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Evaluace a aplikace metod měření administrativních nákladů výběru daní
Vymazalová, Pavlína
This diploma thesis deals with the evaluation and application of methods for measuring the administrative costs of tax collection. The aim was to apply measurement methods to road tax and compare the results with the literature. The evaluation was carried out using a questionnaire survey for 387 respondents and eye-tracking research for 60 participants. The results show that the costs associated with completing a road tax return are higher for people over 40 than for younger people, the costs are higher for men than for women and the costs are also higher for people with less education. In the conclusion, the research results are summarized, their comparison with the results of other authors and recommendations leading to the reduction of indirect administrative costs.
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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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Dopady transpozície Smernice č. 2013/34/EU do účtovných úprav mikropodnikov v Českej republike a na Slovensku
Kondrlová, Veronika
This diploma thesis focuses on the problematics of transposition of the European regulation no. 2013/34/EU into national accounting standards of micro-enterprises in the Czech and Slovak Republic. It consists of several chapters. The first few chapters of the thesis are dedicated to the accounting harmonisation as one of the main reasons for the formation of European regulations and directives for individual member states of European Union. Other chapters focus on the structure and the content of the regulation no. 2013/34/EU. The key part focuses mainly on the simplification caused by the application of this regulation into micro-enterprises. Consequently, the degree of implementation of the regulation in both member countries and the impact of individual simplifications on the national accounting regulations are analysed. In conclusion, the consequences of the regulation itself and the potential pros and cons connected to its implementation are summarized as well as suggestions and actions which would increase the effectivity and improve the business environment for micro-enterprises in the Slovak and Czech Republic.
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Dopad implementace směrnice 2013/34/EU na administrativní zátěž mikropodniků
Oberreiterová, Monika
Oberreiterová, M. The impact implementation of the Directive 2013/34/EU on administrative burden of microenterprises. Diploma thesis. Brno: Mendel University, 2019. Member states were obliged to incorporate the directive into their laws with effect from 1 January 2016 at the latest. The diploma thesis introduces the directive including the development that led to its adoption. The Directive introduced a new categorization of entities, adding a micro category. An important part is also its acceptance in the Czech Republic. The Orbis database is used to select a suitable micro enterprise and quantify the potential impacts. In order to investigate the potential impact on the administrative burden of micro-enterprises in the Czech Republic, accounting alternatives are being examined, namely simple accounting and recording income with the application of flat-rate expenses.
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Administrative costs of taxation
Vašata, Marek ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
This bachelor thesis deals with the theme of the measurement of the direct administrative costs of taxation. The subject of the bachelor thesis is to calculate direct administrative costs of taxation in the Czech Republic within the years 2014 and 2015. This measurement of administrative costs is done by using the method called WTE staff, which is desrcibed in this bachelor thesis and which is the most common method using in these types of measurement. The first part of this thesis describes shortly the tax theory. In the second part there is a description of the administrative costs theory. The practical part of this thesis is placed at the chapter three and four. The third part consists of measurement of the administrative costs for particular types of taxes. The last part of this thesis is about comparing these costs in 2015.
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Transaction costs of public procurement related to software solutions
Májková, Tereza ; Soudek, Jan (advisor) ; Polák, Petr (referee)
Even though public procurement processes are strictly controlled and they have to follow the legal framework, there are still many decisions the contracting authority has to make. It has to choose the method of preparation (whether to use the external help or not), the type of procurement procedure, the method of evaluation of the bids and the evaluation criteria. Those partial decisions have a big impact on the transaction costs of the procurement process. The transaction costs also depend on the complexity and the time and labor consumption of the procurement process. In this thesis we chose companies inquiring software solutions from the public sector and we compared their preferences, transaction costs and time-consumption of their procurement. We divided the respondents in three different groups to ministries, cities and indirectly controlled institutions (including universities and medical units). According to our analysis the most difficult and the most time-consuming procurement processes take place at ministries, the least time-consuming ones at cities. Also the analysis suggests that the institutions are waiving the external administration and they use the help of the external consultants and the legal advisory more. We find that the price most frequently used evaluation criterion in the...
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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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Administration costs of Environmental Taxes
Fröhlichová, Magdalena ; Martínková, Lenka (advisor) ; Vítek, Leoš (referee)
This diploma thesis aims to investigate an administrative costs of Environmental Taxes in the Czech Republic between 2013 and 2015. A value of administrative cost has been monitored for individual customs authorities. By using an indicator of the relative administrative cost thesis also assesses an overall effectiveness of Environmental taxes from perspective of tax entity and tax administrator. The main finding from this analysis shows that administration costs of Environmental Taxes in the Czech Republic were lower and administration of these taxes was more effective than administration of Environmental Taxes in Slovakia. However in comparison with Excise Taxes in the Czech Republic the administration cost of Environmental Taxes in the Czech Republic were higher and administration of these taxes was less effective. Overall the administration of Environmental Taxes in the Czech Republic could have been considered as effective in reviewed period.
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Public Support for Applied Research and Development from the Perspective of selected Business Entity
Novák, Karel ; Musil, Martin (advisor) ; Krbová, Jana (referee)
This thesis analyses the causes of states interventions in the market environment and the risk associated with them, in particular with the state support of research and development. There are several types of support, each of them has benefits on the one hand and inducted costs on the other one. The thesis assesses the benefits and inducted cost of the various types of state support of research and development from the perspective of the company Vyzkumny ustav organickych syntez. In the case of this business entity there is the economic analysis performed and the decision rule for the most appropriate aid derived. At the same time thesis tries to find how to increase efficiency of the government support.
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Administrative costs of the public procurement for selected municipalities
Kvízová, Kateřina ; Maaytová, Alena (advisor) ; Brabcová, Pavlína (referee)
The aim of this bachelor thesis is to analyse and specify the administrative costs of public procurements among the self-government units. This paper is divided into theoretical and practical parts. In the first chapter of this publication are characterized the important terms of public procurement, the second chapter is focused on the characteristics of lower self-government units and the last theoretical part deals with transaction costs. The practical part use the knowledge of the theoretical part to the analysis of administrative costs by selected subjects per year 2013. At the end of this thesis are provided recommendations to simplify and improve efficiency of public procurements.
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