The final thesis analyzes funding of Czech healthcare system in 2015 and shows its sustainability in future years in order to answer the question, what is the impact of the abolition of regulatory fees, which were introduced in 2008, subsequently in 2014 and cancelled in 2015. Many demographic changes, specifically age structure of the nation, occurred over recent decades in the Czech Republic. This fact caused disproportionate changes on the expenditure side and the revenue side of the health system. The state tried to balance this disparity with short-introduced charges, but those were abolished due to the political pressure. The final thesis assesses the appropriateness of this measure. The theoretical part explains the healthcare system in the Czech Republic and all its entities, explains different approaches to the concept of health and issues of regulatory charges. The practical part is devoted to analysis of statistical data. There is the state of health care through the last of the statistics and demographic prognosis described. Following part talks about the issues of charges in a broader context of health care. There are also global trends and the biggest problems that the Czech Republic faces in that direction defined. The conclusion evaluates the role and effectiveness of regulatory charges and the impact of their abolition, offers possible solutions or recommendations, which are formulated on the basis of evaluated data. The final thesis concludes that regulatory charges are suitable complement to the overall reform, but this arrangement is not capable of comprehensively addressing current and possible future problems by itself.

In the theoretical part will be devoted to banking in the Czech republic and current account as the product and services related. The practical part will focus on selection of several bank institutions and description their range of accounts. Tree segments of client will be selected and determined standardized hypothetical client in selected segments. Aim of the thesis is comparison of fees and charges of the bank institutions and determination of the best option.

The main contribution of this thesis is an evaluation of the situation of particular local fees and property tax in municipal budgets of the Czech Republic. First, the thesis deals with evaluation of tax autonomy of Czech municipalities within international comparison and then it focuses on question how much municipalities use their tax competence. Therefore, municipalities are divided into size categories such as 0 -- 500, 501 -- 2 000, 2001 -- 5 000, 5001 -- 10 000, 10 001 -- 20 000 and 20 001 -- 50 000 inhabitants. One of the conclusion of my thesis is finding the high measure of aversion of particular municipalities with respect to the local taxation. Thus, municipalities are not willing to increase their responsibility for tax revenue not from the perspective of economic reason but primarily because of political reason. Elected representatives of municipalities have the feeling that the expansion of their tax competence is in conflict with the aim of their re-election. Therefore, these elected representatives insist on the central level responsibility for taxation and administrative security of tax administration. This attitude might be observed across all observed size categories of municipalities. The methodology for this thesis is going to be a questionnaire survey when for this purpose mayors of randomly selected municipalities have been joined, then the analysis of selected tax revenues and the following comparison of data among particular size categories of municipalities.

The goal of this work is to show particular conditions and problems according to Equality and Effecciency of Government Progammes and offer possibilities how to solve them, improve them or alternatives to those problems on particular examples. Theoretical part of this work is at first about the role of Public Sector in the National Economy, reasons why is this sector involved in some parts of economy, especially in Healthcare Services. This part is followed by concepts of Efficiency evaluation of particular Government Programmes and theoretical concepts about Equality. Practical part is then aimed on Regulative charges introduced in the Healthcare Services in the Czech Republic.

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.

The subject of the diploma thesis is a characteristic of elements of tax autonomy and their following analysis executed in municipalities of Kladno district. Description of elements of tax autonomy of mentioned municipalities by law number 338/1992 Coll., about tax on real estates and by law number 565/1990 Coll., about local charges is included in theoretical section of the diploma thesis. The signifikance of the elements of tax autonomy consists in the fact that through them can the municipalities increase their tax incomes and therefore their financial independence from the state. In the practical part of the diploma thesis is analysed the rate of utilization of these elements in municipalities of Kladno district and also there are deduced the aspects which influence it. In the last part of the diploma thesis the established rate of utilization of the elements of tax autonomy in municipalities of Kladno district are being compared with the national average. Performed analysis shows that the rate of utilization of local coefficient is (in contrast with the rate of utilization of the coefficient 1,5 and alteration of correctional coefficient in Kladno district) higher then the national average. From the viewpoint of local charges was found that overall collection of local charges in Kladno district since the year 2007 decreased, while the national collection of local charges increased. Increase of collections, compared to the year 2007, was in Kladno district recorded only local charges for waste, dogs and accommodation capacity.

Diploma thesis deals with the problematics of external costs produced by commercial vehicles and the impact on human society and environment. The focus is on environmental costs, such as emissions of greenhouse gases and other pollutants, noise, infrastructure costs, congestion and accident costs. The thesis introduces EU strategy and legislation considering sustainability of transport and analyses the practise in internalization of negative externalities by taxation and road charging of commercial vehicles in Member States. The thesis also quantifies the size of external costs produced by commercial vehicles in the Czech Republic by calculating their total amount.

This thesis deals with fees for waste disposal and their influence on the budgets of municipalities, which are their recipients. Fees for waste disposal are defined in Act No. 185/2001 Coll. on waste. Under this law, the waste producer is obliged to pay a fee for each tonne of waste when it is landfilled. The income from waste disposal fees is, in the present state, the exclusive income of the municipality in whose territory the landfill is located. Due to the development of European waste policy, which is retreating from landfilling of waste, changes in Czech waste management legislation are expected. In this work, these changes are analyzed and their impact is quantified on examples of specific municipalities. The quantification of changes in waste disposal fees and their impact on municipal budget revenues will result in predictions of future revenues from waste disposal fees. This prediction is carried out on four municipalities of different sizes, where their current management is evaluated and a proposal and calculation of future financing is made, given the decrease in revenues from waste disposal fees. In conclusion, the results of individual municipalities are compared and recommendations are defined.

The diploma thesis focuses on greening the vehicle fleets in the European Union by implementing of registration tax and registration fees. The thesis consists of theoretical aspects of tax and non-tax instruments applied to motor vehicles, analysis of registration tax and fees in member states of the EU and analysis of vehicle fleets. Final task is creation of universal model of the registration tax applied to all member states in the European Union to achieve harmonisation and decrease emission of carbon dioxide in transport sector.

Diploma thesis on topic Economic situation of balneal care in the Czech Republic was arised as reaction to ordinance No. 267/2012. Many balneal equipment have caused the economic problems, although regulations was medical character. The aim of this Diploma thesis is evaluate economic situation balneal care in the Czech Republic, to assess the effectiveness of the legal change over time 2004 – 2013. Assessment of the balneal care is carried out by selected health indicators. A significant part of the practical part is also devoted to case study to compare disability benefits with balneal care paid from public health insurance. The aspect evaluated indicators was lower burden of public expenditure. The Diploma thesis ends with evaluated impacts ordinance No. 267/2012 and proposed references to support balneal care in the Czech Republic.