financí ČR
Gavenda, Martin ; Kapinusová, Jana (advisor) ; Nováček, Jan (referee)
Veřejné finance jsou složitou ekonomicko- politickou otázkou, která je ovlivňována řadou významných charakteristik. Jsou jimi ekonomický, sociální, ale i demografický vývoj v dané zemi a jiné charakteristiky. V ČR dochází v posledních letech k vývoji, který není příznivý současnému stavu veřejných financí. Velkým problémem jsou kontinuálně rostoucí mandatorní výdaje, nespravedlivý daňový systém, dynamika růstu nákladů státního dluhu či průběžný systém důchodového zabezpečení. Vzniká tak potřeba komplexního zásahu ze strany vlády, která musí sladit ekonomickou kvalitu s politickou přípustností.
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Analýza vývoje příjmů a výdajů společného rozpočtu ES v letech 1993-2005
Mikolášová, Martina ; Svátková, Slavomíra (advisor)
Bakalářská práce se zabývá vývojem příjmů a výdajů společného rozpočtu ES v letech 1993-2005. Charakterizuje rozpočet ES jako takový, zabývá se historií jeho vzniku a popisuje schvalovací proces Evropského rozpočtu. Příjmy rozpočtu ES dělí dle jejich současné struktury a charakterizuje jejich vývoj do roku 2005. Dále práce analyzuje výdaje rozpočtu ES a charakterizuje čisté příjemce a čisté přispěvatele do rozpočtu. Nakonec se práce zabývá srovnáním Evropského rozpočtu se státním rozpočtem ČR a podává návrh na financování rozpočtu ES pomocí vlastních daňových příjmů.
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Central government deficit financing via issues of bonds
Novák, Alexander ; Radová, Jarmila (advisor) ; Veselá, Jitka (referee)
This diploma thesis surveys debt instruments used in OECD and European Union member countries for financing central government deficits and the techniques of selling government bonds. The volume and structure of the central government deficit and debt in the Czech Republic as well as organization of debt management office are subjected to a detailed analysis. Debt management accomplishments are confronted with the set out strategy and its objectives. The thesis also consists of the characteristics of securities in use (treasury bills, medium-term and long-term government bonds) as well as of legal regulations of auctions by which the securities are placed on the domestic market. An independent subchapter is dedicated to foreign issues of bonds.
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