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Environmental education is one of the voluntary environmental tools that can positively influence implementation of environmental protection actions. The target groups of environmental education are children and youth, public administration, firms and public in general. Environmental education brings positive environmental effects for the environment and also positive economic effects for firms which implement it. These diploma theses analyze demand and supply of the environmental education focused on firms in the Czech Republic. Methodology of the demand analysis is based on individual in-depth interviews with the use of questionaire and sample of the research are small and medium enterprises situated in Hradec Králové region. Methodology of the supply analysis is a desk research method.

Práce se zabývá podporou výroby elektřiny z obnovitelných zdrojů. Popisuje principy přímé a nepřímé podpory výroby elektřiny z obnovitelných zdrojů. Vysvětluje principy, na jejichž základě stanovuje Energetický regulační úřad minimální výkupní ceny. Pro konkrétní projekt je spočtena minimální cena produkce.

The summary report is one of the tools for the identification of a person, who ought to declate and pay VAT in another Member State. On the basis of choosen criteria, the target of this work is to evaluate effectiveness of the summary report in the general fight against tax evasion and sum up the revisions adopted since 1st January 2010.

This bachelor thesis deals with measurement of the competitiveness and innovation at the level of economies. In this thesis was chosen five important studies that deal with measurement of both values. Thesis is divided into three parts: first describes conception of competitiveness and innovation, second deals with methodology and indicators used to measurement and finaly third part includes analysis of possibility of Czech Republic to advance in competitiveness and innovation ladders. This analysis includes strenghts and weaknesses of Czech Republic and what should we improve to dramatically advance in competitiveness and innovation ladders.

The Bachelor thesis analyzes the revenue budget from the year 1990 to 2010. The first part deals with the description and the basic characteristics of the town. It gives account of the most important laws the town has to follow. The following part provides an explanation of the term fiscal federalism and clarifies the phases of the budget creation as well as the methods of its compilation. The last part gives an overview of the most significant changes of the recent years and their impact on the budgeting policy. The final part of the thesis brings the summery of the results of the analysis together with the overall evaluation.

The work deals with issues relating to the business environment and evaluation of its quality. Various elements of the business environment are discussed on the base of different approaches to evaluate its quality. However, emphasis is placed on the methodology of the World Bank -- Doing Business Index. The work carries out an objective analysis of this index to evaluate its informative ability and identify main potential users of the data obtained in Doing Business. Objectivity of analysis consists in the examining of the index methodology, and also in examining the perspective of its critics. In a practical part of work, taking into account historical and geopolitical conditions, are made recommendations which could advance Czech republic upwards in the rating.

The subject of the thesis "Interactions between personal income taxes and social insurance" is to determine the links between these taxes. The firs chapter explains the basic concepts, describes the tax system in the Czech republic and briefly the history of the personal income tax and social insurance. Another chapter is devoted to personal income tax and links to insurance, the third chapter focuses on the social insurance and links to personal income tax. The fourth chapter describes the changes in taxes and insurance from 1st January 2011. Brief summary of links is carried out in the fifth chapter, the next and final chapter compares the tax and social insurance in other countries.

This work focuses on the payment of the rendered performance and on the basic area of the Value Added Tax that are connected to the payment. The purpose of this piece of work is to explain the term itself and arrangement in the domestic law on VAT and European legislation represented by Council Directive 2006/112/EC and by the judicature of European Union legislation and the Czech standard practice.

The diploma thesis focuses on the state support for environmental protection in the Czech Republic and mainly the allocations from the state budget and from the State environmental fund. In the first part is defined the role of the state by supporting environment with looking on the actual stadium of environment and its reasons. Subsequently are analyzed the forms of state support and is discussed the question of the sense of the State environmental fund existence. The last part is devoted to the looking on the concrete public expenses in the environment and their efficiency.

The bachelor thesis deals with the actual situation of tax system in Sweden and its development. The thesis is divided into two parts. The first part deals with the actual situation, the second deals with the development. The thesis describes all relevant taxes, which constitute the Swedish tax system. The percentage of total tax revenue and the gross domestic product is also mentioned. The thesis deals with the great reform of the tax system, which took place in 1991.

This bachelor thesis deals with taxation in Denmark. It highlights the most important facts about taxation in Denmark including recent studies and crucial obstacles which this system has been through in order to reach such a high quality. This bachelor thesis distinguishes between direct and indirect tax and uses this division as a pattern through this work. However, the sturucture of information about total income tax is organised according to Organisation for Economic Co-operation and Development (OECD). This thesis defines different types of taxes. It describes these elements: tax obligation, tariffs, tax deduction and credits. It further depicts individual parts of development from the historical point of view, especially the period of time between the years 1987-2007. There are some numerical facts, tables and graphs for better understanding.

The mark is to analyse availability and usability of informations from taxation policy and public finance. The output of this work is the list of sources of informations for national and international copmare. Databases or other aplications are alanalyzed and output of this will give to reader better informations before choosing the source of informations.

The aim of this bachelor work is to describe the tax system of the Russian Federation in the past two decades. The tax system since its establishment has undergone many changes. The work reflects the most important changes in tax reforms and their impact on fiscal policy of the country. The work is divided into two parts. The first section describes the development of the tax system since the creation of the Russian Federation until 2000. The second part is paid to the current period and reflects important changes in the tax system of the 21. century. For clarity's sake, each part of the work is separated on direct taxes and indirect taxes. This work emphasizes constructive elements of taxes in the Russian Federation and their development.

This diploma thesis deals with the business property and its meaning in the Czech and Slovak legislations. First of all, a historical background of the business property definition is presented. This term is then described within scope of particular laws where it is defined in slightly different ways. There are mentioned also differences between the Czech and Slovak legislations. Selected judicial cases are used to demonstrate practical applications of the business property term. There is mentioned also the problem of intangible assets protection with no judicial precedent so far. Conceptual differences of the business property meaning are highlighted in a model example. Results, interpretation and comparison of questionnaire investigations both from the Czech Republic and Slovakia are an important part of this work.