This thesis focuses on the status and organization of the Supreme Audit Office (SAO), which carries out the external audit of public administration in the Czech Republic. For easier orientation in the area offers this work in the first part the theoretical foundation of control in public administration. At the beginning of the analysis is presented the historical development of the highest accounting controls in the territory of today's Czech Republic. In three analytic blocks are listed the findings, which were based on research resources, particularly in the area of constitutional, administrative and financial law and on the study of the legislation and professional publications. SAO status as an independent supervisory authority in the Czech legal system is examined in terms of its inclusion in the Constitution and further discussed is the scope SAO and its relation to local government. Linked to this is especially the current proposed change of the Constitution and the Law on the Supreme Audit Office, which is also reflected in the work. This work also introduces the issue of the status of the SAO in the system of public power. The relation of the Supreme Audit Office to other public authorities is partially analysed. Investigated are also the position and competences of authorities within the SAO. In a separate chapter, based on the analysis presented and evaluated, there are the conclusions and suggestions for possible modifications of the law de lege ferenda.

Diplomová práce se zaměřuje na vytvoření projektové žádosti pro organizaci AIESEC Česká republika, která odpovídá požadavkům na čerpání finančních prostředků z fondů Evropské unie.

The aim of the thesis "The economic policy of the Czech Republic in the background of the political cycle" is to analyze whether the size of the state budget and revenue and expenditure is influenced by the political cycle or not. The main goal of this work is to find out whether the size of the state budget and its individual parts are affected by the political cycle and at the same time also make assessment of that whether the current political cycle is manifested in the selected macroeconomic variables or not. Next, I will analyze the evolution of the unemployment and inflation rates and then determine whether the individual variables are affected because of the ongoing political cycles or their development would have been comparable, if there would not be the functioning of the political cycle. The thesis will be taken into account the conclusions and outcomes of the theory that areas are involved in the political cycle. The aim of this work will be to confirm or refute the hypothesis political cycle in the Czech Republic and to find out whether there is a growing state budget deficits particular pre-election and election year, extensive easing of fiscal policy and whether budget deficits are a natural result of the struggle for votes between political parties or not. The influence of the...

Burundi realiza una práctica presupuestaria cercana a los modelos jurídicos napoleónicos y Westminster usados en los sistemas presupuestarios de los países de la OCDE. Es un país sin ingresos fiscales interiores suficientes porque el 90% de la población vive de la economía de subsistencia. Esto provoca una dependencia de las transferencias y préstamos externos de los presupuestos generales del Estado. Este trabajo analiza cualitativamente y descriptivamente los presupuestos generales del Estado burundés. Se muestra que el marco institucional presupuestario está modernizado y armonizado con la contabilidad por partida doble sin integrarse en la contabilidad estatal que sigue siendo de line ítems. Las cifras presupuestarias muestran una preponderancia de las transferencias externas, lo que dirige los fondos correspondientes hacia programas aislados del marco de control presupuestario clásico, propio de las economías avanzadas. Por consiguiente, los presupuestos corrientes se ajustan al comportamiento de los ingresos externos favoreciendo así la corrupción. / States as Burundi implement budgeting practices similar to the napoleonic and Westminster legal models used by OECD states budgeting systems. Burundi State has not enough budgeting domestic fiscal receipts because 90% of his population lives in a subsistence economy. That causes exterior aid and debt dependence respect to Burundi State general budget which is analyzed qualitatively and descriptively in this study. This analysis shows that the institutional budget legal framework is modernized with an accrual budgeting and accounting basis but it practically stays working in line items practices. Budgetary aggregates evolution shows a speculation on exterior aid/grants and debt. This problem orients correspondent founds to isolated programs from a classic budget control framework in advanced economies. In this way, the ordinary budget is adjusted to exterior receipts behavior which favors corruption. / Les Etats comme le Burundi réalisent une pratique budgétaire proche des modèles juridiques napoléoniens et Westminster utilisés par les systèmes budgétaires des Etats de l’OCDE. C’est un Etat sans recettes fiscales intérieures suffisantes, 90% de la population vivant dans une économie de subsistance. Cela provoque une dépendance aux dons et à la dette extérieure du budget général de l’Etat burundais que ce travail analyse qualitativement et descriptivement. L’étude montre que son cadre institutionnel budgétaire est modernisé par une prévision budgétaire harmonisée avec la comptabilité à partie double sans l’implanter dans la comptabilité de l’Etat qui reste de line items. Aussi, l’évolution des agrégats budgétaires montre une spéculation sur l’aide/don et la dette extérieure, ce qui oriente les fonds correspondants vers des programmes isolés du cadre de contrôle budgétaire classique des économies avancées. Ainsi, le budget courant s’ajuste au comportement des recettes extérieures ce qui favorise la corruption.

