Na presente dissertação está sendo analisada a possibilidade de vinculação da receita de IPTU para aplicação ao acesso à moradia, via proposta legislativa lege ferenda, lei ainda não vigente, pois atualmente esta vinculação de impostos a serviços é vedada pela Constituição Federal Brasileira de 1988. Com a vinculação do IPTU à moradia, haveria a possibilidade de ingresso de receita específica para aplicação na redução do déficit habitacional e em regularização fundiária, consagrando, dessa forma, a função social do IPTU. Este estudo examina ainda: 1. A possibilidade de existência de uma hierarquia imposta pelo inciso IV do art. 167 da Constituição Federal que permite a vinculação de receita de impostos para as ações e serviços públicos de saúde, manutenção e desenvolvimento do ensino, realização de atividades da administração tributária e a prestação de garantias às operações de crédito por antecipação de receitas frente aos direitos fundamentais do artigo 6º da Magna Carta. 2. O artigo 6º da Constituição Federal de 1988 contém o rol de direitos sociais: educação, saúde, alimentação, trabalho, moradia, lazer, segurança, previdência social, proteção à maternidade, infância e assistência aos desamparados, no entanto, sói ocorrer, em administrações públicas, a aplicação dos recursos orçamentários em serviços públicos em grau de desigualdade, em virtude da vedação da vinculação de impostos a serviços. 3. A formação juspositivista na Legislação Tributária brasileira; 4. A realidade do Plano Municipal de Habitação de Interesse Social de Porto Alegre que apresenta o diagnóstico do problema habitacional local e os escassos recursos financeiros disponíveis aplicáveis em moradia. 5. A análise da Legislação municipal vigente de Porto Alegre nas áreas Urbanística, Tributária e financeira, formando um sistema legislativo integrado ao contexto legal da cidade. Em vista dessas características, esta investigação estuda a viabilidade da regularização fundiária e de redução do déficit habitacional com o redirecionamento da arrecadação tributária através da destinação do tributo municipal, IPTU, buscando a função social do tributo e o referencial de justiça. São essas, portanto, as especificidades desta dissertação. / In the present dissertation the possibility of binding the revenues from IPTU (Municipal Property Tax) to invest in the access to housing is analyzed, through a legislative initiative, lege ferenda, law not in effect yet, considering binding tax revenues to services is currently forbidden by the 1988 Brazilian Federal Constitution. By binding the IPTU to housing, there would be the possibility to use specific tax revenue to apply in the reduction of housing deficit and land regularization, and thus consecrating the social function of IPTU. This study also examines: 1.The possibility of existence of a hierarchy imposed by the sub-paragraph IV of art. 167 of the Federal Constitution which allows the binding of tax revenues to public health actions and services, education maintenance and development, fulfillment of tax management activities and as warranties to credit operations by anticipating revenues in order to meet the fundamental rights of art. 6 of the Federal Constitution. 2. The article 6 of the 1988 Federal Constitution contains the list of social rights: education, health, nutrition, labor, housing, leisure, safety, social security, protection to motherhood, infancy and assistance to the unemployed. However, in public administrations it is common to apply the budget resources at inequality levels, due to the prohibition to bind taxes to services. 3. The legal positive formation in the Brazilian tax legislation; 4. The reality of the Municipal Habitation Plan of Social Interest in Porto Alegre which presents the diagnosis of the habitation problem and the scarce financial resources available for investment in housing. 5. The analysis of municipal legislation in effect in Porto Alegre for the urban, tax and financial areas, forming a legislation system integrated to the city’s legal context. Considering these characteristics, this investigation studies the viability of the land regularization and reduction of housing deficit by redirecting the tax revenues through the destination of the municipal tax, IPTU, having as objective the fulfillment of the social function of the tax and the reference of justice. These are the particularities of this dissertation.

