National Repository of Grey Literature 265 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Lapse of financial market participants
Zrůst, Lukáš ; Bakeš, Milan (advisor) ; Boháč, Radim (referee) ; Dřevínek, Karel (referee)
The aim of this work was to analyze complexly the failure of financial market entities, with the accent of a banking institution, comparison with the European legal system, but also with the emphasis on solving the financial crisis of the banking system and its ways of resolving or maintaining the activity, possible insolvency of banking entities. At the end of the thesis, the author also deals with practical aspects of selected banks. From the above point of view, three sub-concepts are key to this work, which deserve a brief explanation as they permeate the work and gradually reveal the basic issues of the subject matter, but also their hypotheses outlining the next direction of research, and at the same time offers some legislative guidance material solution of the given issue. The first term is the "starting point". In this work, there is a detailed survey of research to find answers to the question as to what are the basic points of the financial market entities as well as banking institutions, but above all their failure. The hypothesis in this context is the evolutionary development of the areas concerned, in particular financial law in a broad sense, and the extent of its impact on the current legal regulation of financial market participants and the resolution of their failures. The second...
Legal aspects of sports financing from the government budget
Rudolfová, Veronika ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Legal aspects of sports financing from the government budget Abstract The present thesis deals with legal aspects of sports financing process. Sports financing from the government budget, constitutes the greatest fraction of income to sports organizations and sports clubs. The present study scrutinizes the legal aspects of financial support of sports from the government budget, via thorough analysis anchored in legal research. Individual sections of the thesis ponder the redistribution of funds from the government budget. First, it explains how the whole process of funding from the state budget commences, what actors are involved in it and also what volume of financial aid is granted to the department of sport. The thesis describes and evaluates the individual parts of the process, which has led to an overview of the entire issue of state financing of sport. It also outlines the development of sports support throughout the past century and further explains why effective legislation is still considered to be inadequate. The present study further illustrates the current institutional provision of sport support system. The thesis deals with the issue of sports financing from levies on lottery companies and its influence on the support of sport. The governing point of the present thesis is the notion of state...
Tax aspects of death of natural person
Zouzalová, Hana ; Boháč, Radim (advisor) ; Marková, Hana (referee)
ABSTRACT, KEY WORDS TAX ASPECTS OF DEATH OF NATURAL PERSON Abstract The aim of this thesis is to realize the detailed analysis of the tax impacts of the human death, to identify the inaccuracy of the current legislation and to offer a solution. The analysis of this topic will be given in wider context. The thesis is devided into several chapters. The introductory part deals with the main terms and principles of the succession law which are regulated by the new Civil Code, and the basic principles of the inheritance proceedings. The recodification of the private law in 2014 brought changes in many areas of the law, including the succession law. The new terms and institutes were adopted, the new Code of Inheritance Procedure came into effect and there are some changes in the inheritors' duties concerning the decedent's debts. The most important change in the tax law was the constitution of the fiction that the decedent "lives after his death" until the end of the inheritance proceedings, thus until the moment when the inheritors are confirmed. There is the special person who performs the decedent's duties during the inheritance proceedings, the person administering the decedent's estate. The main part of this thesis deals with the analysis of tax laws. Tax Code Procedure is the principal tax law; the main...
Taxation of income of natural persons resulting from business and other forms of self-employment
Pauler, Zdeněk ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
1 6. Abstract Presented thesis is divided into two main sections containing subsections. One of the main purposes of this thesis is to discuss income of entrepreneurs, natural persons and natural persons with further income from other kind of self-employment. The first part focuses mainly on describing the tax itself and centres on individual components of tax, which are the subjects to tax, tax base, tax rate and tax due date while the most detailed description is given to the subjects to tax which is income of entrepreneurs according to the Act No. 586/1992 Coll., Income Tax Act, Agricultural Income Tax Act, Entrepreneurial Income Tax Act and Tax Act involving income from further self- employment such as income of lawyers, accountants, tax consultants, auditors, dentists and notaries and income of partners owing incorporation or limited company. In addition, the income from further self-employment as a income from copyrights and rights connected to this including income from publishing, copying of literal pieces, providing industrial or intellectual property, income from independent occupation which is neither trade nor business under the special regulation, income of experts, interpreters, team contract agents, arbitrators, insolvency administrators including income from the activity of the preliminary...
Implementation of ATAD
Knetl, Štěpán ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The aim of the thesis is to describe and evaluate the Czech implementation of Anti-Tax Avoidance Directive (ATAD). It firstly introduces the problem of tax avoidance, its scale and defines basic concepts such as tax avoidance, tax evasion, tax havens and harmful preferential tax regimes. The author consequently describes origins of the Directive, OECD's Base Erosion and Profit Shifting Actions and other measures that are being implemented on the EU level such as international exchange of information in the field of taxation based on DAC Directives, the proposal of CCCTB. In the second chapter the ATAD is presented. It consists of five measures intended to neutralize the effects of tax avoidance practices, or in other words, to prevent erosion of the CIT base and the shifting of profits to jurisdictions enforcing little or no tax liabilities. First measure proposed is the interest limitation rule. It is intended to prevent the use of debt financing as a form of tax avoidance by limiting the amount of the tax-deductible borrowing costs that an entity is allowed to claim. Second measure is the exit taxation rule that requires the Member States to tax unrealised appreciation of assets based on the difference between amount equal to the market value of the transferred asset at the time of exit of the...
