National Repository of Grey Literature 452 records found  beginprevious275 - 284nextend  jump to record: Search took 0.01 seconds. 
Environmental taxes in the tax system of the Czech Republic
Barnet, Lukáš ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
The name of diploma Environmental taxes in the tax system of the Czech Republic Abstrakt The problem of the environmental protection has probably been the most discussed worldwide problem recently. The need to protect the human natural environment grows with the growing number of people and the emerging global company. These days, the environment is primarily endangered by greenhouse gases emitted into the atmosphere. Developed countries try to stop this tendency using different methods. The ecological reforms of specific states - of which an establishment of environmental taxes constitutes the essential part - should help to stop this tendency. This paper deals with the introduction into the legal order of the Czech Republic and reflects also for adjustment the European Union. To better approach the topic is necessary to define the term tax, fee and tax system of the Czech Republic. This is addressed in the first two parts of my job. Environmental taxes are classify to indirect tax system and indicate similarity and in most elements the identity with consumption taxes. In part three I describe the ecological part. I determine of the definition the environment and its protection and analyze the tools, which is available to environmental protection. The fourth, fifth and sixth part are already engaged in...
Legal regulation of taxation of income from leases
Tykal, František ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
Legal regulation of taxation of income from leases The aim of this study was to explore the legal issues of taxation of rental income, mainly from the perspective of income tax and value added tax. The paper points out the various specifics and problematic provisions relating to the application of these taxes on rental income. In the work are utilized descriptive and analytical methods that best suit the focus of this work. The work is divided into four chapters, which deal with various aspects of taxation. The first one deals with the general theoretical introduction to the taxation, the short historical excursion is included. The second chapter deals with the taxation of income from lease income taxes. It shows the different possibilities of this tax in case of individuals and are not omitted legal persons with which the legislative regulation clearer. In the third chapter, you can find a legal assessment of the rental income from the perspective of value added tax. This issue is particularly important for business persons, whether individual or legal, as it directly affects them. In the final part of the paper is the comparison of the Slovak and Czech legislation above mentioned taxes. Slovak Republic was selected because in the past, joint development of both countries. Throughout the experiment...
Financial and legal tools in the field of environmental protection
Maňák, David ; Marková, Hana (advisor) ; Boháč, Radim (referee)
A favourable environment is without any doubt a necessary condition of human existence. Its state is negatively affected by various human activities. The state is thus forced to intervene and ensure its protection, using various means. The aim of my thesis is to describe and analyse the financial and legal tools used in environmental protection and suggest possible improvements. The thesis consists of two chapters. Chapter one, containing seven subchapters, mainly explores the general characteristics of financial and legal tools used in the field of environmental protection. Subchapter one defines the term of financial and legal tools of the environmental protection. Subchapter two examines the influencing of financial and legal tools. Subchapter three describes the externalities and their relation to environmental protection. The fourth subchapter outlines the functions of financial and legal tools of environmental protection. The fifth subchapter deals with their categorization. Subchapter six outlines the advantages and disadvantages of financial and legal tools. Subchapter seven presents the financial and legal tools used by the European Union. Chapter two focuses on individual types of financial and legal tools and their current legislation. This chapter is divided into four subchapters. The...
Financing of foundations and endowment funds
Espinoza, Blanka ; Marková, Hana (advisor) ; Boháč, Radim (referee)
Foundations and endowment funds, being a part of the non-profit sector, have their integral place in the civil sector of the Czech Republic. The main mission of foundations and endowment funds is to achieve public benefit which, under the current legislation, foundations achieve primarily by providing grants to third parties. However, they can only fulfil such purpose if they have a sufficient income. This paper aims to summarise the theoretical and practical possibilities of obtaining financial resources by foundation entities and their classification. The paper is largely influenced by the recodification of private law; upon the new Civil Code coming into effect on 1 January 2014, there will be a significant liberalisation of the foundation law and the legislation applicable to foundations and endowment funds will be completely transferred to the new legal regulation under the umbrella term "foundation". The introductory part of the paper summarises the present and future legislation applicable to foundation entities, defines their position in the civil sector, and discusses the historical development that had an impact on the current funding of foundations and endowment funds. The second part of the paper classifies foundation entities by various criteria, since it is primarily the typology of...
Legal regulation of budgetary discipline
Janáčková, Kateřina ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The thesis deals with the concept of budgetary discipline and various aspects of its possible enactment in the legal system of the Czech Republic and of the European Union. The aim is to analyze the current legal regulation in this field and suggest legislative changes that could improve its existent unsatisfactory state. The first chapter provides the theoretical basis for the subsequent analysis as well as for the recommendations presented in further chapters. The concepts of budgetary law, public budgets and budgetary discipline are defined here together with the basic principles of budgetary law. The stress is put on the principle of the long-term balance of public budgets that constitutes a starting point when examining budgetary discipline. The second chapter concentrates on the regulation of budgetary discipline in the Czech Republic. Taking into consideration the current situation, when the principle of long-term budgetary balance and consequently the budgetary discipline are almost totally ignored in our legal system, I decided to focus on the analysis of drafts that have regularly appeared since the 1990s and have never passed the Parliament. Regarding the valid legal regulation I centre on expenditure frameworks which are dealt with in the law on budgetary rules. The third chapter pays...
