National Repository of Grey Literature 284 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Securing orders in theory and practice of the financial government and administrative courts
Vondráková, Michala ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Securing orders in theory and practice of the financial government and administrative courts Abstract This work explains the institute of securing order, as defined in Act n. 280/2009, Coll., tax code. The aim of this thesis is to analyze how the securing orders were used by the Financial government and consequently judged by the Supreme Administrative Court of the Czech Republic. The first part of the work in concerned with the theory of securing orders, meaning their function, the way they are used and conditions for use as well as their termination. In this part, there are also the statistics of their use issued by the Financial government. This part of the work is based on commentaries of the Tax Code by Baxa and Kaniová, and Lichnovský, also a new publication by Vladimír Balcar and articles by experts on this topic from the ranks of tax advisors, Tomáš Hajdušek and Jan Rambousek. The second part of the work contains a description of five court decisions that prove that the institute is neither negative nor positive by itself, but it depends on its use by the Financial government. As an illustration, I chose cases that either confirm or reverse the securing orders. Specifically, in the second part I describe the following cases: the case of Českomoravská olejářská komanditní společnost (4 Afs 22/2015-...
Audit of budget management of local self-government
Pokorná, Alena ; Marková, Hana (advisor) ; Boháč, Radim (referee)
55 Abstract This diploma thesis gives an insight into the system of control and supervision procedures applied to local self-governments. The aim of this work is to evaluate possible problematic aspects of established supervisory procedures applied to budgetary management and to assess whether it is needed to extend the Supreme Audit Office's competence by enable it to control the budgetary management of local self-governing units with their own assets. The introductory chapter briefly summarizes the issue of budgetary management of local governments, while a more detailed interpretation is devoted to the duty of the local self-goverments to comply with the rules of budgetary responsibility, which was brought by Act No. 23/2017 Coll., On rules of budgetary responsibility, as amended. The following chapters are devoted to the various supervisory procedures and their systematics. First of all, Act No. 321/2001 Coll., On financial control in public administration, as amended, is provided, which provides a legal framework for public control and imposes internal obligations on territorial units in connection with the conduct of monetary operations. The next section describes the performance of the management review, which is carried out under Act No. 420/2004 Coll., On the review of local self-governing units,...
Tax law related aspects of the underground economy
Výborný, Dominik ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Tax law related aspects of the underground economy The aim of this thesis is the analysis of the underground economy and the sources of its genesis and particular tax law related aspects of the underground economy including legal instruments which are used to eliminate and counter it. The goal is also the description of specific kinds of the underground economy policies. This thesis is divided into three chapters. The first chapter brings definition of the underground economy and division of it among black economy, grey economy and home production. The next part of this chapter is dedicated to the causes of the underground economy. Firstly it describes the tax burden with focus on the value-added tax, there is the analysis of the problematics associated with tax evasion and tax avoidance, carousel frauds and tax havens. The second part of this chapter describes illegal work and execution of jobs in the form of unreported employment and a form called "švarcsystém". In the second chapter is the analysis and description of selected institutes of tax law which are used to eliminate the underground economy including illegal work. The institutes are tax inspection, electronic registration of sales, control reporting and work inspection focused on illegal work. The next part of the chapter is dealing with...
Legal Aspects of Tax Administration Electronisation
Tuláček, Michal ; Boháč, Radim (referee)
The topic of the thesis focuses on legal aspects of the use of information and communications technologies in tax administration. Tax administration is a specific area of public administration. Therefore, one would assume that its specifics are reflected in the tax administration electronisation as well. The basic difference between the tax administration and general public administration is in the way of handling information. One of the main tasks of tax administration is to overcome an information asymmetry between tax offices and taxpayers. Therefore, it is necessary to protect the information collected during tax administration. The protection must be more effective than in other areas of public administration, as with an ineffective protection of information, the willingness of taxpayers to communicate them to the tax authorities would be significantly hindered. In the thesis, there are 4 research questions formulated: (1) What is the tax administration electronisation, what does it embody and how does it overlap with the general public administration electronisation? (2) What are the legal aspects of tax administration electronisation in its tax related specific areas? (3) Does the current law suffice in the tax related specific areas of tax administration electronisation? (4.) Are its tax related...
Real- Estate Taxation de lege ferenda
Krejčí, Hanuš ; Boháč, Radim (referee)
The thesis presents a brand new concept of recurrent real estate tax in the Czech Republic. The object of the tax is designed to be exclusively land and apartments and non-residential premises. Buildings or any other aboveground or underground structures are not the object of taxation. Unlike buildings, land and apartments and non-residential premises can be appraised with sufficient accuracy only considering their quantity and location, hence by simply multiplying their areas and unit prices common in a given place and time. Consequently, the real estate tax can be designed on an ad valorem basis in order to differentiate between the tax liability of most lucrative, less lucrative and least lucrative property owners. As a result, tax collection can be substantially increased and a still marginal local tax can become a significant source of funds to the state treasury. At the same time, the increased recurrent tax on immovable property allows to abolish the economically questionable one-off tax in the Czech Republic, which is nowadays levied on the transfer of immovable property. The land tax is imposed on all land in the territory of the Country, with the exception of land built by apartment buildings and land used exclusively with them. The tax on apartments and non- residential premises falls on the...