The aim of this thesis is to analyze current legislature regarding property deposits in terms of taxation and accountancy. The first part of this thesis (Chapters 1 - 4) gives general information regarding commercial companies, company capital, various types of deposits and their valuation. The next chapter concentrates on tax obligations that may arise due to deposits into companies - real estate transfer tax, income tax, value added tax. The sixth chapter describes the problem of accounting for contributions, including practical examples. Chapters 7 -9 list proposed and already approved changes in the statutory tax on the transfer of real estate. Great attention is paid to the legislature of companies' exemption from real estate transfer tax (in cases when given conditions are met) which has been in effect since 1993 and which will expire 31st December 2014 (or 2013). Based on data from the Tax Office for the South Bohemian Region, Territorial offices in Český Krumlov from the years 2000 - 2011 and from the data of the Ministry of Finance of the Czech Republic, it was estimated how repealed exemption may be reflected in the annual revenue of the state budget. In conclusion, the paper outlines the conditions for further development and the impact of new legislation on companies and their associates.

The final thesis is focused on the South Moravian municipality Rozkoš. It consists of the theoretical and practical parts. The theoretical part mostly defines elementary terms related to municipalities and funding. The practical part describes the municipality Rozkoš and its specific characteristics. The possibilities of further development of the municipality are defined through the analysis of strengths and weaknesses. Furthermore possibilities of funding of future activities are explored. In the conclusion of this thesis the financing methods of Rozkoš municipality{\crq}s development are shown.

The thesis deals with possible impacts of non-zero rate of excise tax on still wine if applied on market subjects which means consumers, producers and the government. Function of price elasticity demand for wine in the Czech Republic is created and using regression analysis is found that demand for wines in the Czech Republic is inelastic. Original hypothesis that introduction of excise tax of 10 CZK per one litter of still wine would not positively impact any of affected subjects has not been confirmed. Demand for still wine would be reduced if excise tax was exercised and therefore producers and customers would be harmed but the analysis shows that the government would increase its tax collection. Another finding is that cheap wines are more price elastic and impact of tax growth on demand for these wines would be greater than in case of more expensive wines. Results of research are applied on the VINIUM Company and its financial statements with finding that introduction of excise tax would probably lead to bankruptcy of the company.

Diploma thesis deals with analysis of income and expenditure aspect of state budget, deficit and public debt during 2008-2013 period, following Global financial and economic crisis and its induced governmental countermeasures. It then explains Goal oriented budgeting implementation process into Ministry of defense for the same period. The first chapter is dedicated to explaining theoretical background of budgeting process and enumeration of basic budgeting methods. The second part deals with state budget, concrete income and expense analysis including state deficit and public debt. The last chapter describes Goal oriented budgeting implementation process into Ministry of defense and evaluation of its basic problems. The conclusion of the thesis combines the acquired knowledge and sets conclusions and recommendations.

This thesis is focused on the public sector and deals with one of the new financial statements presented by state organizational units, the cash flow statement, which these state organizational units prepared for the first time for the financial year 2011. The main objective of the thesis is to analyze in detail the quality of these cash flow statements prepared by individual administrators of the state budget chapters and passed for the first time to the Central system of state accounting information. The thesis also presents an evaluation of the quality of the Czech legislative regulation of the cash flows statement in relation to state organizational units and it compares the legislative regulation in the period between 2011 and 2012. An integral part of the thesis is creating theoretical models suitable for the preparation of the cash flow statement. The first model is based on the relationship among particular items of the accounting and financial statements and the second model is based on the transformed data from the statement for evaluation of the state budget implementation.

The thesis deals with the relation of social policy and budget policy of the Czech Republic in the period of 2000 - 2010. In the theoretical part there are explored principles,characteristics, functions, subjects and instruments of implementation of social policy. The concept of welfare state, its potentiality and limitations, including contemporary critical reflections, are discussed. As a theoretical background, in context of public choice theory, there is treated the question of political cycle influence on social policy. Attention is also focused on public budget system, particularly on the role of state budget. In the empirical part, aimed to deeper assessment of social dimension of the budget policy, are analysed data from the three electoral periods when different governments of social or civic democrats were enforcing different social policy. For electoral periods were collected and evaluated data regarding the four parameters: results of elections and govenrment profile, legislation acts of social policy, macroeconomic limitations, and expenditures of the state budget on social policy. With the help of the SWOT method were compared separate periods and were presented answers to the hypotheses H1 and H2, validating that the government of social democrats did not prefer more strongly social...