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Tax Analysis of a Non-Profit Making Organisation
Závišková, Sabina ; Králíková, Iveta (referee) ; Kopřiva, Jan (advisor)
This thesis deal with an income tax of the making organization, which is part of non-profit sector. Theoretical part presents the essential notes with special attention to making organization established by local governments. The Practical part is focused on the analysis of taxation of Základní škola a Mateřská škola Blansko, Salmova 17 and then on the suggestion.
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The Interest Group the Union of Cities, Towns and Communities of the Czech Republic in the Process of Public Policy in the Czech Republic
Srnová, Eva ; Kotlas, Petr (advisor) ; Linek, Lukáš (referee)
Diploma thesis "The Interest Group the Union of Cities, Towns and Communities of the Czech Republic in the Process of Public Policy in the Czech Republic" is a deeper analysis of one of the important interest groups associating cities, towns and communities in the Czech public space, the Union of Cities, Towns and Communities of the Czech Republic. Activities of the Union and its contribution to the Czech public policy are in depth analyzed against a background of social movements and the theory of interest groups. The Union is assessed from the perspective of its history, types of interest groups and resources it manages (namely the membership base, financial means and means of public policy lobbying). The analysis indicates that the negative image that lobbying has in the Czech Republic needs not necessarily be fair. As an organization addressing peer groups, yet defending public interests due to the fact that the Union's members are as a part of public administration municipalities, the Union advocates those things that finally bring positive effects to lives of all citizens in the Czech Republic. In relation to challenges the Union currently faces the thesis covers also a case study of emergence of Sdružení místních samospráv. This Association of Local Governments that pursuant to the amended...
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Indebtedness and local self-government
Jirouš, Vlastimil ; Marková, Hana (advisor) ; Boháč, Radim (referee)
Title: Indebtedness and local self-government The author: Bc. Vlastimil Jirouš The author of the thesis deals with the debt of local governments, ie municipalities and regions, and regulation of indebtedness. Regulation of indebtedness divided into control debt "ex ante", which helps prevent over-indebtedness, and "ex post" regulation, which establishes the procedure for dealing with over-indebtedness of local governments Debts of local governments in the Czech Republic is gradually increasing. Even though most of the debts are debts of large cities are most at risk of over-indebtedness of municipalities with less than 1,000 inhabitants. The main cause of increasing indebtedness of local governments are investing in infrastructure. Most local governments debt consists of obligations of the loan agreements. The most common creditors are then banks . The author analyzes the suitability of regulating local government debt in terms of content and in terms of constitutional law. Notes that this regulation is to some extent necessary and constitutional point of view also possible. The current legal regulation of borrowing ex ante in the Czech Republic is characterized as partial information and case report. Development of indebtedness of municipalities and counties are on state legislation virtually...
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Tax Analysis of a Non-Profit Making Organisation
Závišková, Sabina ; Králíková, Iveta (referee) ; Kopřiva, Jan (advisor)
This thesis deal with an income tax of the making organization, which is part of non-profit sector. Theoretical part presents the essential notes with special attention to making organization established by local governments. The Practical part is focused on the analysis of taxation of Základní škola a Mateřská škola Blansko, Salmova 17 and then on the suggestion.
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Political competition in local governments and public procurement
Palguta, Ján
Municipalities in the Czech Republic manage 23.9% of the total public expenditure (approximately 10% of the GDP), with approximately half of these funds redistributed through public procurement. This is a very significant amount of public resources that should be given due attention. This analysis demonstrates that the composition of municipal governments significantly influences the process of public procurement. Our methodology allows to interpreting the estimated relationships as causal, rather than as mere correlations.
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