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Analysis of the VAT Revenue in the Czech Republic from 1993 to 2011
Lorencová, Lucie ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The main goal of the thesis is to analyze the progress of VAT revenue in the Czech Republic during the period 1993 -- 2011 in comparison with the growth rate of GDP, with the progress of national debt and with the level of arrears of VAT. Currently most of countries run economic recession which causes governments have to apply some interventions to protect other decline of economy. One of them was applied also in the Czech Republic in the form of increasing of both VAT rates. The basic VAT rate increased to 20 % and the reduced one to 14 %. Nowadays both professional and public discussion about suitability of another VAT increasing is conducted. The theoretical part will include main characteristics of tax system in the Czech Republic (especially value added tax), fiscal policy, GDP and state budget. In the introductory section of the practical part will be analyzed the legal framework development (concerning VAT) in the given period. In the main section the VAT revenue will be analyzed in the period 1993 -- 2011. The correlation between tax revenue and the growth of the real GDP, the level of national debt and the level of arrears of VAT will be also the subject of investigation. The final section of the practical part will analyze interrelations between all researched indexes during whole period 1993 -- 2011.
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Using the cultural heritage in Břeclav region (focusing on a select group of sites and related phenomena)
Lorencová, Lucie ; Riedlbauch, Václav (advisor) ; Novák, Zdeněk (referee)
The aim of the Bachelor's Thesis is to map the current state of cultural heritage in the Breclav focusing on a select group of monuments. The work is divided into two parts. The first part describes Breclav region from the perspective of cultural-historical. This part describes the use of the cultural potential of the region offers. The second part is focused on religiosity and its manifestation in South Moravia. The thesis focuses also on detailed assessment of the current state of real estate sacral monuments (churches, chapels and in particular small sacral monument) in terms of meaning and use. The final part turns to the possibilities of funding sites, and their overall significance, both for the local population and for tourism. More specifically, the culture approached the Jews and Baptists, whose traces are still appreciably virble in the locality. It also includes the performance of specific religious traditions applicable in the region. In conclusion, there are possible solutions suggested to improve the using of this cultural heritage.
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