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Legal aspects of the fight against tax evasion
Do Thai, Quang ; Vybíral, Roman (advisor) ; Sejkora, Tomáš (referee)
This thesis deals with the legal aspects of the fight against tax evasion with a particular focus on current legal instruments within the Czech legal order. The thesis is divided into five parts. The first part of the thesis defines the concept of tax evasion, compares the concepts of tax avoidance and tax evasion in the foreign literature. The term tax evasion does not have a legal definition in the Czech legal order and different views of the meaning of this term can be found. This thesis works with tax evasion as an illegal arrangement aiming at minimizing one's tax liability, as well as acting towards circumventing tax legislation. The second part also summarizes the knowledge about BEPS and its influence on the state budget, competition and society. The third part is devoted to selected specific legal instruments in the fight against BEPS, namely the institute of abuse of law, transfer pricing rules, low capitalization, international cooperation and double tax treaties. These tools are described in detail and their current form is analyzed. The work also expresses the author's personal opinion on these tools, which he considers to be very conservative. Similarly, the instruments introduced into the Czech legal system with the implementation of the ATAD Directive are analyzed. The last part of...
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The South China Sea as an are of potential armed conflict?
Do Thai, Quang ; Trávníčková, Zuzana (advisor) ; Hlavsová, Aneta (referee)
The South China Sea dispute receives continually growing attention. Seven countries has territorial claims over the area. These countries are: People's Republic of China, Vietnam, Philippines, Malaysia, Taiwan, Brunei and Cambodia. The reasons are strategic position of the South China Sea, potential oil and liquid gas reserves and fisheries managemet. Countries outside of the region have various interests in the area as well. These countries are: the USA, Japan, India and South Korea. The South China Sea dispute exceeds its regional nature and the events in it influence the world on a global level. Does the dispute head towards armed conflict and does evidence tell us so? The aim of this work is to answer this question through the use of specific indicators. The focus during creation of this work is to combine quantitive methods of research with scholarly literature.
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