Selected procedures at tax administration
Hanák, Radim ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
1 Selected procedures at tax administration Abstract Subject of my work is revolving around part of the tax administration process which every tax payer on the territory of Czech Republic needs to undergo in order to verify, whether he/she/it has fullfiled all lawful tax-related responsibilities and provided tax administrators with complete declaration of assets, that are subjected to taxation. Tax administrator is entitled, in relation to it's authority, to assess a tax. Pursuing these aims, tax administrator is authorised with powers in the area of tax investigation and is also authorised to initialize complete tax return examination process, even before tax is assessed. At the same time these processess are intertwined into certain extent. Focus of my work is to provide thorough analysis of these institutions either per se or in their mutual context and interconnection, while trying to maintain high level of emphasis on control procedures. Legal regulation is analysed in the scope of it's evolution, in the context of legal regulation of European union and, in the scope of administrative practice and especially in the scope of concrete verdicts of administrative courts. Aim of my work is to highlight potential risks that tax-payer could face through these procedures come into practice, and also to point...
Financial and Legal Aspects of Online Gambling Games
Bartůška, Martin ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Financial and Legal Aspects of Online Gambling Games Abstract I chose the topic of online gambling and its financial and legal aspects as the subject of this thesis. This work focuses on issues of old and new gambling legislation and provides comparison and evaluation of its changes. This work aims to study and evaluate in detail selected aspects of gambling with prevailing focus on the financial aspects of online gambling and its transformation as a result of the new legal regulation. Particular aspects were chosen in the perspective of latest development in gambling on the Czech market and in the perspective of the latest changes and other development associated with the new legal regulation. Purpous of this work is to introduce this subject to readers and help them understand selected topics. The text of the thesis is divided into three parts. The first part defines gambling and introduces gambling issues in such a way that the reader familiarizes himself with the basics and main concepts that are essential for other parts of this work. In addition to the grounds of this subject, it also focuses on gambling operators, licensing and supervision of gambling operatos. The end of the first part deals with offenses, gambling related crimes and relationship between them. The second part deals with online...
The analysis oh the legal regulation of transfer pricing in connection with the implementation of ATAD
Zedníková, Kateřina ; Boháč, Radim (advisor) ; Sejkora, Tomáš (referee)
The analysis of the legal regulation of transfer pricing in connection with the implementation of ATAD Abstract This diploma thesis deals with the topic of legal regulation of transfer prices. Considering the gradual globalization and the increasing number of multinational enterprises, transfer pricing is a very extensively discussed tax-related topic. It has become even more topical with the implementation of a new Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market. Transposition period for the majority of regulations presented in the directive is scheduled to 31 December 2018. The aim of the present thesis is to characterize the current state of legal regulations of transfer pricing in the Czech Republic as well as related supranational regulations. Within the context of the former and the latter, the thesis analyzes the options of the implementation of the Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market. Also, the thesis delineates and describes the approach of the Ministry of Finance of the Czech Republic, including an assumed financial impact of the implementation of individual...
The Regulation of Internet Gambling
Pavlíček, Josef ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The Regulation of Internet Gambling This master thesis deals with the regulation of gambling operated via Internet public network. The chosen topic reflects adoption of a new framework of gambling regulation represented in particular by Act No. 186/2016 Coll., on Gambling, as amended (hereinafter referred to as "the Gambling Act") and Act No. 187/2016 Coll., on Gambling Tax, as amended (hereinafter referred to as "the Gambling Tax Act"), which introduced to the Czech legal system a systematic regulation of operation of gambling via Internet public network. The author aims to analyze and evaluate the new framework of gambling regulation (including newly introduced system of gambling taxation). Considering that both the Gambling Act and the Gambling Tax Act have entered into force only on 1 January 2017 the author further aims to point out certain unclarities regarding interpretation of several legal provisions contained therein. Finally, the author further aims to propose possible amendments to the analyzed legal regulation. The master thesis is divided into four parts. The first part is focused on the reasons why the new framework of gambling regulation has been adopted and further deals with the lacks of the previous regulation from the perspective of law of the European Union. In the respective...
The Cryptocurrencies in Practice of Law
Kundrátová, Petra ; Kotáb, Petr (advisor) ; Boháč, Radim (referee)
This diploma thesis deals with the cryptocurrencies in practice of law. The aim of the thesis is to analyse the initial coin offering and the basic tax aspects of the cryptocurrencies, both with respect to the Czech law, and to provide a comparative overview of the cryptocurrency legal regulation in different states of the world. The actual text of the thesis is divided into four parts. These parts are preceded by a general introduction outlining the overall concept of the thesis, its purpose and the reasons why the topic was chosen. The fourth part is followed by a conclusion summarizing the main findings that were made. The first part of the thesis deals with an explanation of the term cryptocurrency and its comparison with the terms virtual and digital currency. It also discusses whether cryptocurrencies can be considered as money or as currencies and what each of these two categories means. The second part is focused on the initial coin offer in the Czech law. There is a brief description of its course followed by an examination of the applicable rules of both public and private law. Particular attention is paid to the rules concerning the initial public offering, payment transactions, collective investment, enterprise and anti-money laundering. The third part of the thesis dissects basic tax aspects of...

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See also: similar author names
2 BOHÁČ, Radek
2 Boháč, Radek
1 Boháč, Radim,
1 Boháč, Radomír
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