National Repository of Grey Literature 166 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Tax Law Related Aspects of Sharing Economy
Bareš, Martin ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
This thesis consists of four chapters, introduction and conclusion. In the introduction to this thesis, the author clarifies the reasons for choice of the subject of the thesis, defines the aims of the thesis and its systematic as well as describes the methodology of the thesis and the default sources. In the first chapter, the author deals with definition of the concept of shared economy and connected critical reflections. The second subchapter of the first chapter deals with description of selected shared economy representatives, with whom the application part of the thesis shall deal with. The second chapter generally defines the relevant institutes of tax law such as tax evasion and tax optimization, whereas the author deals with the difference between them. Further, attention is paid to circumvention of law, obscured legal action, abuse of law and the fight against tax evasion. The centerpiece of this thesis is included in the third chapter, which is focused on application of tax legal regulations to selection of representatives of shared economy. The relevant chapter is divided into four subchapters, each dealing with individual taxes. Each of the subchapters includes brief description of examined tax as well it deals with the application of tax law rules to shared economics cases in the...
Tax aspects of disposal of cryptocurrencies
Čech, Jakub ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Title: Tax aspects of disposal of cryptocurrencies This thesis aims to answer the selected questions from the legal and, above all, the tax- law framework. Cryptocurrencies are a fairly young phenomenon, which is still developing. They are mainly used as an alternative to state-recognized currencies or a specific investment instrument. Because of the significant profits that transactions can bring with them, the issue of determining related tax obligations is important. The work is divided into 4 basic parts. The first part deals with the general definition of the cryptocurrencies and other relevant institutes. The second part deals with personal income tax and the third part deals with value added tax. The final fourth part deals with the issue of the future development of cryptocurrencies regulation. In the first part, focus is placed on the general definition of cryptocurrencies within the rule of law, with emphasis on comparison with selected traditional institutes of financial law. Attention is also paid to the specific features of cryptocurrencies that are relevant in terms of tax administration and related tax duties. Considerable attention is also paid to the criminal law consequences that might arise in the event of non-compliance with tax obligations. At the end of this section, the...
Supervision over Insurance Industry and the Legal Regulation
Černý, Tomáš ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
Supervision over Insurance Industry and the Legal Regulation Abstract ČERNÝ Tomáš: Supervision over Insurance Industry and the Legal Regulation; Charles University, Faculty of Law; supervisor of the rigorous thesis: Prof. JUDr. Marie Karfíková, CSc.; 2018, number of pages 183. The rigorous thesis attempts to confirm or refute the author's hypothesis that it comes to harmonisation of national legislations not only in the regulation and supervision in the insurance industry as a major branch of the economy, but generally in the supervision over financial markets as a whole, also apart from the integration and harmonisation within the EU. Based on the conducted review, the results of which are incorporated in this thesis, it can only be said that the subject and the way of supervision are very similar in individual countries compared, despite the diversity of individual supervisory institutions, whether as an independent institutional framework of the supervisory body within the central bank or as a self- established body. The first two chapters explain the meaning of individual concepts and terminology necessary for the proper understanding of the issues of the insurance industry and its supervision. The clarifications concern in particular some terminology in the field of insurance and its supervision, the...
Taxation of profesional sportesmen's income
Různar, Miroslav ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Taxation of profesional sportmen's income Abstract The main objective of this thesis was to design its taxation of the income of professional athletes from the sports activities, especifically in the position of tax residents of the Czech Republic. At the same time, I wanted to point out the inconsistencies that arise between the theoretical and practical solutions to this problém, all in wake of the case-law of the judicial domestic instances and the Court of Justice of the European Union. In this analysis was used the basic division of professional athletes - the athletes in the individual sports and athletes in the collective sports. This work is, together with an introduction and the conclusion, divided into six chapters. The first chapter is devoted to the development of sport as a means of meeting the needs and its importance for the society. The second chapter, in its first part, is about the position of the athlete as a subjekt od legal relations. The following are general passages relating to the income tax of individuals and groups of incomes, of which is the income collected. Furthermore, is mentioned the importance of the expenditure of the taxation of the income of professional athletes and the possibility of their application in the tax return. The third chapter deals with the status of...
Taxation of self-employment income
Kroupová, Šárka ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
RESUME IN ENGLISH Name of thesis: Taxation of self-employment income Taxes affect the amount of available money and due to that have impact to our everyday life. In Czech Republic, all taxable income of an individual is subject to universal income tax regulated by Act No. 586/1992 Sb., on Income Taxes. The aim of this diploma thesis is to analyze and evaluate currently existing legislation regarding taxation of income of individuals from independent activity which is contained in the above mentioned income tax law. Highlight the connection between individual provisions within this law, but also to point out related legal forms included in other regulations. The diploma thesis is also providing comprehensive overview of taxation of income from independent activity; suggests solutions to selected imperfections of existing legal regulation, and also to helps the recipients of this income to understand the calculation mechanism of their tax liability. The thesis is divided into six chapters, which are further segmented according to the interpretation while maintaining the sequence of construction elements of the tax. The main conclusion of this paper is that current tax regulation is very complex, confusing and casuistic. This is caused not only by frequent amendments of the law, but also by inclusion of...