This Master´s thesis deals with the impact of legislative changes in the realm of lotteries on the funding of sports by municipalities. This issue is explored in the practical part and the town of Jindřichův Hradec was used as an example. The aim of the thesis is to characterize the system of the funding of sports. Also, the thesis compares and contrasts the legislative state of the Act No 202/1990 Coll. of lotteries and similar games before and after its amendment which came into force on 1st January 2012. Finally, the thesis describes and assesses the support of sport clubs and sport associations by the town of Jindřichův Hradec, including practical calculations of the effects the law amendment had on the local handball club and its financial resources. It was found out that, in comparison with similar-scale cities, the town of Jindřichův Hradec provided above-average financial resources into the field of sport. The comparison of subsidy rules revealed that the new subsidy program presents the improvement, especially with the following aspects. First, there is the introduction of the preferred sport clubs institution. Second, there is the cancellation of the initial division into categories. Third, there is the establishment of the independence of the grant committee members. After an initial hesitation, the town approached the division of the money gained from lotteries very transparently and it usually tied up the allocation of the revenues to a current subsidy system. As far as the local handball club is concerned, there was palpable a positive change between the periods before and after the amendment.

The aim of this work is the analysis of anti-crisis measures in taxation in the European Union and their impact on the tax burden for the following years. The work is focused on all twenty-seven European members' states and for better illustration were chosen four member states, namely France, Germany, Spain and Romania. At the work are used the latest data available and practical examples are given too. For determination of tax systems before the crisis in selected countries are used descriptive methods, analysis of anti-crisis measures in fiscal policy and an analysis of changes in taxations for the years 2009 and 2010 and their comparison with the year 2008 followed with the focusing on changes in the tax burden. The result of description of tax systems for 2008 is the claim that relatively high tax burden is in analyzed countries except in Romania.The reaction to negative changes in the economy, financial crisis caused, were changes in the tax systems in most of European Union countries especially in modification in tax bases and tax rates. These changes have led to reductions of tax burden in the EU. This trend is expected for next years too, but it is expected the lack of tax revenues will be replaced mainly by raising indirect taxes.

Thesis is focused on management of business informatics. The aim of this thesis is to develop Reference management model for managing business informatics and to integrate this reference model into ITGPM Reference management model for managing business informatics. Within an analytical part is reviewed current situation in the field of managing economics of business informatics as well as managing economics out of business informatics. Attention is paid to costs in busi-ness informatics, their classification, categorisation and their management. Very important part is analysis of methods for cost management thought various types of calculations and especially thought ABC methods. The principles of these methods are applied in the design of the Reference model. Further are solved questions of business informatics effect, their categorisations, classification, definition of their attributes and also their management. Development of this field is an important part of this thesis. The main part of the thesis contains the Business informatics management Reference model design. This design contains identification of the most important metrics of measuring business informatics, dimen-sions used for analysis of proposed metrics and relationships between metrics and dimensions. An impor-tant part is also a presentation level design and definition of condition that should be fulfilled, if the pres-entation level should be beneficial to final users. The main part also contains designed method for imple-mentation of the Reference model into a company. Application parts are devoted to preparation of a pilot application based on the Reference model design developed in the main part of the thesis. Designed Reference model for managing business informatics is adapted according to the needs, requests and characteristics of the company in which this pilot application is implemented. In these parts are also verified designs, processes and methods designed in the first and second part of this thesis, so there are verified possibilities of adaption of the designed model to the requests of the target company, adaption of the pilot application to the target environment including data level, ELT procedures and presentation level. In application part of the thesis is verified correctness of the designed implantation methodology into the company.

