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The position of the consumer in the field of insurance distribution in the digital age
Ryza, Tomáš ; Vybíral, Roman (advisor) ; Martiník, Pavel (referee)
The position of the consumer in the field of insurance distribution in the digital age: Valid regulation of the Czech Republic in the light of the basic rules of capital markets Abstract This work deals with the position of the consumer in the field of insurance distribution in the digital age. The main research question is the position of the consumer in insurance distribution. Specifically, the work describes what influences the consumer's position and whether this position is adequate for insurance distribution in the digital world. The pandemic did not initiate the transformation into the digital environment, but only accelerated it. Individual insurance companies have been trying to sell through digital channels even before the pandemic. However, this was not always successful. In the past, these shortcomings were naturally associated with the traditional "face-to-face" sales process. As the largest shortcomings in the past were associated with investment life insurance, this work also attempts to answer the secondary question of how the consumer fares compared to the regulation of business in capital markets. The structure of the work is divided into four main chapters, which are logically arranged from the general concept of the consumer to the most exposed area of the environment. The first chapter,...
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Corrency as a new form of transaction system
Novák, Filip ; Vybíral, Roman (advisor) ; Kotáb, Petr (referee)
Corrency as a new form of transaction system Abstract The master's thesis in a comprehensive form presents a completely new transactional system called Corrency, which stands out from the existing solutions with its specific characteristics. The aim of the master's thesis is to describe this system, present it in the light of financial law, and analyze its potential applications in related legal fields. Corrency is a transactional system currently primarily used for distributing financial resources from public institutions to citizens, with the future possibility of expanding its use to the private sector. It is transparent, simple, fast, inexpensive, and fully digital. The issuer, who deposits funds into the system, obtains unique data on their movement and can target their money both to suitable primary recipients, typically citizens, and to specific market segments that genuinely require such assistance. Corrency operates with a unit of account called Corrent, which this thesis examines not only from a legal perspective but also in the context of economics and finance. Another objective of the thesis is to provide the reader with the broadest legal context and to construct an analysis of the issues surrounding this system from the ground up, starting from the comparison of Corrents with institutions such...
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The Principles of Financial Control in Public Administration
Perstická, Lujza ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The Principles of Financial Control in Public Administration Abstract This thesis focuses on financial control, legal principles, and how legal principles influence and co-create financial control. The thesis comprehensively presents the whole issue and aims to contribute to understanding both individual aspects and thein interconnectedness, allowing the reader to form an informed opinion on the subject. To achieve this goal, the work identifies the main legal principles shaping financial control. The thesis is divided into four main parts, each exploring different aspects of the topic. The first part introduces the conceptual framework of financial control in public administration. It defines public administration, financial activity, and financial control, emphasizing thein inter relationship. This section serves as the fundamental theoretical framework for further analysis. The second part focuses on legal principles as a general legal-theoretical concept. It presents the characteristic features attributed to legal principles and further elaborates on various categorizations of legal principles to ensure a comprehensive understanding of the subject matter. This part also serves as a theoretical basis for the subsequent analysis. The third part delves into the principle of 3E, its significance for...
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What are substitutes for domestic money and what is their legal regime
Karpják, Jiří ; Kotáb, Petr (advisor) ; Vybíral, Roman (referee)
Domestic money substitutes and their legal regime Abstract Abstract Domestic money substitutes and their legal regime Abstract The thesis deals with the elementary legal aspects of the phenomenon of cash substitutes in the Czech legal system, especially in relation to the general prohibition of their issuance contained in Section 239 of the Criminal Code. In the introduction the thesis sets out to define the category of items falling under the concept of money substitutes and then to assess the extent to which the provisions constituting the legal regime of lawful money apply to these money substitutes. The thesis first defines the concepts of money, currency and the legal regime of lawful money, providing evidence in particular on the specifics impacting on the potential legal regime of money substitutes. After defining the basic concepts, the thesis analyses the current criminal law regulation of money substitutes. In this part, the author addresses selected problems described in the literature on the subject and discusses in detail the history of the current criminal law prohibition of money substitute, concluding that it is de lege lata an obsolete legal regulation which, without further action by the legislator, cannot be constitutionally applied within the framework of criminal law constrained by the...
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Theoretical Aspects of Value Added Tax
Martiník, Pavel ; Vybíral, Roman (referee)
The thesis focuses on selected theoretical aspects of value added tax administration and pays special attention to two areas that have not been sufficiently treated by financial science so far. The first one is the definition and application of legal principles of financial law to value added tax and the second one is the transfer of value added tax administration to those involved in tax administration. The application of the sectoral legal principles of financial law takes place in both substantive and procedural law. The existing financial science in the Czech literature has concluded that the following principles are involved: (i) the principle of the market model of the national economy, (ii) the principle of the payment system, (iii) the principle of regulation of monetary funds, (iv) the principle of democratic legitimation of financial policy, (v) the principle of supervision in public financial activity, (vi) the principle of economic efficiency of financial relations and (vii) the principle of priority of the fiscus. However, nowhere is it satisfactorily defined what specific or rather abstract rules these principles contain and why they were chosen as general principles of financial law forming a regulatory umbrella over the entire field. Unlike the principles of tax law and the...
