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Loteries and games - financial and legal aspects
Slovák, Jaromír ; Marková, Hana (advisor) ; Boháč, Radim (referee)
Loteries and games - financial and legal aspects This thesis focuses on the regulation of lotteries and other similar games, which is, in the Czech legal order, embodied primarily in Act No. 202/1990 Coll., Lotteries and other similar games, as amended. For analysis of the entire issue of gambling, it is necessary to put the wording of the provisions of this Act in the context of a particular legal case of the Constitutional Court of the Czech Republic and also take into account the impact of European Union law. The target of this thesis is a complete analysis of the current regulation of lotteries and other similar games, the reasons for the adoption of specific legal provisions and assessment of their actual benefits for practice. There are possible solutions outlined in the thesis for cases where there are conflicts of legal regulation of the lottery industry and the actual state. Overall, the paper is divided into four chapters, the first of which presents the issues being discussed by explaining the basic concepts, which are mentioned later and worked with. The second chapter deals with the general level of complete legal grounds of lotteries and other similar games in the Czech legal order, from a constitutional basis through the above mentioned Act No. 202/1990 Coll., Lotteries and other...
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Financial aspects of the operation of lotteries
Krejčíček, Zdeněk ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The thesis is concerned with an issue of operation of lotteries from the perspec- tive of financial law in the Czech Republic. The aim is to provide an analysis of current legislation and to put forward adequate solutions de lege ferenda. Apart from an introductory chapter and a conclusion, the thesis consists of five chapters. The first one describes the term "betting games" and distinguishes it from the terms "games" (in general) and "lotteries and other like games". The first chapter is also devoted to "game law" meaning a comprehensive set of legal provisions related to the issue. The second chapter sets the betting games into the scope of private law. It focus- es on particular eras of the civil legislation in historical context of the current Czech Republic, from 1811 to 2013. That part of the thesis looks at the current civil legisla- tion, which is stated in the act No. 89/2012 Coll., the Civil Code, and which came into force as of January 1, 2014. Next chapter critically evaluates a legal regulation of operation of betting games, which is grounded in public law. That legislation provides regulatory bases of running objective business. The legislation is mainly made by the act No. 202/1990 Coll., on lotteries and other like games, as amended. The act infringes the European law. Nev-...
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A comparison of tax systems of the Czech Republic and the Hellenic Republic
Čižík, Vojtěch ; Boháč, Radim (advisor) ; Novotný, Petr (referee)
The Comparison of the Tax Systems in the Czech Republic and Greece (the Hellenic Republic) Abstract This thesis is primarily trying to compare tax systems between Greece and the Czech Republic as two small and open economies with cca the same level of population that are members of the EU and the most significant international organizations at the same time. Just the membership in the EU very strongly influences the national form of taxes and their structure, too. Its secondary goal concerns the author's opinion of substantial legal enactment of taxes of both states. First it defines, with certain terminology problems across three languages, the term of tax as an obligatory payment, in legal forms strictly stated as a tax, and explains its several theoretical aspects in term of demanded features and structural elements and then it specifies the term of tax system (framework) and focuses on it and a variety of effects on its formation. Probably the only non-legal part including the appendix 2 relates to an economic confrontation of the Czech and Greek tax system. In the practical part it gradually describes a comparison of tax law sources, constitutional fundamentals of taxes, their fiscal assignment and a tax international dimension of both countries, too. A very short historical context i salso mentioned...
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Revenues and expenditures of the European Union budget
Dostálová, Lucie ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Revenues and Expenditure of the EU Budget This Master's thesis deals with revenues and expenditure of the European Union budget. It is a very broad topic, which needs to be narrowed down for the purposes of this thesis. After a short introduction into the fundamental terms the thesis focuses on a detailed analysis of revenue sources of the EU budget and on financial frameworks. Firstly, the thesis describes the EU budget in general in order to introduce the topic and understand related fundamental terms. Chapters dealing with setting an EU budget and a budget process are followed by a detailed analysis of revenues and expenditure and financial frameworks. The aim of the thesis is to introduce the overall theory of the EU budget and subsequently to analyze the long-term development of revenues and expenditure until today, i.e. June 30, 2014. Currently, there is a new multi-annual financial framework for the period of 2014 to 2020 in place, which has introduced certain changes to the sources of revenues as well as expenditure. Not all of the changes have been implemented yet but will become effective in the near future. The thesis evaluates new instruments, which the European Union has already implemented or intends to implement. Two particular changes leading to an increase of EU budget own resources - new...
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Unified revenue administration
Kapounková, Barbara ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
This diploma thesis deals with the project of unified revenue administration, more precisely the harmonization of tax base, assessment basis for health insurance and assessment basis for social security. The aim is to compare characteristics, which those revenues have in common and decide whether it is possible to harmonize them. The second part of this thesis refers to the levy of taxes from total wages. Each institution is compared from the point of view of two bills and the act no. 458/2011 Sb., on amendment of acts related to the establishment of unified revenue administration and on amendments of other tax and insurance acts. The first chapter deals with the description of each area which should be unified. It means the areas of income taxes, social security and public health insurance. The term personal tax is described in this chapter. Then follows a description of the project of unified revenue administration, its evolution and systems of revenue administration common in other countries. The description of the bills and acts mentioned above and their aims takes place in the third chapter. The fourth and fifth chapters where I use mainly a comparative method follows. The fourth chapter focusses on harmonization and contains descriptions of income tax base, assessment basis for health...
