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Analysis of a Potential Impact of EU Accounting Deregulation on Administrative Costs of Micro-entities in the Czech Republic
Hanušková, Karolína ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
The thesis deals with the Proposal of a Directive of the European Parliament amending Council Directive 78/660/EEC on the annual accounts of certain types of companies (the Fourth Directive), as regards micro-entities, which proposes to exempt micro-entities on a voluntary basis from the scope of the Fourth Directive and thus to relieve them of the obligation to draw up annual accounts. The aim of the proposal is to reduce the administrative burden of European micro-entities. The proposal is examined in particular in terms of its potential impact on administrative costs of micro-entities in the Czech Republic, taking into account a specific implementation into the Czech legislation that would offer to the micro-entities the possibility to voluntarily choose among double entry bookkeeping and two alternatives: keeping tax records and keeping records of revenues with lump expenditures. The thesis then first examines the reasons for the creation of the proposal in the EU and on their basis finds its creation well-founded. Subsequently it analyzes whether the general reasons for the creation of the proposal in the EU can be applied to the specific case of the Czech Republic and also identifies several specific reasons for or against the adoption of considered legislative changes. The greatest emphasis...
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Analysis of a Potential Impact of EU Accounting Deregulation on Administrative Costs of Micro-entities in the Czech Republic
Hanušková, Karolína ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
The thesis deals with the Proposal of a Directive of the European Parliament amending Council Directive 78/660/EEC on the annual accounts of certain types of companies (the Fourth Directive), as regards micro-entities, which proposes to exempt micro-entities on a voluntary basis from the scope of the Fourth Directive and thus to relieve them of the obligation to draw up annual accounts. The aim of the proposal is to reduce the administrative burden of European micro-entities. The proposal is examined in particular in terms of its potential impact on administrative costs of micro-entities in the Czech Republic, taking into account a specific implementation into the Czech legislation that would offer to the micro-entities the possibility to voluntarily choose among double entry bookkeeping and two alternatives: keeping tax records and keeping records of revenues with lump expenditures. The thesis then first examines the reasons for the creation of the proposal in the EU and on their basis finds its creation well-founded. Subsequently it analyzes whether the general reasons for the creation of the proposal in the EU can be applied to the specific case of the Czech Republic and also identifies several specific reasons for or against the adoption of considered legislative changes. The greatest emphasis...
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Impact of introduction of the data box system on effective communication in public administration
Svoboda, Jiří ; Toman, Prokop (advisor) ; Sigmund, Tomáš (referee)
Diploma work deals with current aspects of information systems in public administration. The thesis assesses impact of introduction of the data box system on effective communication in public administration and evaluates to what extend the data boxes are beneficial to citizens of this state. After definition of terms used in this field, first part of the work is focused on the e-Government project and its four pillars. Further, thesis evaluates effect of the e-Government project on reduction of administrative burden for businessmen and on the lives of citizens in the information society. The following part of the work highlights gaps in the legislation, which creates rules for the data box system and has got an immediate impact on the efficiency of their operation. The work also surveys effects of the data box system introduction on effective communication between state and local governments on the citizens of our country. Diploma work points out the problems of the data box system, analyses their causes and offers possible solutions.
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Benefits of the Internal Market for the Business Environment
Bartková, Zuzana ; Adámková, Vlasta (advisor) ; Žamberský, Pavel (referee)
This thesis deals with the EU internal market, focusing on the recent developments related to the Single Market Act of 2010. At the same time, the work deals with a critical assessment of selected instruments of the internal market, improving the business environment and thereby promote the competitiveness of European enterprises. Selected instruments which are rated in the work were selected on the basis of the content of EU Single Market Act, specifically the thesis evaluates additional funding for businesses, instruments of the European public procurement system and ultimately the EU regulatory environment and tools for administrative burdens reduction.
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Business enviroment and barriers of entry with focus on the Czech Republic
Chovítek, Šimon ; Dočkal, Dalibor (advisor) ; Vostrovská, Zdenka (referee)
This study deals with the administrative barriers and their impact on business. Small and medium-sized businesses are the backbone of many economies, including the Czech one, nevertheless they face a considerable amount of administration and official restrictions on launch and during their activities. The aim of this work is to present the views of the economic community dealing with barriers to entry for emerging businesses. Furthermore, to examine the impact of these restrictions and the main factors that affect this area. On this theoretical basis it will be presented the current state of this area in the Czech Republic, which will be compared with selected countries. The comparison will lead to the identification of places where the Czech Republic has the potential to improve and suggestions of possible solutions.
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