Une réforme efficace et efficiente du secteur public constitue un enjeu important pour les gouvernements et les partenaires au développement partout dans le monde. La décentralisation budgétaire ̶ le transfert de compétences en matière de recettes et de dépenses du gouvernement central vers les gouvernements locaux ̶ est souvent considérée comme un moyen d’améliorer l’efficacité de la mobilisation des ressources domestiques et de renforcer l’accès et la qualité des services publics. Dans la poursuite de ces objectifs, la décentralisation budgétaire est devenue un élément essentiel de la politique de réforme du secteur public dans de nombreux pays surtout ceux en développement. Face à l’importance des enjeux liés à cette réforme notamment sur les finances publiques, une importante littérature économique s’est attachée à étudier ses conséquences et les conditions de sa réussite. Cette thèse contribue à cet effort à travers quatre chapitres portant sur les effets de la décentralisation budgétaire dans les pays en développement et plus précisément en Côte d’Ivoire.Le premier chapitre analyse les conséquences de la mobilisation fiscale au niveau municipal sur l’accès aux services publics et sur la réduction de la pauvreté. Les résultats suggèrent que l’augmentation des revenus des municipalités accroît l’accès aux services publics, notamment l’éducation, et, dans une moindre mesure, réduit la pauvreté. Cet effet est accentué dans les régions à faible diversité ethnolinguistique et en milieu urbain. Le second chapitre évalue les effets de l’autonomie fiscale des municipalités sur la distribution de revenus de la population. Empiriquement, les résultats suggèrent qu’une augmentation des revenus prélevés par le gouvernement central (et rétrocédés aux municipalités) réduit les inégalités de revenus, alors qu’une augmentation des revenus directement prélevés par les municipalités augmente les inégalités (taxes locales). Le chapitre trois (3) analyse dans quelle mesure les transferts du gouvernement central aux municipalités affectent la mobilisation des revenus de ces dernières. Les résultats montrent qu’une augmentation des transferts augmente les revenus des municipalités provenant des impôts rétrocédés, et, dans une moindre mesure, les taxes locales. Le quatrième chapitre porte sur les déterminants de la conformité des taxes foncières. Nos résultats concluent que la conformité des taxes foncières est déterminée, entre autres, par les niveaux de services publics du gouvernement central et des municipalités, de la confiance des citoyens envers les municipalités et de la compréhension des citoyens du système de taxation. Les résultats de cette thèse induisent d’importantes implications en termes de politiques de renforcement du secteur public. / An effective and efficient public-sector reform enhances government capability to raise domestic revenue for prioritized spending. It also contributes to strengthening the government capacity to manage public resources more effectively and deliver public services. In pursuing these objectives, fiscal decentralization, the devolution of taxing and spending powers to lower levels of government, has become a key public-sector reform in many countries. Given such high stakes, a growing economic literature is focusing on how to better understand the challenges developing countries face in implementing fiscal decentralization reforms. The present thesis adds to this effort through four contributions shedding light on specific issues related to fiscal decentralization.Chapter 1 analyses whether and how municipal revenue mobilization could enhance citizens’ access to public services and reduce poverty. The results indicate that increasing municipal-raised revenues improve access to public services and reduce poverty. This effect works mainly through enhancing access to education than on access to health, especially in less ethnically diverse localities and in urban zones. Chapter 2 investigates the effect of municipal revenue autonomy on inequalities within sub-national governments. We conclude that higher local revenue autonomy reduces income inequalities within localities, which effect differs between the type of revenue and jurisdiction considered. Chapter 3 analyzes the impact of the transfers from central government to municipalities on the revenue mobilization by municipalities. Our results show that increasing central transfers to subnational government boost revenue mobilization by municipalities for both tax revenue and non-tax revenue. The effect of transfers is found to be higher for tax revenue than for non-tax revenue. Finally, we examine whether the effect of government responsiveness on property tax compliance differs between central government and municipalities in chapter 4. The results conclude that responsiveness by municipalities is found to have a greater effect on property tax compliance than those by central governments. The results of our analysis bear important policy implications to strengthen public sector, especially in sub-Saharan Africa.

The theme of my diploma thesis is Development Activities of Town of Lomnice nad Lužnicí. The main gain of my thesis is to evaluate activities of the selected period and to elaborate the development activities for the future according the variability of financial resources. I choose the period between 2011- 2018. Conclusions of this diploma thesis can also serve the current management of the town. It could provide them with an overview of the town´s economics situation and its development.

