This presented dissertation is focused to clarify the problems of recievebles and its relation with income tax in term of formation, limitation, creation adjustement receivebles and one-time depreciation in Kodak Czech company. In first part of my dissertation I have aimed to problem of recievebles in term of its formation and methods of securing. In theoretical part I was concerned with relation of adjustement receivables i from both accounting and taxing point of view and also receivables depreciation. In practical part of my dissertation I was studying receivables after due date in particular company. This part contains methods of managing and solution of receivables after due date. In this part I have also introduced a new system preventing from creation of demands after due date {--} credit system. Last part was focused on receivables after due date and its impact on lowering of tax duty. Main targets were focused on calculation part of demands in term of creation of rectifying and tax items and its depreciation. In conclusion I have summrized the results of my analysis and came up with new ways of demand securing for the company.

This dissertation examines the effects of tax and expenditure limitations (TELs) stringency and its interaction with revenue diversity and the council-manager form of government on municipal general fund expenditure. TELs are explicit rules that states impose to reduce local government spending. TELs stringency varies from state to state, leading to difficulties in assessing their impact across the nation. This dissertation proposes a new means for measuring the stringency of TELs imposed on local governments. Factor analysis is utilized, and then factor scores are calculated to identify degrees of TELs stringency. This study contends that higher levels of TELs stringency are associated with lower local government spending. However, the effectiveness of TELs is dependent on revenue diversity and the form of government. This study suggests that both revenue diversity and the council-manager form of government mitigate the impacts of TELs stringency on local government spending. Panel data from 2007 to 2011 from 1,508 municipalities are utilized. This study finds that higher levels of TELs stringency are associated with lower levels of municipal general fund expenditures per capita. However, TELs stringency is effective only when revenue diversity is low and when cities have a form of government other than council-manager. These results are generally consistent with the theory presented in this dissertation.