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Evaluation and Financial Feasibility of Investment Project Realized by Municipality
Feichtinger, Patrik ; Adlofová, Petra (referee) ; Hromádka, Vít (advisor)
The bachelor thesis deals with valuation of financial feasibility of investment project realized by municipality. In the theoretical part of thesis there are simply described possibilities ensuring of needed financial resources for realization of construction order realized by municipality and alongside there are briefly characterized basic terms from this issue. Practical part of the project is focused on analysis of budget the municipality, proposal of financial ensuring the project and assessment if its financial feasibility.
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Daňové zatížení příjmů ze závislé činnosti v České republice a státech Evropské unie
Weis, Tomáš
Weis, T. The tax burden of income from dependent activity in the Czech Republic and the countries of the European Union. Diploma thesis. Brno: Mendel Universi-ty, 2023. The diploma thesis deals with the evaluation of the impact of the change in the determination of the tax base and other tax changes in the taxation of income from dependent activity in 2021 and subsequent years. A comparison of the tax burden, including contributions to social and health insurance, is also made for different amounts of the tax base. A comparison of the tax burden of income from dependent activity in selected states of the European Union is also made for dif-ferent tax bases. The thesis also analyses the impact of tax changes on public budgets in the Czech Republic.
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Financing of secondary school established by the region
HOKR, Václav
The thesis deals with financing of secondary schools established by the individual regions of the Czech Republic. In the introduction, It addresses the development of finanancing education in the Czech Republic. Education as a public good and its importance for the development of human resources and thus the state economy. The secondary schools are financed from public resources of the state and local governments. The thesis deals with the development in the Pilsen region, the list of sources and the amount of finance. Part of the thesis is assessment of financing and management of the Secondary Agricultural and Food School in Klatovy during the past 5 years. How the amount of resources changed in the individual years after the reform of the financing of regional education in the Czech Republic.
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Usage of financial means from EU funds and Czech republic's public budgets for allowance to secondary school teachers
POKORNÁ, Nikola
The main objective of the thesis is the analysis and evaluation of support from EU sources and public budgets of the Czech Republic in the field of education of secondary school teaching staff. The analysis was carried out on all operational programmes of the current programming period and other grant or subsidy titles relevant to this work. Partial goal of the work - the success or failure of finances was evaluated on the basis the subsidy call. Component of the practical part is also an outline of the development of the educational support of secondary school teaching staff and another topic is practical recommendations for future project implementers,.
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Legal regulation of budgetary discipline
Janáčková, Kateřina ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The thesis deals with the concept of budgetary discipline and various aspects of its possible enactment in the legal system of the Czech Republic and of the European Union. The aim is to analyze the current legal regulation in this field and suggest legislative changes that could improve its existent unsatisfactory state. The first chapter provides the theoretical basis for the subsequent analysis as well as for the recommendations presented in further chapters. The concepts of budgetary law, public budgets and budgetary discipline are defined here together with the basic principles of budgetary law. The stress is put on the principle of the long-term balance of public budgets that constitutes a starting point when examining budgetary discipline. The second chapter concentrates on the regulation of budgetary discipline in the Czech Republic. Taking into consideration the current situation, when the principle of long-term budgetary balance and consequently the budgetary discipline are almost totally ignored in our legal system, I decided to focus on the analysis of drafts that have regularly appeared since the 1990s and have never passed the Parliament. Regarding the valid legal regulation I centre on expenditure frameworks which are dealt with in the law on budgetary rules. The third chapter pays...
