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The income situation of selected municipality in less favourable conditions
POVIŠEROVÁ, Eva
The thesis is focused on analysis of income situation of municipality in less favourable conditions. Municipality with smaller number of inhabitants are always dependent on tax revenue, which however are not sufficient for refundment of necessary expenditure. Then therefore to didn't have to happen to abridgement expenditure areas conversely could be assure development, must municipality search other ways and means of income in his budget. Requisite development conditions of municipality so will prevent departure young people to town conversely attract inhabitants to country. Mostly exploited possibility by all the municipality is increment of income by the help of subsidies or grants. This possibility is supported by the state, which offers by means of individual ministry different grant programs. Important providers became individual regions. The South Bohemia region offers to all his municipality possibility derive from different subsidy and grant programme.
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Comparison of the Czech and the Swedish tax system
Fenclová, Veronika ; Dočkal, Dalibor (advisor) ; Urban, Luděk (referee)
In my bachelor thesis I deal with comparison of Czech and Swedish tax system. The tax system of Sweden is ranked among successful tax systems of the world and is different from the Czech one that is why I have chosen this system for comparison. The aim of this thesis is to refer to differences between these systems and assess the impacts of the tax systems from the perspective of public finances. The thesis is divided into 3 chapters. In the first one I deal with tax theory to understand the problem. The second chapter is about Czech tax system and in the final chapter the description of Swedish tax system a comparison with Czech system is situated. Some recommendations are mentioned too.
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Self incomes of city district Dolní Počernice
Brejcha, Tomáš ; Sedmihradská, Lucie (advisor) ; Kubík, Rudolf (referee)
This bachelor thesis concernes with self incomes of Prague city district Dolní Počernice. Analysis of these incomes is the main goal of this work, then comparing them with incomes of municipality Šestajovice. I also consider the opportunity of annexation of Šestajovice to the capital city Prague. In the first teoretical part is described the arrangement of Prague and the way of it's financing, so as financing of city districts of Prague and municipalities. In the following part is the analysis of self incomes of Dolní Počernice in year 2008. The last part includes comparation of incomes of both subjects. After above mentioned analysis and comparations I confirmed my presumption that the Dolní Počernice's possition is more profitable, mainly thanks to chance of higher financial sources for investment projects and lower risk conected with filling the budget. Based on these analysis it is possible to claim that for Šestajovice would be preferable to annex to Prague, however this is not actual nowadays.
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Principles of taxation in Czechoslovakia during 1918 - 1938 and in the Czech Republic from 1993 to 2008
Steiner, Petr ; Vostrovská, Zdenka (advisor) ; Jílek, Josef (referee)
This work's task is to compare the basic principles of taxation in Czechoslovakia during 1918 - 1938 and in the Czech Republic from 1993 to 2008. It shows what the Czechoslovakian tax system in the previously mentioned period was based on and which principles it has been based on in the Czech Republic since 1993. It emphasizes the comparison of the forms of taxation, the structure of taxes and the contribution of individual taxes in the national budget's income. Important is also the outline of how the collected taxes are used in the state budget -- how the resources are and used to be redistributed and for which purpose, what targets were and are being reached and how the targets differ depending on time and the government's interests. The work is also going to show the tax burden rate and its impact on the tax revenue and economic productivity comparing both of the observed periods. It will then describe the possible influence of the tax burden on the economic activity, possibly on other behavior of the population according to the economic theories.
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Taxation in France during financial crisis
Bušovská, Monika ; Láchová, Lenka (advisor) ; Láchová, Lenka (referee)
The aim of this work is a detailed description of French taxation system in 2008 and analysis of its changes for 2009. In the work are used the newest data available and practical examples are illustrated. Descriptive method is used for snapping of French taxation in 2008. Analysis of changes of tax system for 2009 and comparisons with the year 2008 follow. The result of description of tax system for 2008 is a statement, that high tax burden is in France and taxation is considerably complicated and is not transparent especially for amount of exceptions and other conditions. Reaction to negative changes of economy, which took place during financial crisis, is change of taxation for 2009. These changes cause further increase of tax burden of work, but they also increase tax revenue of the French republic. The revenue should be used to increase economic growth and deficit reduction of France. According to OECD well-timed reaction to financial crisis will bring less economic damages than in other European states. France should focus on reducing national expenditure and boost competitiveness of French companies by decreasing tax burden of work and limitation welfare benefits.
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Measurement of impact government policy on tax revenue
Bayer, Ondřej ; Vítek, Leoš (advisor) ; Vítek, Leoš (referee)
This work deals with the measurement of impact government policy on tax revenue, when the main target of this work is comparison of government estimation with real status. Main data sources are explanatory reports on government estimations and on other side there are real data from Ministry of finance. This work is focusing on income taxes since 2004 to 2007.
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The influence of a fast growth of the population upon budget management of the chosen local authority
Krušina, Michal ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
The purpose of this bachelor thesis is to find out how a fast growth of the population impacts upon budget management of the chosen local authority, i.e. in which way -- if in any -- these changes in the number of population affect the council's revenues and expenditures. In the first part of this paper, a local authority is defined in general, including its functions and its budget with its revenues and expenditures. In the second part, the suitability of the choice of the local authority is supported by evidence based on demographic analysis of the population growth. The third part is focused on how the changes in the number of population affect the revenue part of the local council's budget; and the last part deals with the impact of these changes on the expenditure part. The large dependence on change in the number of population was demonstrated at most of tax revenues. On the other hand at expenditures there are dependent only two kinds, expenditures for protection of environment and expenditures for local authority.
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The Influence of Increase in Number of Inhabitants on the Tax Revenues of City of Brandýs nad Labem
Frydrýšková, Jana ; Sedmihradská, Lucie (advisor)
The purpose of this work is to analyse dependence of tax revenues on a number of inhabitans and to demonstrate it on the example of the particular municipality and to compare the acquired data with the national average. In the first part possible sources of financing are defined and tax revenues development is described. In the second part I focuse on a selected municipality with regard to certain characteristics of tax revenues and the number of inhabitants of this municipality. In the third part the detail analysis is carried out that examine dependence of tax revenues on number of inhabitants and provides a comparison of analysed characteristics of selected municipality with data applying for the Czech Republic.
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Local charges in selected towns in Czech Republic
Burdová, Markéta ; Sedmihradská, Lucie (advisor)
This work deals with local charges in ten towns of the Czech Republic. These towns are as follows: Žďár nad Sázavou, Znojmo, Karlovy Vary, Příbram, České Budějovice, Benešov, Olomouc, Svitavy, Tábor a Šumperk. Analysis of rates and profits in individual charges and comparison within towns is also dealt with. In this comparison are used data from 2007. The work concludes with comparison of structure of profits from local charges in the whole Czech Republic. The significance of incomes from local charges in these ten towns is also analysed. The result of this search is that the share of local charges in the total incomes in individual towns is only on a low level.
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