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The insurable interest in Czech and French law
Peňásová, Kristýna ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
The insurable interest in Czech and French law Abstract My diploma thesis deals with the concept of insurable interest in Czech and French law. Since insurable interest has been newly included as one of the conditions of validity of an insurance contract by Act 89/2012 Coll., Civil Code, this concept has become the subject of many academic debates, articles and books. However, insurable interest is also a concept that appears not only in private law but can also be found in public law. The insurable interest is not only one of the conditions for the formation and existence of an insurance contract between the insurer and the policyholder, but also expresses the relationship between the insurer and the insured things or persons. The comparison with French law does not only compare the concept of insurable interest, but also the individual insurance sectors and the individual sectoral rules related to this concept, as well as the specific types of insurance. The thesis is therefore not limited to private law provisions, but also deals with fleet insurance, its types and the relationship of insurable interest to each type of fleet insurance, as well as the regulation of insurance distribution and reinsurance, the relationship of insurable interest to this regulation and the implications of EU harmonisation in...
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Virtual assets and money laundering
Špás, Martin ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
and keywords Virtual assets and money laundering The thesis takes as its task the analysis of the connection of two phenomena. One is money laundering, which is characterized by a high social danger, and the other is virtual assets, which represent an advanced technology but are increasingly misused for money laundering. The aim of this thesis is to explain the issue of the use of virtual assets for money laundering and to evaluate the international fight against this illegal activity, in particular to assess the functionality and effectiveness of the current legislation at international, European and some national levels. The first part deals with the general characteristics of virtual assets. In particular, it focuses on the technical nature of virtual assets. The second part of the thesis focuses on money laundering in relation to virtual assets. The chapters deal with the concept of money laundering, the different stages of this activity, the current situation and some examples of the misuse of virtual assets for money laundering purposes. The third part of the thesis focuses on the fight against money laundering in the field of virtual assets. This part of the thesis will focus on measures against money laundering from the perspective of financial law. The first chapter deals with soft law, in...
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Theoretical Aspects of Value Added Tax
Martiník, Pavel ; Boháč, Radim (advisor) ; Vybíral, Roman (referee) ; Radvan, Michal (referee)
The dissertation focuses on selected theoretical aspects of value added tax administration and pays special attention to two areas that have not been sufficiently treated by financial science so far. The first one is the definition and application of legal principles of financial law to value added tax and the second one is the transfer of value added tax administration to those involved in tax administration. The application of the sectoral legal principles of financial law takes place in both substantive and procedural law. The existing financial science in the Czech literature has concluded that the following principles are involved: (i) the principle of the market model of the national economy, (ii) the principle of the payment system, (iii) the principle of regulation of monetary funds, (iv) the principle of democratic legitimation of financial policy, (v) the principle of supervision in public financial activity, (vi) the principle of economic efficiency of financial relations and (vii) the principle of priority of the fiscus. However, nowhere is it satisfactorily defined what specific or rather abstract rules these principles contain and why they were chosen as general principles of financial law forming a regulatory umbrella over the entire field. Unlike the principles of tax law and the...
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Budgetary allocation of taxes and its influence on municipal management
Kříž, Erich ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
Budgetary allocation of taxes and its influence on municipal management Abstract This thesis focuses on the theoretical background, the historical development of budgetary allocation of taxes and its practical impact on municipal revenues. It also looks at possible future adjustments. The first part defines the basic concepts and principles of budget and tax law. In the case of budget law, its link to the budgetary allocation of taxes; in the case of tax law, the effectiveness of taxation. Next, public goods and the theory of fiscal federalism are described regarding the purpose of budgetary allocation of taxes. The issues of shared and exclusive taxes, decentralization of the fiscal system and the fiscal role of subsidies are discussed as well. The second part focuses on the actual budgetary allocation of taxes, first describing the current legislation, including the structure of the law, and then describing the historical development of municipal financing in Czechia. This historical development is described from 1848 to the present. The legal regulation of budgetary allocation of taxes is gradually analyzed and described, including its functionality, logical connection, and development between different legal regulations. Changes during the different stages of the regulation are briefly assessed. The...
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Law aspects of unit linked insurance
Broukal, Matyáš ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Law aspects of unit linked insurance Abstract United linked insurance is an insurance (hereinafter referred to as ULI), which pays the insurance benefit in the event of survival to a stipulated age or death. The insurance benefit in the event of survival to a stipulated age is directly dependant on investment fund in which insurance premium is being invested. The goal of this thesis is to outline the law aspects of ULI. Thesis is divided into theoretical and practical part. Theoretical part covers law theory of ULI, current law and contract law. First chapter of theoretical part explains ULI as an insurance and its classification. Furthermore, it explains the view of financial science on ULI and describe the existence of insurable interest within an ULI, where there is no guaranteed amount in the event of death. The second chapter describes all aspects of ULI according to the applicable legislation. The first part deals with the insurance benefit in case of death and fee structures that covers it. It also explains the health questionnaire, the development of the risk of death over time, the issue of beneficiary from contract in the event of death. The next part deals with the insurance benefit in the event of survival to a stipulated age and the factors that affect it such as investment funds and units. The...
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