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Forecasts of the public debt for the Czech Republic
Sentivany, Daniel ; Janský, Petr (advisor) ; Seman, Vojtěch (referee)
Main goal of this thesis is to forecast future trajectory of the public debt level of the Czech Republic when taking into account ongoing fiscal reforms of the government and the after- math of the global financial crisis. A short survey of existing literature concerning fiscal austerity is presented in the first part, followed by the further motivation for the forecast- ing of the public debt level. Second part of thesis focuses mainly on the most important question, which is sustainability of the debt. We found out, that the public debt of the Czech Republic is clearly unsustainable, we also calculated so called fiscal gap to determine the amount needed to sustain it. The last third part contains numerous scenarios showing the future development of the public debt of the Czech Republic starting the year 2003, up to the year 2060. According to our results when assuming that no strict fiscal reforms will be introduced by the government in the following decades, we found that the level of the debt in the year 2060 will exceed 260% of GDP. Keywords: public debt; fiscal gap; public deficit; public budgets; public debt forecast; sustainability; debt consolidation; debt management Author's e-mail: sentivany.daniel@seznam.cz Supervisor's e-mail: jansky@fsv.cuni.cz
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The consumption tax as a dichotomy: source of public budgets and instrument of harm reduction\n(discussion paper)
Novák, Vladimír ; Šoltés, Michal
The tax system is an essential economic policy instrument used to finance public budgets and influence the economic behavior of individuals, households, and companies. Different tax liabilities on certain forms of consumption (e.g., more ecological forms of transport, less harmful tobacco products) is in the public interest, if they incentivize consumers to replace more harmful forms of consumption with less harmful options. Such tax liability differentiation can result in harm reduction without reducing overall consumption levels. Tax differentiation based on the potential harm of the consumption needs to take into account the extent to which it will discourage existing consumers from the more harmful forms of consumption and the extent to which it will attract new consumers, who would otherwise not consume the product at all. Attempts to use excise taxation to finance public budgets and as an instrument to encourage consumers to adopt less harmful behaviors have been observed in many countries over the past decade.
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Financing of a Primary School as a Contributory Organization
JAKUBCOVÁ, Barbora
The goal of this bachelor thesis is to analye the financial sources of the selected contributory organization, to evaluate the current situation of the school and to suggest possible improvements.The thesis starts with literary research, to clarify basic concepts and processes, which are related to financing non-profit organisations. Then the selected contributory organization, the primary school Chrášťany, is introduced. In the next part the incomes and expenses of the organization from the years 2014-2018 are analysed in detail. The bachelor thesis is mainly focused on the analysis of the financial sources, so the individual incomes of the organization are analysed in detail. The incomes were assessed according to their providers as well as the share of the individual incomes in the relation to the whole. The main activity as well as the complementary activity was described and evaluated. Individual expenses of the school's budget and their share in the total expenditure were also analysed. Subsequently, the outcomes of the management of the chosen contributory organization from the individual years were evaluated and the cause of those outcomes was analysed. Lastly, the SWOT analysis, which evaluates strenghts and weaknesses at the same time mentions opportunities and threats, was used to evaluate the current situation of the school.Improvements of the current situation and their closer specifications are suggested in the discussion.
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Legal regulation of budgetary discipline
Janáčková, Kateřina ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The thesis deals with the concept of budgetary discipline and various aspects of its possible enactment in the legal system of the Czech Republic and of the European Union. The aim is to analyze the current legal regulation in this field and suggest legislative changes that could improve its existent unsatisfactory state. The first chapter provides the theoretical basis for the subsequent analysis as well as for the recommendations presented in further chapters. The concepts of budgetary law, public budgets and budgetary discipline are defined here together with the basic principles of budgetary law. The stress is put on the principle of the long-term balance of public budgets that constitutes a starting point when examining budgetary discipline. The second chapter concentrates on the regulation of budgetary discipline in the Czech Republic. Taking into consideration the current situation, when the principle of long-term budgetary balance and consequently the budgetary discipline are almost totally ignored in our legal system, I decided to focus on the analysis of drafts that have regularly appeared since the 1990s and have never passed the Parliament. Regarding the valid legal regulation I centre on expenditure frameworks which are dealt with in the law on budgetary rules. The third chapter pays...
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Funding of sport in the Czech Republic and Great Britain
Černý, Vítězslav ; Procházka, Jan (advisor) ; Šíma, Jan (referee)
Title: Funding of sport in the Czech Republic and Great Britain Objectives: The main goal of this thesis is to summatize the system of funding of sport in the Czech Republic a then to compare it with system in Great Britain. Methods: There was used method of descriptive analysis in this thesis that was used to evaluate the technical literature, Ministry of education, youth and sports materials and other texts regarding to this topic.The second method used was informal interview through electronic mail that was used for recieving informatik about funding system in Great Britain. Results: Result of this thesis is description of sport funding systems in the Czech Republic and Great Britain. Differences and weaknesses of these systems are highlighted in the end of this thesis. Keywords: funding of sport, public budgets, sport organizations in the Czech Republic
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