Magistro baigiamajame darbe pateiktas Lietuvos mokesčių sistemos vertinimas ir ištirta mokesčių tarifų didinimo įtaka valstybės biudžeto mokestinėms pajamoms. Pirmoje teorinėje dalyje nagrinėjama mokesčių sistema, apžvelgiami mokesčių tarifai ir analizuojamos valstybės pajamos. Antrame skyriuje pateikiama tyrimo metodologinė dalis. Trečiame skyriuje atliekant ekonometrinį modelį analizuojama valstybės biudžeto mokestinių pajamų dinamika ir ją lemiantys veiksniai bei atliekamas mokestinių pajamų prognozavimas. / In this master thesis the assessment of Lithuania’s tax system and increased tax rates influence on the state budget revenue research are submitted. In the first theoretical part the tax system is examined, tax rates are overviewed and state budget revenue is analyzed. In the second section the research methodology is presented. In the third part econometric model is used to analyze the dynamics of tax revenues, its determinants and the forecast is presented at the end of the paper.

This dissertation called The Statistical Investigation of Time and Economical Development of the Extraordinary Incident Kind Selected deals with traffic accidents on roads within the Czech Republic. The goal of this work is to investigate a time and economical connection of traffic accidents. The theoretical part specifies basic terms which are related to road transport in the Czech Republic and which are mainly based on valid laws in the field of road transportation. There is also deeply analysed the term "traffic accident" which has to gain specific features in order to be classified as a traffic accident. Subsequently, there are also presented and discussed the most common causes of accidents. Impacts of economic damage to the state budget were described by a certified methodology for calculating losses from a traffic accident rate on roads. Within possibilities of a bigger kind of an extraordinary incident during which emergency could be announced, there is described a system of crisis management in transport and an operation of Crisis Management Department of the Ministry of Transport. In the last section of the theoretical part there are summarized the basic methods of descriptive and mathematical statistics which were used for processing of the practical part of the dissertation. In the practical part three hypotheses were being tested based on the collected data, which was drawn from statistical yearbooks of a traffic accident rate published on the website of the Police of the Czech Republic. The methodology provides basic methods of descriptive and mathematical statistics to whom the gained data has been subjected. To verify the hypothesis H2 the amounts of damage per a time unit have a distribution close to the normal distribution. It was used within the mathematical statistics of nonparametric testing of hypothesis. Through the non-parametric testing was allowed to prove normality of damage amount in traffic accidents in the period 2009 - 2013. For verification of the hypothesis H1 number of traffic accidents and the amount of damage are positively correlated and hypotheses H3 time development of traffic accidents per one time unit can be expressed by linear regression with negative correlation. Simple linear and correlation dependence was used in the context of mathematical statistics. The aim of the hypotheses H1 and H3 mentioned above was to find out a kind of regression, depending on given statistical features, to find suitable regression function and to determine tightness of correlation using an appropriate coefficient. A negative correlation coefficient was calculated for the hypothesis H1 so it was rejected. This result is possible to comment on the fact that, although there is less material damage, the number of incidents in particular time units does not reflect this fact. For the hypotheses H3 we can conclude that traffic accidents have been declining in a longer time interval and this leads to fulfilment of the goal of the national road safety strategy 2011 - 2020. For the short time period 2009 - 2013 it is not possible to come to the same conclusion and the hypotheses H3 has to be rejected. In the context of a deeper research of the impact of economic damage to our state, it would be good to work e.g. with the amount of money which insurance companies have to pay to persons involved in an accident. We could also work with the amount of costs which the state has to spend on activities of organs of emergency service for dealing with all consequences of any emergencies associated with an accident. Determination of the total amount of economic damage from a traffic accident rate and from a number of traffic accidents helps us to realize the seriousness of this issue. Just as other indicators of traffic safety, economic damage and a number of traffic accidents are important indicators of prevention and effectiveness of traffic-safety measures.

