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Quality coefficientes in financing of tertiary education in the Czech Republic and Slovakia
Chlebuš, Jakub ; Urbánek, Václav (advisor) ; Bušovský, Ladislav (referee)
Educated people are becoming one of the most important priorities for the countries nowadays. It is the educated population that is the main prerequisite, which can ensure economic growth, stability and prosperity of a country. Because universities are considered the top education centers, it is suitable to focus on themselves. Tertiary education is one of the areas which is bound to national budgets of both the Czech Republic and Slovakia. Both countries must solve difficult questions focused on allocation of funds to individual levels of education and the schools themselves. The bachelor thesis focuses on financial system of tertiary education in the two monitored countries and in description of mechanisms, which govern the subsidy policy. At the introduction, the education is set into the context of public finance, where its dimension is perceived as a positive externality. Later it fluently continues to a legislative framework of tertiary education of both countries as one of the factors, which affects the economics of universities with funds. Then an analysis of system of financing the tertiary education is performed, where there are quality coefficientes introduced in the Czech Republic. It consists of partial indexes, therefore the amount of obtained funds from the government for public universities depends on indexes of the coefficient. It is for instance results of development, research and art activities, number of professors and associate professors, or number of employed alumnis. At the conclusion the goals and knowledge coming from the analysis are summarized.
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Transfer pricing documentation
Mitriková, Stanislava ; Frýzek, Libor (advisor) ; Bušovský, Ladislav (referee)
This final thesis deals with transfer pricing documentation from the theoretical and practical point of view. The aim of the thesis is to evaluate the settings of transfer prices within fictitious company by using processed documentation The first chapter of the thesis deals with the main principles and approaches to transfer prices to the extent provided by the legal regulations in the Czech Republic. The second chapter deals with the concept of content and composition of the documentation from the point of view of the OECD, EU and CR. In the practical part of the thesis, the intra-group transactions are analyzed in the model documentation, whether they are in accordance with the arm´s length principle.
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Real estate taxation in the Czech Republic and Great Britain
Beznosková, Marie ; Zídková, Hana (advisor) ; Bušovský, Ladislav (referee)
This masters thesis focuses on real estate taxation in the Czech Republic and Great Britain. The theoretical part of this thesis presents the tax system in both countries as well as basic information about property taxes and the system of taxation of property. The practical part of this thesis consists mainly of model examples of taxation of real estate intended for housing and real estate with commercial use. Part of this work is also aimed at comparing the tax burden. The comparison of taxes on property in both countries is made by comparing taxes on property with GDP and with total taxation. The final part of this thesis compares the tax burden in both countries by using the results from the model examples.
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Tax havens and causes of their use
Šodková, Karolína ; Finardi, Savina (advisor) ; Bušovský, Ladislav (referee)
This bachelor thesis concerns the tax havens and causes of using them. The object of the analysis is Czech legal persons in years 2009-2015. The correlation analysis has shown that neither Czech nor foreign corporate income tax rate belongs between the main reasons for using a tax haven. The causes shall be low rates of withholding tax levied on dividends and interest rates. In addition, taxable entities take advantage of tax havens so as to hide their delicate information, which has been proven by the correlation between their number and the rate of secrecy of the tax haven.
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Deciding public universities according to the quality indicators
Ludvík, Jiří ; Urbánek, Václav (advisor) ; Bušovský, Ladislav (referee)
The thesis is focused on the system of funding public universities in the Czech Republic. At first, the basic characteristics of university education are presented and the connection between university education, externalities, human capital and economic growth is outlined. Then we proceed to define the system of funding public universities and the development of individual indicators in this process. Briefly, following the university education, also the demographic development is mentioned. The last part of the thesis analyzes the impact of introducing the qualitative criteria into public universities and the expert interviews are used to determine how these changes affect the actual public universities.
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Public support and financing of football
Hyvnar, Vojtěch ; Sedmihradská, Lucie (advisor) ; Bušovský, Ladislav (referee)
This bachelor thesis describes how the Czech football clubs generally function and how are they financed. The focus here is on the club FC Viktoria Plzeň, additionally there is comparison with other comparable clubs. To fulfill the goals set I use the methods of financial analysis. Based on the findings it is apparent that the financial situation of the top Czech football clubs is not positive at all.
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Financing of public secondary school - case study
Pokorná, Žaneta ; Urbánek, Václav (advisor) ; Bušovský, Ladislav (referee)
This bachelor thesis deals with the financing of secondary education. It´s specifically aimed at analyzing the financing of specific secondary school. The work is divided into three parts. The first part focuses on a public finance and terms which are connected with them. This part also contains general information on education in the Czech Republic and method of financing. The second part contains general information about the secondary school Gymnázium Třebíč and its budget. The last section focuses on suggestions for possible improvements in its funding.
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The impact of tax haven existence to the taxpayer´s tax liability and to Czech economy
Pauknerová, Kristina ; Finardi, Savina (advisor) ; Bušovský, Ladislav (referee)
The aim of this thesis is to provide a description of the phenomenon of tax havens in relation to the Czech Republic. The thesis begins with description of theoretical background of this topic including the description of main sectors used for international tax optimalization. Among the areas of the optimization methods, which are described in this thesis, belongs dividends, royalty payments, interest income. The thesis presents an impact of tax haven existence to Czech economy. The impact on public budget is shown and counted on the model example of fictive international company. As a reaction of losses caused by profit shifting to more favourable jurisdictions international organizations are coming up with initiatives to reduce the possibilities of tax planning. The thesis is concluded with an overview which Czech republic should accept to reduce profit shifting to other jurisdictions.
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Financing in secondary education in the Czech Republic - case study
Němeček, Marek ; Urbánek, Václav (advisor) ; Bušovský, Ladislav (referee)
The author divided this bachelor thesis into four main parts. In the first part he introduces the significance of education and how is the education in the Czech Republic organized. The two following chapters describe how are the financial resources sent from the national budget to the educational institutions which consequently reallocate them to all their receivers via regional budgets. Fourth part is all about one chosen school - The Higher Professional School and The Secondary Technical School Volyne. This school is briefly described, all its financial resources are analyzed and at the end all the possible enhancements of its financial situation are suggested.
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Tax aspects of a car in business
Kořínková, Lucie ; Finardi, Savina (advisor) ; Bušovský, Ladislav (referee)
The aim of this thesis is to compare the benefits of the vehicle acquisition for businesses on a financial leasing or a loan. The theoretical part is in greater detail focused on the current state of the legislation on tax and non-tax obligations of businesses associated with the acquisition of a vehicle. The theoretical part also briefly describes two systems of EU countries which tax their cars based on the CO2 production. The practical part of this thesis is a model example which compares the economic advantages of a financial leasing and a loan. The results are also being compared with the current state of the Czech Republic market.
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