National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Taxation of mineral resources extraction
Císařová, Iva ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
The aim of this thesis is to analyze reasons for specific taxation of the mineral resources extraction, to present what kind of taxes can be applied for such purposes and to compare them by calculating the tax liability of hypothetical company located in representative provinces of Canada. This calculation proved that when mix of taxes is applied, where part of the income is taxed by corporate income tax and on the other part of income extraction tax is levied by using royalties, the same government revenue can be reached as when linear tax rate is applied as an extraction tax. However, royalties also bring other advantages, e.g. the simplicity of administering extraction taxes or low demands in calculating the tax liability for extractive companies.
The importance of ethical codes in banking
Císařová, Iva ; Schlossberger, Otakar (advisor)
This essay concerns about the importance of ethical codes in banking in Czech Republic. First part describes scientific disciplines and social conventions in which ethical codes generally belong to. Second part is directly focused in financial markets and banking sector of Czech Republic and it describes particular codes, including an evaluation of its application in practice. Last part presents a research of financial literacy of Czech population and their opinions about ethics in banking.

See also: similar author names
1 Císařová, I.
1 Císařová, Ivana
6 Císařová, Iveta
4 Císařová, Ivona
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