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Trademarks and their practical application in economic competition
Tecl, Jan ; Horáček, Vít (advisor) ; Horáček, Tomáš (referee)
The goal of this diploma thesis is to compare trademarks in terms of their systemic and practical functioning not only in terms of economic competition and to identify pitfalls and formulate recommendations both practical and de lege ferenda. Trademarks and their institutes are also compared with other exclusive rights to labels. By way of their mutual comparison I attempt to find systemic and procedural differences in differing legislation and following that, attempt to identify aspects that could enrich either subsystem of rights to label. This thesis is divided into 6 chapters. In the opening chapter, I deal with the definition of key terms as well as the role of trademarks in industrial property rights. Following that I deal with mark law as enshrined in international law as well as the individual systems - national, European and international. The greatest attention is given to trademarks and their various aspects. An entire chapter is spent on their detailed exploration and analysis as well as their comparison with other rights to label. Recommendations, both practical and de lege ferenda are formulated based on this analysis. Attention is also given to the law enforcement of industrial property rights as well as the use of instruments of private law, especially as it concerns the right to...
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Real estate taxation in the Czech Republic and Ireland
Klimešová, Gabriela ; Zídková, Hana (advisor) ; Tecl, Jan (referee)
This thesis is focused on the comparison and analysis of taxation of real estate, which are located in the Czech Republic and Ireland. In the first and second part of this thesis, the historical development of real estate taxation in the monitored countries is mapped out, followed by a more detailed description of the current legislation on the taxation of real estate in the Czech Republic and Ireland. The third part brings a macroeconomic comparison, where the combined tax quota of both countries is compared, as well as the analysis of the development of the absolute tax collection for taxes related to real estate, both in the Czech Republic and Ireland. In the last part, using the model examples, is quantified and then compared the magnitude of the tax burden on real estate taxation in the monitored countries. First, a comparison of the Czech real estate tax and Irish local tax is compared, and then the real estate tax introduced in the Czech Republic is compared with the stamp duty introduced in Ireland.
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Comparison of the tax burden of employees in Norway and Czech republic
Javůrková, Klára ; Sedmihradská, Lucie (advisor) ; Tecl, Jan (referee)
The topic of bachelor thesis is the comparison of Norwegian and Czech system of taxes. Specifically the thesis is focused on comparison of the tax burden of employees. The main objective is perform a comparative analysis of the tax burden on employees in both countries. First secondary objective is to describe system of taxes in Norway and outline its evolution. Second secondary objective is to to assess the effectiveness of the tax reforms that took place in Norway in 2016 and 2017. The first chapter deals with the Norwegian tax system. The second chapter deals in detail with the current structure of Norwegian income tax, describes particular taxes, deductions, payments, and register. The third chapter compares the tax burden on employees based on microeconomic indicators. All the goals of the work are achieved. According to the indicator of effective tax rate on labor income, labor is more tax burdened in Norway. On the contrary, according to the indicator of the tax burden of labor, labor is more tax burdened in the Czech Republic. The current objective of Norway is to reduce tax burden. For this purpose, the reforms mentioned above have taken place. Their impact on the tax burden on labor was positive, it was reduced.
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Dependency ratio of life insurance deduction to explanatory variables
Procházková, Alena ; Tecl, Jan (advisor) ; Vančurová, Alena (referee)
The aim of the thesis is to determine on which variables the decision depends on whether or not a subject arranges life insurance and what variables affect the price of the premiums that the subject demands. The OLS correlation analysis will be performed from the detailed family budget data. In addition, the lowest unused deduction of private life insurance premiums will be estimated. It have been found that the highest impact in both cases was the net household expenditure. The minimum number of contracts not applied for the tax deduction is 252,382.
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Taxation of Investment Funds
Netrhová, Anna ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
The main goal of the thesis Taxation of Investment Funds"is to describe the taxation of investment funds in the Czech Republic and to evaluate the changes proposed by CVCA and AKAT in the field of taxation of private equity funds. To achieve this goal an analysis of the current system of taxation of investment funds in the Czech Republic, proposed changes and deductions was used. The partial objectives are: describe possibilities for investing in funds, define the functioning of private equity in the Czech Republic, analyse the dependence of private equity investments on selected macroeconomic indicators, and describe the taxation of investment funds in Luxembourg and define how the PE fund taxation is disadvantageous to direct investment. In order to meet the partial objectives, the analysis of the private equity investment system, the correlation analysis of selected macroeconomic indicators and investments in private equity funds, and a description of the method of taxation of private equity funds in Luxembourg will be used. In general, when designing changes in the taxation of private equity funds, it would be advisable to draw inspiration from already established workable systems in other countries, such as Luxembourg.