Taxation of income from employment
Knotová, Klára ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
Resumé The name of the thesis: Taxation of income from employment This diploma thesis deals with the system of taxation of income tax. The diploma thesis is based mainly on Act No. 586/1992 Coll., On Income Taxes, also reflects the case-law, which helps to explain the disputed issues. It is an area that interferes with everyone's lives, but in which it is difficult to orientate. The main goal of the thesis is to analyse the personal income tax, to give a comprehensive picture of this issue and to try to analyse the individual components of this tax. In the first part of my thesis, I define the basic concepts that will help us to better understand the related issues. The second chapter deals with the general characteristics of the income tax and its position within the state budget revenues. The third chapter presents the core of the diploma thesis, which describes in detail the construction elements of the tax and explains the deficiencies that permeate it. Attention is placed on the subject, tax base and tax rate, but also on the explanation of the term dependent activity. The aim of this chapter is to give a comprehensive overview of the area of the personal income tax and to think about the imperfections and reflecting on the deficiencies of the adjustment and propose their solution. The fourth part of...
Protection of Investor on Capital Market
Jůvová, Veronika ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee) ; Dřevínek, Karel (referee)
Protection of Investor on Capital Market Investor protection on the capital market is a highly topical subject. The main aim of this dissertation was to confirm or refute the hypotheses presented in the introduction, and in particular to ascertain whether there is sufficient investor protection on the capital market. Besides its introduction and conclusion, the dissertation has five parts which, in turn, are broken down into separate chapters. At the time the dissertation was being drawn up, there were a number of investment opportunities on the capital market that posed higher or lower risks. As it is difficult for ordinary investors to identify the degree of risk associated with a particular type of investment opportunity, the dissertation aims to describe the level of investor protection linked to the most common types of investment opportunities. Investment funds are unquestionably the most commonly used investment vehicle. Consequently, these investment instruments are covered in most detail. The dissertation explains the level of investor protection according to the type of investment fund. In particular, this chapter describes investment via mutual funds, as this is the most widespread type of fund in the Czech Republic and across the world. Since a mutual fund is an entity with no legal...
Compulsory Contractual Insurance
Tobiáš, Jan ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Compulsory Contractual Insurance Abstract The subject of this diploma thesis is legal regulation of compulsory contractual insurance in the Czech legislation with a focus on its general regulation in civil law. The special regulation of compulsory liability insurance for lawyers, health service providers and the insurance of a guarantee in case of bankruptcy of the travel agency is also called for. The methods of description, analysis and, to a lesser extent, comparisons are used to fulfil the objectives of this work. The first chapter deals with the concept of compulsory contractual insurance. It includes a historical excursion. The largest part of the chapter describes the types of compulsory insurance and their distinction from voluntary and statutory insurance. The conclusion of this section is a preview of the legislation on compulsory contractual insurance in selected countries. The second chapter focuses on the description and analysis of the current legislation on compulsory insurance. At the beginning of the chapter, a description of the general regulation of the insurance contract, its subjects and form are made. The largest part of the chapter is devoted to the analysis of provisions that represent the general basis for compulsory contractual insurance. Introduced are partial changes made by the...
Insurance Agent
Hudačová, Monika ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
1 Insurance Agent Abstract The topic of this thesis is the insurance agent, as one of the types of insurance intermediaries pursuant to Act No. 38/2004 Coll., On Insurance Intermediaries and Independent Claims Loss Adjusters. Insurance mediation is a relatively current issue, which is presently under discussion, especially regarding to the Insurance Distribution Directive (IDD) and its implementation into Czech law. In this work the existing legislation is not only described, but also my professional experience with the examined issues is applied and provided commentary where relevant. The thesis is divided into nine chapters, including the introduction and the conclusion. The introduction is followed by historical development of legal regulations, both in Czech Republic and within the European Union. Then the thesis is focused on the insurance agent itself, first by defining him and the conditions for being registered as an insurance intermediary. Subsequently specific conditions of the insurance agent's activity are dealt with, having a special focus on the obligation of the insurance agent to act with professional care. As the insurance agent's activity does not exist in isolation, but is regulated by other laws, several of them are mentioned. These are primarily the issues of personal data protection,...
Online provision of insurance services
Kult, Alexander ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Online provision of insurance services Abstract This rigorosum thesis on providing online insurance services is aimed at providing a comprehensive analysis of legal regulation applicable to the online sales of non-life insurance in the field of EU law, with a focus on consumers. The aim of this thesis is to find a solution how to offer and sell insurance in accordance with all applicable legal regulations together with proper scope of information provided to the customer. The thesis is based on assessment of interconnection of three factors - insurance as a regulated financial service, internet as a cross-border medium and protection of a weaker party of the contractual relationship. The answers are sought mainly in interpretation of several EU legislation - in particular regulations No. 593/2008/EC (Rome I), No. 1215/2012/EU of the European Parliament and of the Council (Brussels I bis) and Directives 2009/138/EC (Solvency II), 2016/97/EU (IDD), 2000/31/EC (ECD) and 2002/65/EC (on the marketing of consumer financial services at a distance). The methodology of this thesis consists in the critical analysis of relevant legal regulations and comparison of their requirements with each other in order to find functional conclusions for practice - it is also supplemented by empirical elements. The first part...

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