International Cooperation in the Field of Anti - Money Laundering
Hladká, Michaela ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
International Cooperation in the Field of Anti - Money Laundering The submitted thesis deals with the topical and very important issue which is international cooperation in the field of anti - money laundering (or the legitimisation of the proceeds of crime). This field is described as the very core element of the fight against money laundering in the introduction of the work. On the other hand this is also the element with many deficiencies that establish the basic obstacles in the scope of this fight. The aim of this work is to describe this type of international cooperation, to detect its main shortcomings and to suggest possible solutions. Anti - money laundering international cooperation is described in detail in the framework of this thesis on legislative and practical level through the analytical, comparative and historical methodologies, while the field of administrative law is stressed. The introductory chapters deal with explanation of basic terminology and institutes connected with this topic, the types of international cooperation in the field of anti - money laundering, the history of this issue, and the detailed exploration of the sources of law (international, European and national). In the next chapters the role of authorities, organizations and other entities involved in this type...
Analysis of the legal regulation of the extradition of monetary compensation from the budget of The State land agency office
Trübenekrová, Anna ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Name: Analysis of the legal regulation of the extradition of monetary compensation from the budget of The State land agency office Abstract: The diploma thesis called Analysis of the legal regulation of the extradition of monetary compensation from the budget of The State land agency office is to investigate the issue of monetary restitution compensation of beneficiaries under the Land Act and to find out the real impact of the amount of already issued monetary compensation and the impact of the amount of restitution claims so far established on the budget of the State Lend Office as an organizational unit of state. The State Land Office is currently deals with the settlement of restitution claims of beneficiaries under the Land Act. Restitution claims under the Land Act are settled in several ways. In this diploma thesis I work mainly with the form of monetary compensation. The main methods used in diploma thesis are the analysis of the whole issue and the synthesis of individual phenomena. In order to carry out the whole analysis, the thesis focused on the development of the amount of monetary compensation for the entire period of effect of the Land Act, i.e. for the years since 1991 up to this day. The restitution compensation process has already been under the agenda of three different institutions (The...
Audit of budget management of local self-government
Pokorná, Alena ; Marková, Hana (advisor) ; Boháč, Radim (referee)
This diploma thesis provides a basic classification and description of a control system in a budgetary management of self-governing municipalities as subjects of public administration and then it evaluates these control mechanisms from the point of view of their importance and purpose. The introduction deal with a basic outlook of the self-governing municipalities themselves, that is the principles of a contemporary zoning organisation in the Czech Republic. The following part of the thesis, an issue of financial management of the municipalities is summarised in a following order - through an interpretation in the field of their property and limits in its management, furthermore through a description of the essentials of a budgeting process from its draft to its authorisation, an implementation of the management itself to a closing account. The remaining part of the thesis focuses on selected legal modes within which the management control of self-governing municipalities and their systematisation are implemented. Firstly, Act No. 321/2001 Coll. About a financial control in public administration is analysed, based on the later regulations, which provides a legal framework for a public administration control and at the same time it orders the municipalities internal duties in relation to a...
Hedge commands
Šedová, Kristýna ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
1 Abstract Hedge commands The diploma thesis focuses on the hedge commands with a purpose to evaluate whether this tool is necessary for efficient tax administration or it is an institute which excessively and disproportionately infringes fundamental rights of tax entities protected by the Constitution. The thesis introduces chosen fundamental principles of the tax administration which may be applied in the tax security proceedings. Next, some relevant regulations of the Tax Code are summarized with emphasis on tax proceedings and some institutes of the tax payment followed by the legislation of a hedge command including procedural impacts and possible legislative amendments. The principal subject matter of the thesis is a study of selected interpretative problems of hedge command with respect to the case law of administrative courts and to the practice of the tax administration. These problems are namely its legal nature, necessary preconditions to its issuance, its liquidation character and procedural matters. The analysis made serves as a basis for the final part which deals with possibilities of defense against a hedge command in tax security, judicial and execution procedure which is completed by the inquiries of the ombudsman. Hedge command gives the authority to a tax administrator to secure the tax...
Lease of real estates from the perspective of mandatory payments
Šimůnek, Jiří ; Marková, Hana (advisor) ; Boháč, Radim (referee)
1 Název diplomové práce, abstrakt a klíčová slova v anglickém jazyce Title of the thesis: Lease of real estates from the perspective of mandatory payments Abstract The aim of this diploma thesis was mainly to describe the mandatory payments connected with the lease of real estates according to the legal regulation of the Czech Republic. The thesis works with the term lease defined by the author for the purposes of this writing not in relation to the contract type but to the extent of the resulting license to use the real estates. Mandatory payments are identified in the strict sense of the term (personal and corporate income tax and value added tax), public insurance (social security and public health insurance) and local fees relevant to the lease of real estate. In this thesis, the institutes of lease, accommodation / temporary lease borrowing, tenure, informal lease, servitude, chief rent and right of building are described in detail from the civil law point of view and they are assigned specific tax obligations. In terms of absolute property rights, the institutes of pledge and lien and the management of foreign assets, including the trust fund, do not meet the established definition of lease of real estates. A separate chapter discusses the phenomenon of shared economy in the area of short-term...

National Repository of Grey Literature : 284 records found   1 - 10nextend  jump to record:
See also: similar author names
2 BOHÁČ, Radek
2 Boháč, Radek
1 Boháč, Radim,
1 Boháč, Radomír
Interested in being notified about new results for this query?
Subscribe to the RSS feed.