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CCCTB its development and application
Mišička, Kamil ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The diploma thesis focuses on the concept of CCCTB, its historical development and the application of the allocation formula for the division of the common consolidated corporate tax base. At the beginning is the attention paid to coordination and harmonization within the European Union. Subsequently, the work is concerned with the proposal itself. It describes proposal from 2011 and its methods for determining the tax base, its consolidation and its distribution among the members of the group. The 2011 proposal is compared with two new proposals from 2016 - the CCTB and the CCCTB. More detailed descriptions of significant differences are described. The last chapter of the thesis then calculates the distribution of the consolidated base in the conditions of the selected company.
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Analysis of Aggressive Tax Planning Related to Mergers of Companies And Cooperatives
Foltysová, Nikol ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The diploma thesis deals mainly with aggressive tax planning of multinational companies but also mentions the practices of domestic enterprises, which lead up to the reduction of the tax liability of the entity. The main idea of the thesis is a description of indicators and the analysis of structures of companies performing aggressive tax planning. The practical part of this thesis contains model examples, which can be realized and against which it is necessary to intervene. The last chapter describes measures by which the OECD and the European Union institutions are trying to eliminate the abuse of tax laws and bilateral treaties by multinational corporations. The Czech Republic has already implemented a number of measures against aggressive tax planning, which success in this diploma thesis is tested by comparing year-by-year revenues changes from corporate income tax.
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Trademarks and their practical application in economic competition
Tecl, Jan ; Horáček, Vít (advisor) ; Horáček, Tomáš (referee)
The goal of this diploma thesis is to compare trademarks in terms of their systemic and practical functioning not only in terms of economic competition and to identify pitfalls and formulate recommendations both practical and de lege ferenda. Trademarks and their institutes are also compared with other exclusive rights to labels. By way of their mutual comparison I attempt to find systemic and procedural differences in differing legislation and following that, attempt to identify aspects that could enrich either subsystem of rights to label. This thesis is divided into 6 chapters. In the opening chapter, I deal with the definition of key terms as well as the role of trademarks in industrial property rights. Following that I deal with mark law as enshrined in international law as well as the individual systems - national, European and international. The greatest attention is given to trademarks and their various aspects. An entire chapter is spent on their detailed exploration and analysis as well as their comparison with other rights to label. Recommendations, both practical and de lege ferenda are formulated based on this analysis. Attention is also given to the law enforcement of industrial property rights as well as the use of instruments of private law, especially as it concerns the right to...
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EU's Measures Against Income Tax Optimalisation
Hortíková, Kateřina ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
This diploma thesis provides an analysis of the Anti-Tax Avoidance Package (ATAP) proposed by European Union. This package was adopted in relation to OECD's Base Erosion and Profit Shifting (BEPS) project. It consists of measures that aim to reduce the level of tax avoidance caused mainly by base erosion and profit shifting within multinational corporations. The theoretical part of the thesis consists of brief introduction of the BEPS project, followed by detailed analysis of the EU package. The practical part tends to analyse the possible impact of the package implementation in Czech Republic on selected measure, tax limitation of paid interests deductibility. Real data of three Czech companies were used for the analysis. The author used the method of a case study to compare tax impacts of current thin capitalisation rule application against the proposed rule limiting the interest deductibility up to 30 % of EBITDA.
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Is a tax policy imposed on cigarettes in the context of the EU effective?
Lichterová, Markéta ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
This thesis is based on the question, whether a taxation have an effect on consumption of cigarettes. At the first there was needed to find factors which affect the cigarettes consumption. These factors are socioeconomic status of the population or using regulatory politics for tobacco products. Analysis is based on estimation econometrics model of regression analysis on panel data set. The panel data set consist from information about member states of European union for years 2003 to 2015. The goal of the thesis is to find an answer whether the tax policy of member states in according to taxation of cigarettes is effective. It means whether taxation of cigarette have an impact on cigarettes consumption. The analysis show that the explanatory variable for taxation is statistically inefficient. That say that the level of taxation does not affect the cigarettes consumption.
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