O estudo das relações e práticas políticas no Legislativo Paulista, no período de 1890 a 1920, sobretudo no que se refere aos acordos e disputas entre os parlamentares das diferentes zonas econômicas e distritos eleitorais pelos recursos orçamentários, durante o processo anual de elaboração do orçamento estadual / This research is about the study of political relationships and practices in the Paulista Legislative, in between 1890 to 1920, specially on what it refers to the agreements and dispute among parliamentarians from different economic zones and election stations by the budget resources, during the annual process about the State budget planning

This thesis deals with the analysis of state budget in 1993 to 2014. Firstly the state budget and public expenditures are theoretically defined. Secondly the analysis of state budget expenditures of the Czech Republic at the level of budget chapters, current and capital expenditures is elaborated in the practical part. The comparison of state budget expenditures follows based on the classification COFOG with selected EU members. In the last part of the thesis the political-economic cycle is defined and the analysis in a form of testing hypotheses of basis of literature related to the political-economic cycle is performed. The testing was carried out in Eviews using the autoregressive process. The analysis follows the partial theory of political-economic cycles in the Czech Republic, positive results of the comparison and the growing trend of state budget expenditures of the Czech Republic.

Le budget est un instrument essentiel à la gestion publique, à travers lequel l’État peut mettre en place les politiques publiques et atteindre ses objectifs. La gestion du budget est orientée par le droit budgétaire, qui détermine, en outre, les compétences des pouvoirs législatif et exécutif dans les étapes du cycle budgétaire : la préparation, l’adoption, l’exécution et le contrôle. La distribution de compétences entre le gouvernement et le Parlement et les interactions entre ces acteurs vis-à-vis du budget déterminent le caractère plus ou moins démocratique du système politique de l’État. La participation du Parlement à la décision financière apparaît non seulement comme essentielle à la démocratie, mais aussi comme une garantie de plus de transparence et d'efficacité des finances publiques.Le Brésil est un pays dont la démocratie a été consolidée récemment, à partir de la Constitution Fédérale de 1988. Depuis la promulgation de ce texte, le droit budgétaire a beaucoup évolué pour prendre en compte une plus grande participation du pouvoir législatif et adopter un modèle plus efficace de gestion publique. Toutefois, les rapports entre les pouvoirs législatif et exécutif restent toujours conflictuels, l’exécutif ayant tendance à se superposer au législatif, y compris et notamment, en ce qui concerne le budget de l’État. L’objectif de cette thèse est donc d’analyser comment les pouvoirs législatif et exécutif interviennent au sein du cycle budgétaire et quelle est la nature des rapports entretenus entre Gouvernement et Parlement dans chaque étape de ce cycle, de façon à appréhender si le pouvoir exécutif domine vraiment la procédure budgétaire, comme il est souvent affirmé, et dans quelle mesure le pouvoir législatif contribue à la prédominance du pouvoir exécutif vis-à-vis du budget de l’État. / Government budget is an essential tool for Public Administration, which needs to make good use of it in order to implement policies and achieve its objectives. Budget management is regulated by budget law, which also determines the roles of the Legislative and Executive branches in the stages of the budget cycle: preparation, approval, execution and control. The distribution of powers between the Government and the Parliament and the interactions between these actors regarding the budget may determine if a given political system is more or less democratic. The Parliament's involvement in financial decisions is not only essential to democracy, but also a guarantee of greater transparency and efficiency in public finances. Brazil is a young democracy, one that has been consolidated only since the enactment of the Federal Constitution of 1988. From that moment on, Brazilian budget law has substantially evolved, the enhancement of the level of participation of the Legislature Power and the adoption of a more effective governance model being great examples. However, the relationship between the Legislative and Executive branches is still conflicting. The Executive branch has a tendency to overpower the legislature, especially when it comes to the government budget. The aim of this thesis is to analyze how the Legislative and Executive Powers are involved in the budget cycle and what is the kind of relationship that is established between them in each stage of this cycle. These research questions are intended to shed some light on the often-stated argument that the Executive branch dominates the budget process and to assess to which extent is the Legislative Power responsible for such a dominance.

