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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...
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Draft of the license system for the highest men league for Czech Floorball Union
Šedová, Kristýna ; Vrbová, Lucie (advisor) ; Urbář, Roman (referee)
Diploma thesis focuses on floorball in the Czech Republic with purpose to suggest the draft of the license system for the highest men league for Czech Floorball Union. The current organization of floorball is presented also the problem, objectives and stakeholders are defined with application of managerial decision-making. Key areas which can provide healthy development of the highest league are financial, technical, player and personal criterions. The clubs must accomplish all aspects in order to take part in the competition. The draft is compiled based on interests of stakeholders, analysis of current conditions, analysis of license systems of different sports in the Czech Republic and of floorball in foreign countries. Process of implementation with risks and possible restrictions is also draw up, so that Czech Floorball Union can use this thesis within the final execution of license system.
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Fight against cartels in public procurement in the Czech Republic
Šedová, Kristýna ; Šimíček, Petr (advisor) ; Chmelová, Pavla (referee)
This bachelor thesis thematizes cartels in public procurement in the Czech Republic, their monitoring, detection and penalisation. Based on theoretical knowledge of cartels, public procurement and bid rigging it analyzes and compares value of penalty with economic indicators of companies behaving dishonestly. The Czech Office of the Protection of Competition harmonizes the setting of penalties with European Commission. However, the thesis concludes that the punishments are considerably benevolent. Although the aim is not to get the firm to liquidation, it will be difficult to eliminate breaking the competition without some stricter preventive measures starting with the higher penalties.
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