The field of state budget is very topical and crucial for the future economic development of the country. The aim of this thesis is to map the political process of state budget production and endorsement. It shows the level of its affectability under the current conditions, if the state budget is only a result of wrong political decisions. The thesis discusses the process of the state budget production and endorsement itself. It also shows the state budget structure when identifying the most significant items of the state budget. The second part presents state budgets under the different Czech governments since 1993. One state budget of each government is further examined. Its production, endorsement and final performance is described. It shows the key items change under the different governments. It searches for similar tendences among governments and focuses on items which are the source of imbalances of the state budget. This thesis offers the insight to different government state budgets, in order to discuss if balanced state budget is under the current conditions attainable, whether its deficit character is determined by the process itself.

Master of Agribusiness / Department of Agricultural Economics / Keith D. Harris / Since the introduction of railroad systems to the United States in the early- to mid- 1800s, agricultural producers – particularly those in the grain, fertilizer and fuel industries – have benefitted from increased access to national and global markets. This study is designed to examine the Wisconsin 2017-2019 Biennium Budget as an indication of the state’s political desire to fund the state’s rail system and address the implications related to cooperative performance and competitive advantage in the agricultural markets. The objective is to collect data from Wisconsin cooperatives and: 1) determine cooperatives’ current use of rail; 2) estimate the average rail transportation cost for cooperatives; and 3) discuss whether cooperatives should evaluate (if not consider) switching from rail to another mode of transportation. When reviewing the participants’ current use of rail, the research findings suggest that a number of organizations use this method of transportation for both inbound and outbound business. In addition, the majority surveyed indicated competitors and/or customers also use rail as a mode of transportation. The research findings suggest that agricultural cooperatives in Wisconsin should independently evaluate the costs and/or benefits of switching from rail to another mode of transportation and the impact a change of this nature would have on the cooperatives’ input suppliers as well as end customers. The implications might impact future profitability or financial viability of the cooperative.

This thesis deals with the effects of the financial crisis on the state budget of the Czech Republic in 2008 - 2013. The main objective of this thesis is to analyze the impact of the financial crisis on revenues, expenditures and budget deficit and public debt of the Czech Republic within the selected period, in the context of measures taken by the government. The theoretical part of the thesis includes the definition of "financial crisis", the main causes of the global financial crisis, including the mechanism by which the crisis has grown into a global extent. The practical part of the thesis deals with the analysis of the impact of the financial crisis on the state budget of the Czech Republic in 2008 - 2013. In conclusion, problem areas are identified and the recommendations are formulated.

This diploma thesis examines the influence of the use, distribution and production of tobacco products on the Czech Republic state budget. In the theory part it presents some works that have dealt with the problem of the tobacco up till now and also different aspects of the state budget that are linked to the tobacco. Thus, it brings the theoretical background necessary for further work. The main part calculates, with regard on the presented theoretical background, the impact of the tobacco on different groups of Czech Republic state budget revenues and expenditures. The emphasis is put on the International Guidelines for Estimating the Costs of Substance Abuse of 2001, especially on the part concerning state budgets. The thesis does not focus only on the direct influence (on the revenue side mainly the excise tax revenue) but also on the indirect influence (i.e. revenues and expenditures that do not take place). The goal of the thesis is to answer the question whether the Czech Republic state budget is worse off because of the tobacco or whether the tobacco industry, in its widest sense, "sponsors" the treasury.

The subject of my thesis is to compare the main current standards of transparent public budgets (IMF, OECD, OBI) in terms of overall view of fiscal transparency and in terms of content coverage through the analysis of relevant documents and the formulation of specific criteria. Another goal of this work is the analysis of transparency in the state budget revenues and evaluation whether disclosure of the income of the state budget itself meets the requirement of fiscal transparency by calculating the prediction accuracy of state budget revenues in the Czech Republic and comparing the standards of transparency. I found that approaches to transparency differ in their scope and structure. In terms of content all approaches correspond only in the middle of the criteria. Publication of data on the income of the state budget with respect to prediction accuracy achieved in the Czech Republic meets the basic requirement for transparency, but there is much room for its improvement, in an appropriate commentary published data.

This paper gives an outline of the evolution of fiscal policy in Georgia. Starting in the mid-1990s, the authors break the recent Georgian history into two main periods, separated by the Rose Revolution of 2003. The first period was marked by some first efforts to generate and stabilize tax revenues, which were largely offset by the financial crisis of 1998. The Georgian budget at that time was largely financed by foreign sources. Following the Rose Revolution the country’s financial situation has improved, hyperinflation was overcome and public revenues have steadily increased due to administrative changes and tax law reforms.

The main goal of this thesis is to revise the view of tobacco issues and try to answer the question where ends and where begins costs and revenues from tobacco consumption from the perspective of state budget. Thesis defines own model, which try to identify some distortions from the reality, revising controversial Phillip Morris study (Little (2001)). The results of testing reveal inconsistent approach in calculating effects of smoking on the state budget, especially non-standard arrangement of revenue side of the state budget. Analysis also uncovers systematic overestimation of selected cost items of the state budget. The work is extended by the practical part, which discuss methodology of calculation of foreign papers and applies some findings to the Czech environment. Analysis is based on the principle of expenditure-based cost, which quantifies the limits of revenues and expenses from smoking for the end of 2010.

Darbe pateikiamos biudžeto ir biudžetinio proceso sampratos, analizuojami valstybės ir savivaldybių biudžetų projektų rengimai, svarstymai bei tvirtinimai. Nagrinėjamos savivaldybės biudžeto pajamos ir išlaidos. Nustatomi valstybės biudžeto ir savivaldybių biudžetų skoliniai santykiai bei analizuojami savivaldybių biudžetų kontrolės teisiniai santykiai. Iškeliamos valstybės biudžeto ir savivaldybių biudžetų teisinio santykio problemos bei pateikiami pasiūlymai, kaip būtų galima spręsti iškeltas problemas. / In work is given concepts of the budget and process conception of the budget, are analyzed preparation of state budgets and budgets of self-managements, discussion and their statement. Are examined self-managements budget of revenue and cost. Are established of borrowing relationships among state and self-managements of budget and had analyzed of legal control proportion of self-managing. The put forward legal problems the state of the budget and self-managements budget are submitted the offers as it would be possible to solve problems.

The theme of this thesis is the financing of the elementary and the secondary schools in the Czech Republic. I introduce the process of the educational system's financing as an integrated unit, that is consists of revenue and expenditure. This process is determinated not only by the educational system in the Czech Republic, but also by the public service and the local administrative, that managed schools and the other educational organizations. I focused on the development of the financing of schools in years 2001 - 2009, with the help of graphes, to show and describe also the today's face of the whole process. I use the international comparison. In the end of this thesis I mentioned the basic problems of this financing.

The thesis topic is nowadays among the most actual economic issues of Czech Republic because the fail of executive representation to handle dynamics of public debt within acceptable limits. In theoretical part of the thesis definitions will be presented as well as all concepts and categories related to the topic as for example state budget, its expenditures and incomes including tax system, public debt, its definition, structure, methodology of reporting and possible ways of its financing, debt service etc. Practical part of the thesis will analyze evolution of debt in Czech Republic over reference time, i.e. in last two decades. Aim of the thesis is elaboration of general theories of chosen topic and analyze of public debt in Czech Republic over reference time including identification of causes of its negative evolution.