Bakalářská práce / info:eu-repo/semantics/bachelorThesis
Osoba oponující práci:
This bachelor thesis deals with the financing and taxation of public universities. The first part describes the mechanism for funding public universities. Subsequently I characterize individual budget headings under which funds from the state budget are distributed to public universities. Further I describe and analyze the complementary activities of public universities. I also briefly characterize the selected types of taxes aimed at public universities and I give an example - an overview and comparison of taxation at selected public universities. The last part of the thesis deals with designed changes in selected indicators used to calculate the contribution to public universities. These proposals are arranged in three variants. Each of them is described and analyzed in terms of the distribution of funds at all public universities in the country concurrently is analyzed the impact of proposed changes in structure and the calculation on the contributions allocated to the University of Economics, Prague.
complementary activities; grants and subsidies for public universities; taxation of public universities; financing public higher education; normative financing of universities