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Tax Harmonisation in the European Union
Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor)
This diploma thesis “Tax Harmonisation in the European Union” focuses on an assessment of current developments in the harmonization of the various types of taxes. It compares the pros and cons of tax harmonization versus tax competition. It assesses continuation of the harmonisation process feasibility and its consequences. It contains an overview of the implementation of harmonization measures into the tax system in the Czech Republic.
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Taxation of Individual Earning
Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor)
This bachelor thesis proposes a suitable method of acquisition and form of financing of long term tangible assets, from the perspective of optimizing the tax liability for the payment of natural person income tax. It contains a comparison of tax deductible expenses according to methods of acquisition of property. It shows Hints and Tips to reduce the tax liability on individual cases. Bachelor‘s thesis also respects the requirements of the natural person, whose optimal taxation is the subject of this thesis.
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Development in damage caused by conflict specially protected wild animal species in the Czech Republic
Konečná, Ludmila ; Plesník, Jan (advisor) ; Čech, Martin (referee)
The submitted M.Sc. thesis describes development in populations of the bird and mammalian species, having been involved in human - wildlife conflicts, particularly of the specially protected species, in the Czech Republic as well as in compensation payments for damages caused on private properties by the selected specially protected wild animal species. At the same time, it compares various tools, applied to solve human - willdife conflicts in the different parts of the world. The study presents information provided by governmental authorities or gained from grey literature, expert databases and scientific papers. Trends both in the development in conflict species populations and in compensation payments were assessed and the relationship between both variables was found. In total, payments for damages caused by conflict wild animal species has been increasing in the Czech Republic since 2000, but trends in the conflict species populations differ from each other, influenced particularly by their bionomics. The analysis performed shows, that the act on the topic is effective only for some of the above wild animal species. For large carnivores, namely the Grey Wolf (Canis lupus), Eurasian Lynx (Lynx lynx) and Brown Bear (Ursus arctos), the above tool does not provide suitable solutions for their...
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Success of reintroduction programmes and behavioural changes in captive animals
Konečná, Ludmila ; Landová, Eva (advisor) ; Frouz, Jan (referee)
The aims of this study are to: 1) review the data available in scientific literature about reintroduction programmes in vertebrates (reptiles, birds and mammals). The success of founder population reintroduction into the nature was assessed by its population size, survival rate and other life history traits. The breeding in captivity vs. using wild-caught animals for reintroduction and breeding conditions (longevity of captivity) was checked. Breeding in enclosure versus semi-captive conditions was also checked. 2) mainly, assess behavioural and morphological changes of populations in relation with captive breeding in relation to success of reintroduction. Map the geographic distribution of reintroduction programmes of particular higher taxa and evaluate the IUCN species status of animals used for conservation programmes.
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Taxation of Individual Earning
Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor)
This bachelor thesis proposes a suitable method of acquisition and form of financing of long term tangible assets, from the perspective of optimizing the tax liability for the payment of natural person income tax. It contains a comparison of tax deductible expenses according to methods of acquisition of property. It shows Hints and Tips to reduce the tax liability on individual cases. Bachelor‘s thesis also respects the requirements of the natural person, whose optimal taxation is the subject of this thesis.
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Tax Harmonisation in the European Union
Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor)
This diploma thesis “Tax Harmonisation in the European Union” focuses on an assessment of current developments in the harmonization of the various types of taxes. It compares the pros and cons of tax harmonization versus tax competition. It assesses continuation of the harmonisation process feasibility and its consequences. It contains an overview of the implementation of harmonization measures into the tax system in the Czech Republic.
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