The control of the Supreme Audit Office over territorial self-governing units
Humhalová, Barbora ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Different countries are at varying degrees centralized and need for their activity especially financial and personnel resources in conjunction with the well-defined management processes. In general, both at central and decentralized levels are managed entrusted funds. Therefore it is need in the public sector to set the functioning internal and external control mechanisms. In the Czech Republic, oversees the management of state property and the state budget independent (external) body - the Supreme Audit Office (SAO). This institution has no power of control over the management of local governments or public entities. The issue of extension of SAO competencies is currently highly debated. This work is focused on the possible extension of the SAO competencies towards local government. Author compares and evaluates current opinions about possible amendments to the Constitution and the Law on the Supreme Audit Office towards control of local governments. Fears of the representatives of local government mainly concern the possible limitations of the constitutionally given right to self-government. SAO has no competency to impose remedies or somehow punish controlled entity. The SAO should ideally lead to the responsible management of entrusted funds in public sector. And not just in terms of legality,...
Budgetary principles and their reflection in valid legislation
Hejná, Alena ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Legal principles are fundamental elements for every branch and sub-branch of the law. The same it is in the case of budget principles which are leading principles of the budgetary law. Due to their importance it is necessary to establish these principles to the law effectively. This work, entitled Budgetary principles and their reflection in valid legislation discusses to what extent is this requirement fulfilled in the Czech Republic. This diploma thesis is divided into an introduction and six chapters, the conclusions and list of sources. The aim of the work is the analysis of budgetary principles in terms of their reflection in the laws of the Czech Republic and the European Union. General characteristics of legal principles, as defined legal theory is outlined in the first chapter which follows after brief introduction. The second chapter of this thesis is devoted to mainly budgetary principles. The budget law and budgetary principles are defined in the introduction to this chapter. The attention in this chapter is focused on the analysis of the individual budgetary principles and their reflection in the current legislation. Of the all budgetary principles most attention is paid to the principle of equilibrium of public budgets which is a key theme of this work. Due to the lingering economic...
The easements from the perspective of Financial law
Gříbková, Petra ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The thesis aims to map, from the perspective of the Financial law with overflow to Civil and Administrative law issues of the easements, in favour of the public infrastructure of network operators. Its content is an analysis of this legal institute from its historical development, definition, classification of the existing financially legal consequences, through financial analysis of practical examples of easements with the impact of the legal practice of financially both public and private spheres, for predicting the development of this issue for the effectiveness of the new civil code. Institute of easement is analysed mainly with an emphasis on the specificities of the public elements with a direct effect to the management of local government units, or the state itself, with efforts to find an effective balance of losses and benefits associated.
Indebtedness and local self-government
Jirouš, Vlastimil ; Marková, Hana (advisor) ; Boháč, Radim (referee)
Title: Indebtedness and local self-government The author: Bc. Vlastimil Jirouš The author of the thesis deals with the debt of local governments, ie municipalities and regions, and regulation of indebtedness. Regulation of indebtedness divided into control debt "ex ante", which helps prevent over-indebtedness, and "ex post" regulation, which establishes the procedure for dealing with over-indebtedness of local governments Debts of local governments in the Czech Republic is gradually increasing. Even though most of the debts are debts of large cities are most at risk of over-indebtedness of municipalities with less than 1,000 inhabitants. The main cause of increasing indebtedness of local governments are investing in infrastructure. Most local governments debt consists of obligations of the loan agreements. The most common creditors are then banks . The author analyzes the suitability of regulating local government debt in terms of content and in terms of constitutional law. Notes that this regulation is to some extent necessary and constitutional point of view also possible. The current legal regulation of borrowing ex ante in the Czech Republic is characterized as partial information and case report. Development of indebtedness of municipalities and counties are on state legislation virtually...
Public law protection of a consumer of financial services in the Czech Republic
Safín, Michal ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
The thesis aims to specify means of consumer protection in financial services in the Czech legal system, to clarify their structure, assess efficiency and evaluate the extent to which consumer protection is provided. Main topic of interest is restricted within the purview of the financial ombudsman of the Czech Republic. The first chapter focuses on definition of instrument of consumer protection in financial services and their classification from a theoretical point of view. The next three chapters are devoted to a detailed depiction of consumer protection means in three segments of the financial market: payment system, consumer credit and collective investment. Legal provisions concerned with the Czech financial ombudsman are the matter of subject of the last chapter, which is accompanied with a brief analysis of functioning efficiency of this institution. Applied methods are interpretation of Czech legal framework, description of consumer protection instruments and basic statistical methods used for data comparison, which are the basis for general deductive implications. The paper pinpoints deficiencies of the legal provisions and its conclusions consist of suggestions in specific fields. The main output of the thesis includes an emphasis of the need of progress in financial readiness of...

National Repository of Grey Literature : 452 records found   beginprevious275 - 284nextend  jump to record:
See also: similar author names
2 BOHÁČ, Radek
2 Boháč, Radek
1 Boháč, Radim,
1 Boháč, Radomír
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