Ekonomická výkonnost finanční správy v České republice

Abstract

This diploma thesis deals with the analysis of the economic performance of the Financial Administration of the Czech Republic in the context of the current tax policy and the structure of state administration. The aim of the thesis is to evaluate the efficiency of this institution's operations through selected analytical indicators and performance assessment methods, such as internal and external labor cost intensity, operational cost intensity, and asset cost intensity. The theoretical part of the thesis focuses on the characteristics of the financial administration, the principles of its functioning, and the possibilities of performance measurement in the public sector. In the practical part, an analysis of key analytical indicators is carried out, including an examination of dynamics and developments in time series, along with a prediction of future performance using the exponential smoothing method. The results of the thesis provide an overview of the economic efficiency of selected areas of activity of the Financial Administration.