The thesis is concerned with the analysis of the development of public expenditures in Czech Republic between the years 2000 and 2015 with regard to the progress of political cycles. The analysis of overall development of each budget chapter (especially the year on year comparison) is based on real outcomes of state finances collected from final state accounts. The purpose of the thesis is to discover potential influence of political cycles on the level and structure of public expenses. The author created his own theoretical assumptions and set an original methodological approach. Final findings mostly comply with the created hypothesis.

This final thesis deals with introduction of reverse charge mechanism of value added tax. The current system of value added tax has weaknesses, including carousel fraud, negative impact on cash flow of businesses and complicated rules to collect and manage the tax. Reverse charge mechanism is considered as a solution of existing weaknesses of current system. Although this regime is able to solve the mentioned weaknesses, it also has some disadvantages. Especially, it is a negative impact on cash flow of state budget which is concretely quantified in this final thesis. Other problems of introduction of reverse charge mechanism include concentration of the whole tax with the last tax payer, issues at retail sales where tax payers and non-payers exist and minor complications in the transition to the new system. For all the negatives this thesis is trying to find solutions to eliminate or reduce them. Finally, reverse charge mechanism is compared with sales tax as reverse charge mechanism is often incorrectly equated with this type of tax.

In this work, I covered the sustainability of public finances in Greece, reachability of target values of debt to GDP ratio, analysis of impacts of the debt crisis in a political and social context, structure of the state budget and an evaluation of the implemented reforms. On the basis of technical publications, examples of debt crises in Asia and Latin America and recommendations from OECD, EC, NERV and IOBE I summarized the reform directions and steps to reach a sustainable state of public finances in Greece.

The thesis aims to analyze the development of relevant debt indicators, i.e. state budget deficit, public debt, government deficit and debt, but also debt and the deficit of the public health insurance. The management of public health insurance in the Czech Republic is analyzed as well. Last but not least, the goal is to find also the most important factors affecting the growth of debt indicators of public health insurance and determine the possible consequences of the deficit of the public health insurance. The theoretical part consists of three chapters. The first chapter concerns the general public finances and financial imbalances. Here is particularly important the subchapter about the budget system. The second chapter deals with the debt indicators, namely public debt and its affiliates, as well as budget deficits and specific deficits. All of these debt ratios are then analyzed in the analytical part of this thesis. The last chapter relates to public health insurance. Analytical part is divided into two major chapters. The first chapter analyzes the development of the state budget, public debt, government deficit and government debt in the Czech Republic. The entire analysis is divided into two periods, namely 1993 to 2003 and 2004 to 2014. This section contains the definition of the most important causes of development. The second part is devoted to the analysis of public health insurance, namely its evolution, current state, but also the development of debt indicators of public health insurance, which are analyzed again within the Czech Republic in two seasons. At the conclusion of this chapter are defined the most important factors influencing the evolution of debt indicators of public health insurance and the impact of a possible deficit of the public health insurance.

This thesis deals with the analysis and evaluation of the impact of Global financial and economic crisis, including taking anti-crisis measures and other legislative modifications, on public finances of the Czech Republic in time period from 2009 to 2011. The first chapter consist of explanation of key term "financial crisis", description and analysis of the mechanism of origin of the Global financial and economic crisis including identification of its key reasons and impacts and extension to the real economy worldwide. The second chapter covers with the analysis of the impact of the economic crisis on the Czech Republic and its public finances with putting accent on development of individual expenditures and revenues of the central state budget including balance of the central state budget and evaluation of its effects on meeting of Maastricht Convergence Criteria in defined period of time. The conclusion of the thesis summarizes available knowledge and recommendations for public finances which emerged from the analysis.