Made available in DSpace on 2016-04-26T20:29:07Z (GMT). No. of bitstreams: 1 Ana Paula Simao.pdf: 390277 bytes, checksum: 73b3a096a1ef2c4c2b0997f493ce3191 (MD5) Previous issue date: 2009-05-13 / The constitutional reform introduced with the Constitutional Amendment 45/2004 occasioned a deep transformation in the execution process effective until then in the Brazilian legal system. This happened by means of the modification of the matter relating to ordinary law rule on the subject, with the objective to obtain a more rapid process and the delivery of life asset as an accomplishment in an effective manner. Nevertheless, despite the modification introduced with Constitutional Amendment 45/2004, the execution against Public Treasury was not affected by any alteration, remaining, in full, the legal devices that examine the affair. The execution against the Public Treasury possesses peculiarities, which are justified due to the prerogatives granted to it aiming public interest, primordial for the maintenance of the State and its functions. The main peculiarity resides in the impossibility of constriction of the public goods, which tries the debit payment by means of the entitled payment notice to government. The judicial payment notice to government must observe the budgetary rules and a money order, under the risk of the Public Administration to suffer the impounding of public revenues. The impounding of public revenues is an exceptional measure, which occurs when some of the constitutional hypotheses are present. The jurisprudence still admits the impounding of public revenues in another hypothesis, not listed in the Federal Constitution. This hypothesis is the one which the subject creditor suffers from disease and requires urgently an amount for its survival. The non-effectiveness of the impounding of public revenues, ahead of the economic impossibility of the Federation being for effectual of the judicial sentence, is common. It is the entitled theory of the reserve of the possible. What is observed by the present work study is that the execution system in face of the Public Treasury does not reach its objective, mainly because the non-payment of judicial payment notice to government does not mean any more severe punishment. Attempting to solve the problem, there are reform projects. In our point of view, the proposals are shy ahead of the chaos established in the system of debits payments of the Public Treasury. This is the reason why we propose a more intense modification, as in the case of other countries, with the constriction of the dominical public good / A reforma constitucional introduzida com a Emenda Constitucional 45/2004 ensejou uma transformação profunda no processo de execução até então vigente no ordenamento jurídico brasileiro por meio da modificação da regra infraconstitucional sobre o tema, com o objetivo de se obter um processo mais célere e a entrega do bem da vida de forma efetiva. No entanto, em que pese a modificação introduzida com a Emenda Constitucional 45/2004, a execução contra a Fazenda Pública não sofreu qualquer alteração, mantendo-se, na íntegra, os dispositivos legais que versam sobre o assunto. A execução contra a Fazenda Pública possui peculiaridades, as quais se justificam em razão das prerrogativas a ela concedidas visando ao interesse público, primordial para a manutenção do Estado e suas funções. A principal peculiaridade reside na impossibilidade de constrição dos bens públicos, o que enseja o pagamento do débito mediante o denominado precatório judicial. O precatório judicial deve observar as regras orçamentárias e uma ordem de pagamento, sob pena de a Administração Pública sofrer o sequestro de rendas públicas. O sequestro de rendas públicas é medida excepcional, que tem vez quando presente alguma das hipóteses constitucionais. A jurisprudência ainda vem admitindo o sequestro de rendas públicas em mais uma hipótese não elencada na Constituição Federal, aquela em que o sujeito credor sofre de moléstia e carece com urgência de quantia para sua sobrevivência. É comum a não-efetivação do sequestro de rendas públicas, diante da impossibilidade econômica do ente da Federação para efetivação da decisão judicial. É a denominada teoria da reserva do possível. O que se observa pelo estudo do presente trabalho é que o sistema de execução em face da Fazenda Pública não atinge seu objetivo, principalmente porque o não-pagamento de precatório judicial não enseja qualquer punição mais severa. Na tentativa de solucionar o problema, há projetos de reforma. A nosso ver, as propostas são tímidas diante do caos instaurado no sistema de pagamento de débitos da Fazenda Pública, razão pela qual propomos uma modificação mais intensa, a exemplo de outros países, com a constrição do bem público dominical

This paper discusses the implications of autonomous-connected-electric-shared vehicles (ACES) for public finance, which have so far been widely ignored in the literature. In OECD countries, 5-12% of federal and up to 30% of local tax revenues are currently collected from fuel and vehicle taxation. The diffusion of ACES will significantly reduce these important sources of government revenues and affect transport-related government expenditures, unless additional policies are introduced to align the new technological context with the tax revenue requirements. We argue that the realization of socioeconomic benefits of ACES depends on the implementation of tailored public finance policies, which can take advantage of the increase in data availability from the further digitalization of transportation systems. In particular, the introduction of road tolls in line with "user Pays" and "polluter Pays" principles will become more feasible for policy. Moreover, innovation in taxation schemes to fit the changing technological circumstances may alter the relative importance of levels of governance in transport policy making, likely shifting power towards local, in particular urban, governmental levels. We finally argue that, given the risk of path-dependencies and lock-in to sub-optimal public finance regimes if policies are implemented late, further research and near-term policy actions taken during the diffusion process of ACES are required.

