The thesis deals with the problems of control over grants executed by tax offices. It discusses grants in general: their classification, sources, providing, records, control and breach of budgetary discipline. The practical part is a discussion of the grant control of the Tax Office in Český Krumlov between 2001-2006, specifically on the analysis of its results and evaluation of its efficiency. The difficulty administering grants is described and several particular examples of the process deficiencies and ambiguity are given. On account of these deficiencies, a comparison of some providers within property replacement programmes was carried out. Its results were a basis for a proposal of general conditions for grants.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:10977 |
| Date | January 2007 |
| Creators | Nováková, Lucie |
| Contributors | Krbová, Jana, Musil, Martin |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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