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The aim of this diploma thesis is to evaluate the capital expenditures of regions in terms of their volume, structure and dynamics. Data analysis of 13 regions of the Czech Republic for the period 2002 to 2016 was carried out to determine the determinants of expenditure behaviour of local self-governing units. The explained variable was the amount of capital expenditures of regions per inhabitant. Through a panel regression, 5 key factors influencing regional capital expenditures were identified. The capital expenditures of the regions in the previous year, the amount of tax revenues of the previous year, non-tax revenues and received transfers of the current year, and finally the level of indebtedness of the region, were confirmed as significant. The other tested factors did not appear to be statistically significant.

Obsahem této diplomové práce je analýza a stanovení daňových výdajů v České republice a srovnání vybraných daňových výdajů v některých zemích OECD. Práce je členěna do pěti kapitol. První tvoří teoretický základ pro další analýzu. Zabývá se definicí daňových výdajů a dalších souvisejících pojmů. Druhá informuje o daňových výdajích ve vybraných zemích OECD. Třetí definuje metodiku měření příjmů a výdajů používanou v České republice. Čtvrtá je nosnou částí celé práce. Jsou zde stanovovány jednotlivé daňové výdaje a odhadnuta jejich výše. Závěrečná kapitola porovnává daňové výdaje vybraných daňových úlev v zemích OECD.

Práce popisuje vývoj federálního dluhu ve Spojených státech amerických - stručně do roku 1981, poté podrobněji. Týká se prezidentů Reagana, Clintona, Bushe sr. a Bushe jr. V každém roce období 1981 - 2005 je analyzován federální rozpočet - zda vznikl přebytek či deficit, včetně analýzy vývoje federálních příjmů a federálních výdajů. V práci je také obsažen odhadovaný vývoj pro léta 2007 - 2012.

The thesis is focused on analyzing the media mix development from 1996 with prediction of 2016. The theoretical part characterizes particular media (classification, efficiency and their advantage). I analyze both media mix and macroeconomics trend in the practical part because I assume that this two factors influence each other. As future development prediction I compare the questionnaire result to statistic simulated data.

The decision making between leasing and loan. Impact of taxation on deciding - income tax and value added tax. General characteristic of the leasing and the loan. The legislative and tax definition of leasing and bank loan. Main advantages and disadvantages of financing through leasing or loan. Discounted costs, net leasing advantage. A practical example of a decision on the financing of passenger car and machinery.

This graduation theses analyses typical financial products that families use in the Czech Republic. It is current account, saving account, fixed account, depositor's passbook, building savings, supplementary pension insurance, life insurance and shares funds. At the close of the thesis are case studies demonstrative possible family finance management.

The diploma thesis describes and evaluates system of fundamental territorial administrative units -- municipalities -- financing. First theoretical part of the thesis deals with explanation of basic terms in this field, second part includes comparative analysis of an administration of theree selected municipalities. Those vary in the area, number of inhabitants as well as in quantity of administration they perform. The analytic part is focused on the characteristics of revenues and expenditures which flow to/from budgets of municipalities, their structure and amount both in absolute and relative numbers. Data from years 2006 -- 2010 were used for this purpose.

The main goal of this thesis is to revise the view of tobacco issues and try to answer the question where ends and where begins costs and revenues from tobacco consumption from the perspective of state budget. Thesis defines own model, which try to identify some distortions from the reality, revising controversial Phillip Morris study (Little (2001)). The results of testing reveal inconsistent approach in calculating effects of smoking on the state budget, especially non-standard arrangement of revenue side of the state budget. Analysis also uncovers systematic overestimation of selected cost items of the state budget. The work is extended by the practical part, which discuss methodology of calculation of foreign papers and applies some findings to the Czech environment. Analysis is based on the principle of expenditure-based cost, which quantifies the limits of revenues and expenses from smoking for the end of 2010.

The aim of this thesis is to analyze selected causes of the current debt ceiling crisis in the United States, which culminated in 2011. The first part deals with the development of the debt ceiling in the U.S. and the historically important increases in the limit. Selected expenditure items of the U.S federal budget are analyzed for their creation of the high deficit and debt limit crises in the country, with focus on the costs of the health and social security systems. The second part analyzes the inefficiencies of these systems and the economic measures accepted from 2004 -2012 associated with the debt ceiling increases, which led to the analyzed crisis in 2011.