傳統探討分析師推薦資訊價值的研究多採用累積超額報酬的方式，近年來研究顯示個別投資人的績效顯著低於機構投資人，因此是否分析師推薦能夠幫助提升個別投資人的福利。本論文的第一個貢獻在檢定是否個別投資人能夠獲取分析師推薦的資訊價值，為區分推薦資訊分別對於個別與機構投資人的價值為何，本研究採用的每種投資人實際的交易利潤作為衡量指標。 研究結果顯示所有投資人都可以透過買入推薦獲取顯著的正報酬，但在賣出推薦上，僅外資與共同基金仍能維持獲取正的報酬。同時發現在推 薦事件期間，專業機構投資人的利潤顯著高於一般散戶的獲利。 進一步，本論文的第二的主題在探討此推薦的資訊價值對於不同投資人的差異，是否肇因於推薦券商所提供的私有資訊，因此進一步將各類投資人分成推薦券商的客戶與非客戶。結果顯示國內機構投資人的利潤在客戶的身上顯著高於非客戶的獲利，顯示推薦券商在對外公佈推薦資訊前的確提供私有資訊給其國內機構客戶，但此現象在賣出推薦並不存在。 第三，本論文進一步分析是否拿到推薦券商所提供私有資訊的客戶也是推薦券商的經紀業務收益的主要貢獻者。在比較推薦券商與非推薦券商在被推薦股票上的相對交易量(金額)中，發現推薦券商的確因為買入推薦股票而增加經紀業務量，但很驚訝的發現貢獻最多交易量的是個別投資人，而非拿到最多好處的機構投資人。 最後，本研究透過迴歸分析探討不同投資人的交易利潤與推薦券商所獲得的經紀業務量的關係。在控制推薦類型、推薦評等與被推薦股票之股票特性後，發現投資人的交易利潤與推薦券商的經紀業務收益成正相關，再次顯示券商推薦與其各項業務收益間的關係。 / Traditionally, information value of analysts’ recommendations has been well-recognized by cumulative abnormal returns. Recent studies show that individuals are underperformed, and therefore, it is a critical issue on if analysts’ recommendations are helpful to individuals’ welfares. The first contribution of this dissertation to the literature is to examine whether individual investors are capable of capturing the information value. To classify the information value of recommendations for individuals and institutions, respectively, I, thus, use a direct measure to calculate the actual trading profits of types of traders. To our best knowledge, this is the first paper that demonstrates the information value for types of investors. Our results indicate that, all investors get positive and significant profits in brokerages’ buy recommendations, no matter what types of investors are measured. As to sell recommendations, only foreign investors and mutual funds have positive returns. We also find that professional institutions earn more profits than retail investors during the recommendation event periods. Further, the second objective of this dissertation is to test whether the information values are caused by private information from brokerages’ houses, we separate the profits of types of investors into customers and non-customers based. The findings are that only domestic institutional customers of recommending brokerages are more beneficial than those of non-recommending brokerages in buy recommendations, which implies that brokerage houses may reveal private information to their own institutional customers before buy recommendations make public. This does not hold for sell recommendations. Third, we are interested in analyzing whether the private information that recommending brokerages provide to their own customers may, indeed, contribute to brokerages’ commission revenues. By comparing the trading volume of recommending brokerages and non-recommending brokerage for the covered stocks, we find that the volumes of covered stocks issued in the recommending brokerages are increased for buy recommendations. Particularly, we find that the main contribution of trading volume is from individuals. Furthermore, we run regressions to study the relationship between trading profits of types of investors and trading volume of recommending brokerages. After controlling recommendation types, consensus rating of recommendations, and stock characteristics, our results indicate that trading profits of all types of investors are positively related to commission revenues of brokerages. This may justify the importance of brokerage recommendations on their business relationships.

Diploma work "Entrepreneurship and innovation in congress tourism" is dedicated to analysis of today´s and future economic state of a tennis centre. The tennis centre is part of a capital business company owned by an Austrian having a majority share. Theoretical part defines the term of innovation, characterises tourism and describes its demands, offer and marketing. Practical part analyses concrete economic data of accounting statements by means of horizontal and vertical analyses. Based upon results of this analysis it suggests solution to improving economic prosperity. Investments into enlargement of a hotel part with creating new product packages in the sphere of congress tourism show a solution to this issue.