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Marketing Study of Banking Services in Czech republic and Great Britain
Jindrová, Marta ; Bonner, Nadia (referee) ; Chalupský, Vladimír (advisor)
This bachelor´s thesis compares banking sector in the Czech Republic and banking sector in the United Kingdom of Great Britain. It deals with analysis of banking services, mostly from marketing point of view, and the aim is, to recommend improvements of banking services for private clients in the Czech Republic. The purpose of the thesis is, to analyse the differences between czech and british banking services for private clients and to create recommendations for banks and their clients to increase the satisfaction of the clients.
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Design of a Sub-part of the Information System for Recording Fees
Vybíral, Martin ; Dydowicz, Petr (referee) ; Neuwirth, Bernard (advisor)
The bachelor thesis deals with the design of a part of the information system with a specific focus on the recording of fees in the state administration. The main objective of this proposal is not only to simplify the overall environment of the information system, but above all to make it more efficient in practice. In order to achieve this, the necessary methods and analyses will be used during the work, which will help us, among other things, to better understand the issue. All-important concepts will be explained in detail in the theoretical part of this thesis.
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Development of Municipal Tax Revenues
Křížek, Jan ; Hromádka, Vít (referee) ; Vítková, Eva (advisor)
The bachelor thesis is focused on the development of tax revenues. The bachelor thesis focuses on the theoretical and practical part. The first part of the bachelor thesis deals with the theoretical concept of taxes. Tax revenues of municipalities, changes in the tax designation of municipalities and the budget as such. The second part of the bachelor thesis is focused on the practical comparison of two municipalities Popice and Pouzdrany. The bachelor thesis evaluates and compares the tax development of the municipalities in the period 2012-2021. For the sake of the research, a questionnaire was conducted in the municipality of Pouzdrany to determine the awareness of the residents of the municipality on the issue of municipal tax revenues.
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Collecting fees for the removal and other disposal of communal waste
Řeháček, Martin ; Vondráčková, Pavlína (advisor) ; Kohajda, Michael (referee)
The aim of the thesis is to describe effective legislation that regulates collecting fees for removal and other disposal of municipal waste organised by municipalities. There are used also various socioeconomic approaches and the thesis seeks for the best solution how to collect the fees for the service. The study is mainly focused on Municipal Fees Act and its regulations because they cause most of problems in practice. Author's opinion is that such a regulation is completely wrong. According to the author of the thesis, there were found features of The Tragedy of the Commons theory in the regulations which means in practice that the whole system is going to either collapse or cost even more money to be kept. The next negative of the legislation is the possibility to circumvent paying the fees. Then, it was proved in the study that the main principle which is the legislation built on, does not work in practice. The principle is that costs paid for the removal and other disposal of municipal waste are supposed to be equivalent to a number of inhabitants living in a town. Because of an absolute personal principle, it was also described in the thesis that minors become debtors when they turn 18 because of their irresponsible parents who do not pay the fees for them. It was recognized in the thesis...
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The easements from the perspective of Financial law
Gříbková, Petra ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The thesis aims to map, from the perspective of the Financial law with overflow to Civil and Administrative law issues of the easements, in favour of the public infrastructure of network operators. Its content is an analysis of this legal institute from its historical development, definition, classification of the existing financially legal consequences, through financial analysis of practical examples of easements with the impact of the legal practice of financially both public and private spheres, for predicting the development of this issue for the effectiveness of the new civil code. Institute of easement is analysed mainly with an emphasis on the specificities of the public elements with a direct effect to the management of local government units, or the state itself, with efforts to find an effective balance of losses and benefits associated.
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Principles of taxes and fees
Kouba, Stanislav ; Vybíral, Roman (referee)
Added value of this thesis is to order principles of taxes and fees into a system, which allows its easier application in context of tax law and law of fees. This system then uncurtain joint relations among these principles and enable its further analysis. The result is a system (tree) of principles within which principles are divided according to different criteria. They can be sorted into three groups, namely the principle of regulatory intent (there are mostly the principles of the other disciplines; these principles determine intent, reason and purpose of the regulation), the principles of regulatory instrument (it is created by the principle of legal state; these principles represents legal dogmatic) and the principles of efficient regulation (here everything follows from the principle of economy). Thesis target on material side of problem which it differs from the other thesis on this topic. An essential partial step toward revealing the system of principles is also a definition of tax and definition of fee and also analysis what is the principle.
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Komparácia bankových produktov v rámci finančných skupín
Furák, Lukáš
Furák, L. Comparation of a bank products in a financial groups. Bachelor thesis. Brno: Mendel university in Brno, 2017. In the thesis, there are described concrete bank products from chosen financial groups in the chosen countries. Thesis includes basic parametres of a products, due whitch it shall show by comparation, that even when it comes to the banks from a single financial group the setup of payments and parameters can be different, and so that the character of each bank in each financial group can be different.
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How the Payment Model Influences the Waste Number and Structure
Šubrtová, Karolína ; Pavel, Jan (advisor) ; Tománková, Ivana (referee)
The purpose of this work is to evaluate a potential relation between the number of communal and separated waste produced by municipalities in the Czech Republic and related pricing method. I am trying to demonstrate that municipalities using fixed charges, which is still the dominant pricing method in the Czech Republic, produce more communal and less separated waste than municipalities using the variable charges. The survey consists data from 22 municipalities in 2015. There are three hypothesis for verification. The first one is based on fact that if municipality use fix charging than the number of communal waste would be higher than if they use variable charging. The second one suggest if municipality use variable charging, the habitants will be more motivated to separate waste and the total number of separated waste would be bigger. The last one is comparing the total number of separated waste with total waste produced.
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Comparison of taxation in roadway and railway transportation in Czech republic in years 2005 to 2016 pointing at fiscal and regulatory function of transportation taxes
Firichová, Barbora ; Chmelová, Pavla (advisor) ; Hájek, Jan (referee)
Bachelor thesis specializes in roadway and railway transportation and defines problems connected with different taxation in both sectors. Thesis helps to organize the data in transportation, which is dispensable in economy and fast developing. Thesis provides the base for making an analysis of taxation tools nad functions which they should fulfil. Attention is pointing at fiscal and regulatory function. Analytical part defines fundamental institutions in transportation and relevant strategic documents. In time from 2005 to 2016 an analysis of Czech republic is done, thesis focuses on development of transportation tax rates, development of tax income and statistical data about changes of structure in personal and freight transport. The goal is to use the analysed data for final evaluation and put them in context of the goal of Transport policy 2014-2020. Bachelor thesis is able to say that national and supranational interest may differ and so that the regulatory tendency does not always corespond with fiscal essence of taxes. The goal of Transport policy is not fulfilled yet, but the development can be considered as positive. Nevertheless the railways are not stimulated enough the roadways are not sufficiently regulated.
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Principles of taxes and fees
Kouba, Stanislav ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Mrkývka, Petr (referee)
Added value of this thesis is to order principles of taxes and fees into a system, which allows its easier application in context of tax law and law of fees. This system then uncurtain joint relations among these principles and enable its further analysis. The result is a system (tree) of principles within which principles are divided according to different criteria. They can be sorted into three groups, namely the principle of regulatory intent (there are mostly the principles of the other disciplines; these principles determine intent, reason and purpose of the regulation), the principles of regulatory instrument (it is created by the principle of legal state; these principles represents legal dogmatic) and the principles of efficient regulation (here everything follows from the principle of economy). Thesis target on material side of problem which it differs from the other thesis on this topic. An essential partial step toward revealing the system of principles is also a definition of tax and definition of fee and also analysis what is the principle.
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