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Comparison of revenues from retail turnover tax and VAT revenues in selected countries
Šedivá, Veronika ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
Bachelor thesis examines VAT revenues in the EU and retail turnover taxes in the US (also sales tax). The reader will find an analysis of the transfer tax regime, its influence on the VAT collection in the Czech Republic, the analysis of the retail turnover tax and the subsequent comparison of the two tax systems. The comparison shows that the administrative burden on taxpayers of both tax systems under review is comparable. The work concludes that the VAT revenue from GDP is significantly higher in the EU than the US tax revenue. On the other hand, the VAT revenue in selected EU countries compared to total tax revenues is lower than the income from US sales tax on total tax revenue. This is mainly influenced by the differing structure of tax revenues of national budgets in the EU, unlike in the USA, where income tax almost does not flow into state budgets.
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The analysis of real estate tax in selected municipalities of the region Zlín
Chobotová, Kateřina ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The bachelor thesis analyzes the development real estate tax in four selected municipalities of the region Zlín. Attention is paid to the analysis of creating the immovable property tax, divided by type of land, building or unit. The theoretical part is focused on current legislation of real estate taxes, changes in legislativ during analyzed years, and also municipal revenues, especially tax revenues. In the practical part the immovable property taxes for four municipality are analyzed individualy by individual types of property. The last part compares the difference between the tax assessment and the real collection of immovable property tax.
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Analysis of road tax in the Czech Republic
Rybáková, Lenka ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The bachelor thesis deals with the analysis of collection of road tax from year 1993 to 2015. The thesis can be divided into two parts one part is theoretical and the other is practical. The theoretical part deals with the various elements of the road tax, which are based on Act No. 16/1996 Coll., about road tax, it also stress system of registration of motor vehicles in the territory of the Czech Republic. The practical part can be divided into two subchapters. The first subchapter deals with the analysis of road tax during changes in legislation and it consists of statistical calculations as an approach of the individual aspects and the second subchapter is focused on analyzes of road tax in company Fraikin Czech Republic, Ltd. At the end of the practical part, the impact of tax burden on the company is judged and some optimization precautions are advised.
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Administrative costs of taxation
Vašata, Marek ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
This bachelor thesis deals with the theme of the measurement of the direct administrative costs of taxation. The subject of the bachelor thesis is to calculate direct administrative costs of taxation in the Czech Republic within the years 2014 and 2015. This measurement of administrative costs is done by using the method called WTE staff, which is desrcibed in this bachelor thesis and which is the most common method using in these types of measurement. The first part of this thesis describes shortly the tax theory. In the second part there is a description of the administrative costs theory. The practical part of this thesis is placed at the chapter three and four. The third part consists of measurement of the administrative costs for particular types of taxes. The last part of this thesis is about comparing these costs in 2015.
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Taxation in Taiwan
Cháňová, Veronika ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The aim of this bachelor thesis is to analyze the tax system in Taiwan.The first part of the thesis is dedicated to general familiarization with the country and describes historical, geographical, political and economic information about Taiwan. In the second and third part, it also characterizes the individual taxes that are collected at the state and municipal levels. The fourth part compares the tax system of Taiwan and the Czech Republic. In the final part, the tax system is analyzed as a whole and the most important characteristics of this tax system are defined.
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Mapping the contact points between eukaryotic translation initiation factor eIF3 and the 40S ribosomal subunit.
Kouba, Tomáš ; Valášek, Leoš (advisor) ; Pospíšek, Martin (referee) ; Staněk, David (referee)
Translation initiation in eukaryotes is a multistep process requiring the orchestrated interaction of several eukaryotic initiation factors (eIFs) together with the small ribosomal subunit to locate the mRNA's translational start and to properly decode the genetic message that it carries. The largest of these factors, eIF3, forms the scaffold for other initiation factors to promote their spatially coordinated placement on the ribosomal surface. It is our long-standing pursuit to map the 40S-binding site of the yeast multisubunit eIF3 and here we present three new mutual interactions between these two macromolecules (i) The C-terminal region of the eIF3c/NIP1 subunit is comprised of the conserved bipartite PCI domain and we show that a short C-terminal truncation and two clustered mutations directly disturbing the PCI domain produce lethal or slow growth phenotypes and significantly reduce amounts of 40S-bound eIF3 in vivo. The extreme C-terminus directly interacts with small subunit ribosomal protein RACK1/ASC1, which is a part of the 40S head, and, consistently, deletion of ASC1 impairs eIF3 association with ribosomes. The PCI domain per se shows strong but unspecific binding to RNA, for the first time implicating this protein fold in protein-RNA interactions. We conclude that the c/NIP1...
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Influence of rRNA modifications on translation initiation in eukaryots
Kročová, Eliška ; Pospíšek, Martin (advisor) ; Kouba, Tomáš (referee)
Modifications of ribosomal RNA are present in every livivng organism. The function of rRNA modifications could be studied only when the process of modifications was described. Currently, scientists study not only individual modifications but also the importance of global level of modifications for maturation and function of ribosome. This thesis deals with the influence of 2'-O-methylation of citidine 1639 and adenosine 100 in 18S rRNA and uridine 2729 in 25S rRNA on initiation in yeast Saccharomyces cerevisiae with special attention of translation controlled by internal ribosome entry site (IRES). Strains with deletion in genes snR51, snR70 and duoble deletion in both genes were successfully created during my master study. Pilot experiments showed the importance of products of both genes in translation initiation.
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Virtual honeynet with simulated user activity
Kouba, Tomáš ; Knap, Tomáš (referee) ; Kaňkovský, Pavel (advisor)
The goal of the work is to design and implement a honeypot (a trap for attackers) that will be able to simulate working user and other usual system activity in a convincing way so as to make it difficult to distinguish a honeypot from an ordinary system, will keep a stealth record of actions of any attackers who would attack the honeypot, and will make it possible to deploy a whole virtual network of honeypots (a honeynet) on a single host machine. The implementation should be resistant to any of the well-known techniques used to detect a modified operating system or OS kernel such as the kstat utility.
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Tax policy of municipalities
Blažková, Tereza ; Sedmihradská, Lucie (advisor) ; Kouba, Tomáš (referee)
This thesis deals with tax on immovable property and local taxes in Cesky Krumlov, Jindrichuv Hradec, Prachatice a Strakonice. The main objective is to evaluate the development of tax income from real estate tax and selected local taxes. Work identifies the reasons for significant changes between these revenues in the years 2002-2015. The greatest differences in revenues of tax on immovable assets in the years 2002-2015 were caused by two major changes in this tax. Specifically, the Law no. 261/2007 Coll., which introduced the possibility to provide the local coefficient of 2, 3, 4 or 5, and thus significantly increase its revenues and the city budget. The most local municipalities have begun to apply the coefficients since 2009. Another significant intervention in the real estate tax was Law no. 362/2009, which doubled tax rates, with effect from January 1st, 2010. The most noticeable growth in the revenues from local tax on dogs appeared between 2003 and 2004, when the city increased local tax rate of dogs because the Law no. 229/2003 Coll., changed maximum tax rate from CZK 1,000 to CZK 1,500. The most significant change in local taxes on waste brought Law no. 174/2012 Coll., which doubled the maximum rate, with effect from January 1st, 2013. But the municipalities were not affected by this change because the cities kept the level of rates to the level of previous years.
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