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Fight against tax evasion in indirect taxation
Halbrštát, David ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
Resume in English Name of the thesis: Fight against tax evasion in indirect taxation Abstract: The aim of the author is to analyze possibilities of fight against tax evasion, especially in the field of indirect taxation. The author proceeded from the presumption that the maximum of tax evasions happens in the field of Value Added Tax. This presumption was confirmed by the achieved results of author's research. The thesis is divided into two parts. The first part contains basic terms, taxes including its division into direct and indirect taxation and clarifies the term tax evasion. The clarification of tax evasion includes more detailed explanation of tax evasion in a strict sense and in a broader sense of the word. Tax evasion in a strict sense contains illegal tax evasions only; tax evasion in a broader sense of word contains illegal tax evasions as well as tax avoidance, which is completely in conformity with the law. The subsection, which follows the introductory part of the thesis, contains some of the gravest types of tax evasions in Value Added Tax (VAT), such as "Carousel frauds". The second part of the thesis deals with instruments, which are used in fight against tax evasion. For the purpose of clarity the author divided the instruments into subsection on the basis of the scope of their usage on...
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Taxation of income of natural persons resulting from business and other forms of self-empolyment
Penz, Michal ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The main goal of my thesis was to present a compact view on current adjustment of the taxation of income of natural persons resulting from business and other forms of self- employment with the emphasis on the description of tax records, lump-sump expenses and lump-sump tax. I tried to apply articular structural elements of the taxation of income of natural persons resulting from business and other forms of self-employment and to present its interpretation. Regarding the complexity of the act I consider to be useful to present some practical examples which would enable better understanding of the institutes described and I also tried not to forget the judgments relating the interpretation. Lump-sump tax which I tried to analyzed, is not very spread in the Czech Republic even though it should contribute to simplification of the setting of the Income Tax for tax-payers running their business on a mall scale. The reason for this state is, in my opinion, the impossibility to apply tax refund, impossibility to apply tax loss and one of the reason can also be uncertainty of economic result because if tax-payers reach lower income and higher expenses than those ones which were counted while setting lump-sum tax, their tax liability doesn't change. In connection with the change of the Act of Accounting, on the 1st...
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Principle of public budgets balance legislation
Bláha, Jiří ; Boháč, Radim (advisor) ; Marková, Hana (referee)
PRINCIPLE OF PUBLIC BUDGETS BALANCE LEGISLATION The question of public budgets balance belongs nowadays to the most discussed topics, both on the internal and international fields. Today it is quite evident that constant indebtedness of states affects not only their competetive ability and exercise but also global economic balance. The states with high share of debt in gross domestic products, which often arose in propitious years of economics, acertain that ovecoming of recession in this situation is much more difficult and painful - it is not possible to use surpluses of economic activities from propitious years, other indebtedness comes about and in this way the unfavourable economic situation intensifies. Therefore on the level of individual states and international organizations various measures are accepted, their aim is economic stimulation and resumption of economic growth. In a given case public budgets, especially budgets of individual states, and redistribution of resources accumulated in these budgets become very important. However resources of public budgets are not unlimited and it is necessary to draw a lesson from effects or even better to prevent from repeating previous mistakes again and the principle of public budgets balance comes to the fore. In connection with the question of public...
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Czech and European legislation concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures
Volková, Jana ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Mutual assistance for the recovery of claims relating to taxes, duties and other measures is a continuous process that has been developing over the long run. Mutual assistance for the recovery of some financial claims is another tool of the state to recover its financial claims or the claims of its regional self-government units, outside its territorially restricted jurisdiction. Cross-border recovery protects the state's fiscal policy and safeguards the supply of assets for the treasury. Assistance is provided not only under the national and the European laws governing disputes among EU member states but also outside the EU thanks to international treaties that have been ratified by the Parliament of the Czech Republic and that are now binding for the country, and thanks to the OECD Convention on Mutual Administrative Assistance in Tax Matters that provides for assistance across the continents.
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Legal and institutional security of the financial system against money laundering
Kubík, Tomáš ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
The main objective of this work 'Legal and institutional security of the financial system against money laundering' is to highlight the growing phenomenon of money laundering. It is a phenomenon causing collision of the global economic and financial system, which should not remain unnoticed. This phenomenon must be tackled by all, by legal means. To combat this effect was greatest, then it is necessary that there was a globally recognized legislation that would have embraced most states that there were institutions with qualified personnel with sufficient powers, primarily banking institutions, but not limited to those utmost efforts in the fight against money laundering. If the above conditions are not met, then it will hardly be able to face this phenomenon.
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