National Repository of Grey Literature 5,278 records found  1 - 10nextend  jump to record: Search took 0.13 seconds. 


Podněty zaměstnanosti v České republice: porovnání současných a navrhovaných sociálních podpůrných systémů
Jurajda, Štěpán ; Zubrický, Jozef
We calculate net replacement rates and marginal effective tax rate that Czech families face when deciding on their labor supply.

Analysis of social services for seniors in the Czech Republic during the years 2007 - 2015
Fialová, Tereza ; Prudká, Šárka (advisor) ; Kotýnková, Magdalena (referee)
This thesis focuses on the theme of social services for the elderly and its development since 2007 to 2015. The goal is to describe the development of social services in the Czech Republic, in the regions of the Czech Republic and comparison between them. The Bachelor thesis also has the goal of informing about the current situation and future predictions. The theoretical part deals with the definition of social inclusion services within social policy. An integral part is the description of the basic forms of social services, social service providers and legislative and financial framework for social services in the Czech Republic. The method used in this part is the literature research focused on characteristics of social policies, particularly on social services. The empirical part follows information from theoretical part. The research is focused on the Czech Republic as a whole and then goes into exploring the specifics of individual regions and their comparison. Here, the methods used are: analysis of the existing system of social services and regional comparison. The data sources are mainly from Czech Statistical Office and Ministry of Labour and Social Affairs. The result of my investigation is the confirmation of the need for social services in the lives of seniors. The goal of this thesis is to highlight the current systemic shortcomings of providing and funding of social services, mainly because of increased number of seniors in Czech Republic.

Comparison system of care for people with mental disability in the Czech Republic and abroad
KUBÍČKOVÁ, Jitka
The work deals with a comparison system of care for people with mental disabilities in the Czech Republic, Great Britain and Austria. The work is divided into five chapters, the first chapter deals with the definition of mental retardation, persons with mental disabilities. Another chapters are related to the description of systems of care for people with mental disabilities in each country. The final chapter entitled "Comparison" refers to fill goal of this thesis, and it is the comparison of individual countries and their systems of care.

Liquidation of a company
Brandejsová, Michaela ; Miková, Tereza (advisor) ; Roubíčková, Jaroslava (referee)
The process of liquidation of corporations in the Czech Republic is the subject of the bachelor thesis. The whole course of the liquidation leading to a termination of the company is considered from the legal, financial and tax perspective. There are mentioned reasons for the liquidation of a company and description of the duties and rights of the liquidator as the central figure of the whole process at the very beginning of the theoretical part. Furthermore, the thesis deals primarily with the detailed description of the entire process of liquidation - from voluntary decision of the partners to finish the business to deletion of legal entities from the Commercial Register. In the practical part, alternatives to termination of the liquidation in a fictitious enterprise are given, primarily from accounting point of view.

Odhady vytěsnění nákladů mrtvé váhy z daňového úniku: firemní výzkum používající data z České republiky
Hanousek, Jan ; Palda, F.
In the presence of the underground economy taxes give rise to a deadweight loss from displacement of efficient producers by inefficient producers. We consider an economy in which a producer faces two types of costs: the cost of production, and taxes.

The value of life from macroenomic point of view in United States of America, Czech republic and Russia between years 2007-2014
Antoš, Michal ; Zeman, Martin (advisor) ; Brabec, Petr (referee)
The subject of this bachelor thesis is the research of the value of life calculation in the Czech republic, United states of America and Russia in 2007-2014.The main purpose is to analyze and compare values of life and major factors influencing them. The hypothesis is that value of life differs in selected countries due to distinctions of sections influencing them. The theoretical part is devoted to sections directly or indirectly influencing values of life, and then analyzing and comparing them together within the selected countries. The selected sections are education, health care, labor market, inequality and living standards. The practical thesis approach is to calculate the values of life for the individual states. The values of life are calculated for so called, representative individual, who is 40-years old citizen of selected country. In the period, in which is the value of life calculated, the retirement age and life expectancy are also considered in formula. Calculated values are examined and the economic and political measures are offered to the states, which can turn into significant increases in the value of life in future.

Estimate VAT selection after the introduction of electronic evidence of sales in the Czech Republic from 2016
Píchal, Dominik ; Pikhart, Zdeněk (advisor) ; Zeman, Martin (referee)
The Bachelors Thesis focuses on the topic of the tax collection and other subjects that are related to the topic like underground economy, tax evasion and other instruments that lead to the efficiency improvement of the tax collection. Electronic evidence of taxes in Czech is the kind of the instrument that aims towards the increase of the tax collection and improvement of the control of the taxpayer. Comparation and analysis was used for its methodological basis. Analysis and comparison serves as the proof that the thesis, of the electronic evidence of taxes beeing an effective instrument, is correct. The merit of the thesis is an overall description of the chosen phenomena affecting the tax collection, description of the models of electronic evidence of taxes from abroad and most importantly description and analysis of the upcoming czech one.

The current legislation and future development of transfer taxes in the Czech Republic
Jarošová, Jana ; Slintáková, Barbora (advisor) ; Doležalová, Ivana (referee)
This diploma thesis focuses on the analysis of the effectiveness of transfer taxes in the period 2006 to 2010 in the Czech Republic. The first part of this thesis describes the historical development and the basic characteristics of transfer taxes in the Czech Republic and analyzes in details the current legislation. The second part deals with the analysis of the effectiveness of transfer taxes, i.e. measurement of the administrative costs of taxation and their subsequent comparison with revenues. The measurement of the administrative costs is used by the method called WTE staff. On the base of the measurement is done the conclusion about the administrative costs of taxation and about efficiency of transfer taxes in the tax system of the Czech Republic. The third part discusses on plans for future development in this area of transfer taxes in the Czech Republic.

Comparative analysis of sickness insurance in Czech Republic, Germany and Austria
Hrušková, Tereza ; Vítek, Leoš (advisor) ; Bayer, Ondřej (referee)
This bachelor thesis persues sickness insurance in Czech Republic, Germany and Austria. Sickness insurance is important part of social security system, it provides partial substitution of wage in case of illness or incapacity for work and mitigates the decline in living standard due to loss of income. Main objective of this thesis is to describe the systems of health insurance and to compare selected elements of insurance in each country. The first part contains the historical development of social security in Europe. From the second to fourth chapter there is described the sickness insurance of individual countries . The last chapter is a comparative analysis of selected elements of health insurance.