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Municipal Budget Proposal
Mrkvicová, Nikola ; Kafková, Radmila (referee) ; Čižinská, Romana (advisor)
Bachelor thesis deals with the draft budget of the municipalities, the small town Velké Němčice, for the next period, i.e. for the year 2013. In the theoretical part are summarized fundamental knowledge about the community, their revenue and expenditure and about the budgets of municipalities. The practical part analyzes the budgets in 2011 and 2012, and the draft municipal budget for the following year.
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The Improvent Proposal of Financial Management of The Local Autthority
Kaufmannová, Jana ; Musil, Josef (referee) ; Zeman, Václav (advisor)
This thesis deals with money management in municipality Libchavy in years 2005 - 2007. Its theoretical part sums sup the most important pieces of knowledge concerning municipality functioning and money management of municipality. The practical part comprises the analyses of the status of municipality money management in the field of budget receipts and budget expenditures. In terms of previous pieces of knowledge, there are defined proposals for improving money management and contribution of municipality.
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Public revenues, their characteristics, types and classification
HACH, Václav
The Bachelor thesis of "Public revenues, their characteristics, types and classification" describes the public revenue, as part of the budget or extra-budgetary funds. Because the work is entire theoretical, describes revenue in general, no specific examples. I will be used a compilation method. The Bachelor thesis is focused on three main chapters. The first of them describes general definition and classification of public revenue. The second part describes the main characteristics of local government financing after 1989. The last part describes the meaning of the various types of public revenues in local budgets. The end of the Bachelor thesis emphasizes the substantial role of public revenues in local finances.
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Municipal Budget Proposal
Mrkvicová, Nikola ; Kafková, Radmila (referee) ; Čižinská, Romana (advisor)
Bachelor thesis deals with the draft budget of the municipalities, the small town Velké Němčice, for the next period, i.e. for the year 2013. In the theoretical part are summarized fundamental knowledge about the community, their revenue and expenditure and about the budgets of municipalities. The practical part analyzes the budgets in 2011 and 2012, and the draft municipal budget for the following year.
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The Improvent Proposal of Financial Management of The Local Autthority
Kaufmannová, Jana ; Musil, Josef (referee) ; Zeman, Václav (advisor)
This thesis deals with money management in municipality Libchavy in years 2005 - 2007. Its theoretical part sums sup the most important pieces of knowledge concerning municipality functioning and money management of municipality. The practical part comprises the analyses of the status of municipality money management in the field of budget receipts and budget expenditures. In terms of previous pieces of knowledge, there are defined proposals for improving money management and contribution of municipality.
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Analysis of the VAT revenues in the selected countries EU in the period 1995-2012
Horák, Zdeněk ; Chmelová, Pavla (advisor) ; Štípek, Vladimír (referee)
The main aim of this thesis is the analysis VAT revenues in the Czech Republic , the Slovak Republic and Malta in the period between 1995-2012. For the analysis, I chose the country where the VAT lottery is already put into practice several years (Malta) or starts this year (Slovakia) with the country which has formed a common state with Slovakia (Czech Republic). As a secondary aim of analysis is the VAT lottery and the assessment if this tool can help to higher VAT sellection. Due to the limited availability of data for the period 1993-1994 and due to the fact that VAT has been introduced in Malta since January 1. 1. 1995, for the analysis is selected periods from 1995 to 2012. I chose the topic for the timeliness, because they often talk about the optimal settings of the VAT rate in professional and political circles. They also lead discussions about what's the best way to collect this tax. The so-called VAT lottery thanks discussions become very controversial - increases VAT revenues or increases control only citizens of the state? The theoretical part will include tax theory, the issue of the state budget and gross domestic product. At the beginning of the practical part, there will be described the legislation for VAT and the development of rates in this tax for said countries. Followed by a comparison of the VAT revenues for these countries to the total public revenues and analysis of dependence of growth real GDP to the growth of VAT revenues. The end of the practical part will include an analysis of the VAT lottery, which runs from 2004 in Malta and can therefore analyze the costs and revenues. The practical part will be using data from international databases Eurostat or World bank.
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The evaluation of the efficiency of the dog tax in Prague and Central Bohemian region
Soukupová, Sandra ; Slavík, Jan (advisor) ; Vejchodská, Eliška (referee)
The dog tax has been part of the Czech tax system for many decades. Nevertheless there are almost no studies solving the issue about efficiency and effectiveness of the dog tax. The answer to this issue is very interesting and brings conclusions that shouldn't be ignored. The empirical research has come up with conclusions that could disprove or at least minimize the opinions approving the preservation of the dog tax. The costs of the dog tax selection are much higher than the selection's costs of other taxes in the Czech Republic. The revenues from the dog tax don't even add up to 1 % of the total revenues. Due to all these facts there turns up a question whether it is necessary to collect this tax or not.
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