National Repository of Grey Literature 98 records found  beginprevious88 - 97next  jump to record: Search took 0.00 seconds. 
Anti-money laundering measures from the perspective of financial law
Špás, Martin ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This thesis, titled "Anti-money laundering measures from the perspective of financial law" aims to introduce the essential aspects of the money laundering and futher to define basic procedures and methods for the fight against money laundering, not only on the national level but also on the international level. It is mainly focused on the description and explication of this worldwide phenomenon which is affecting the national economics and national interests. The primary objective is to evaluate the effectiveness of the current legislation, for example by comparative analysis of the different legislation in selected countries. In context of globalisation and development of information and communication technologies, it is necessary to develop the legislation constantly and to reflect new tendencies which money laundering lead to. This organised crime is a phenomenon threatening the global economy, therefore each state should develop and implement the right legal measures in this area in order to substantially reduce this economic crime.
Tax Obligations Connected with Incomes from Handling Real Properties
Fabíková, Anna ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This Bachelor's thesis is focused on the topic of income taxes on handling real properties. Firstly, the thesis is concentrated on historical development of connection between real properties and taxes, then the taxation of income from handling real properties according to the legislation of the Czech Republic and the legislation of the United Kingdom of Great Britain and Northern Ireland are analysed. Both legislations are compared, analogous elements are pointed out and the main differences are mentioned. In the last part of the thesis, problems with the current legislation are described, problems are demonstrated on a specific court case. A judicial decision of the Supreme Administrative Court is analysed and an amendment is suggested.
Tax aspects of lease, leasing and similar relations
Kubátová, Tereza ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The main objective of this Bachelor thesis is to describe the most important aspects of lease, leasing and similar relations. By similar relation is meant what is called in Czech "pacht".The opening chapter introduces lease, leasing and "pacht" from the perspective of private law. The second chapter contains detailed information on the mentioned aspects of income tax. The third chapter deals with the taxation of lease, leasing and "pacht" in connection with value added tax and road tax. The last chapter is focused on the comparision of selected tax aspects of Czech and Slovak legislation.
Financial instruments of support of agriculture
Dubová, Markéta ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This work deals with the analysis of legal regulations concerning the instruments of financial support of agricultural entrepreneurship, above all the tax instruments in the Czech republic. These are compared with the instruments in Germany and other states of the European union and other states.
Taxation of the Dependent Agent´s Revenues
Brožová, Kristýna ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The thesis deals with finding definition characters of agents as permanent establishments (dependent agents) available from publicly accessible sources, including its negative definition in comparison with the concept of an independent agent. The second part of the thesis analyses all possible and suggested ways of tax base creation, i.e. application of substitute methods of profit assessment and tax base enumeration from accounting profit or difference between revenues and expenses. Further this part of the thesis focuses on the issue of appropriateness of the Proposal for a Council Directive COM(2011) 0121 of 16 March 2011 on a Common Consolidated Corporate Tax Base (CCCTB) for dependent agent's purpose. Used methods include analogy, analysis, synthesis, deduction and comparison.
Entertainment costs from the corporate income tax point of view
Veselá, Lucie ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The aim of this thesis is to evaluate the current legislation concerning the entertainment costs which are treated as tax non-deductible expenses in the Czech Republic. Further, this thesis compares these costs with promotion and sponsorship costs which are frequently interchanged in practice. After evaluation of the existing legislation in this area, I focus on the question whether these expenses should be treated as non-deductible expenses from the tax point of view while I base my opinion on the current state of Czech legislation, literature, case law and law of Germany and the United Kingdom.
Tax aspect of usage automobile in entrepreneurship
Jíša, Pavel ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The aim of this thesis is mainly summarize tax aspects of using car in entrepreneurship in Czech legislation - income tax, value-added tax, vehicle excise duty. Further the thesis focuses on non-tax duties of entrepreneur and current legal regulations in Czech republic with possible changes in taxation. The most interesting tax aspect is usage different tax regulation between Czech republic and Denmark at import of new automobile.
International hiring out of labour from a tax perspective
Mužíková, Tereza ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This master thesis is devoted to tax issues of international hiring out of labour and aims to summarize this field into a complete overview. The Institute of international hiring out of labour brings us to a three-sided relationship where the employer is leased by his legal employer to an economic employer who enjoys the fruits and benefits of his work. The work is structured into five chapters. The first two chapters outline the current situation and general concepts. The third chapter can be considered as crucial. In this part of the master thesis is described the tax impact on a leased employee and the employer's business. The tax consequences for the legal employer are mentioned only in connection with the formation of a permanent establishment. The following chapter deals with some of the problems that occur in practice, and that is the confusion of the Institute of international hiring out of labour for contract for the work. The last chapter deals with some aspects of international hiring out of labour in the German Federal Republic.
Analysis of the legislation of the budget and budget process in a concrete municipality
Dubová, Markéta ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The aim of the work is to analyse legislation relating to the budget and budget process in a municipality as an autonous unit and to compare whether the municipality follows this legislation. The work also deals with issue, which authorities in the municipality are responsible for budgeting. There are also analysed receipts and expenditures of the municipality in relation to the legislation regulating them.
The Financial Arbiter in the Czech Republic
Rázová, Ilona ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The goal of this bachelor's thesis is to offer an explanation of issues connected with out-of-court settlements of disputes between financial institutions and their clients in the Czech Republic. It is represented by the Financial Arbiter, whose office was established for the purpose of harmonization of Czech law and that of the European Unions countries on 1st January 2003 through the Act No. 229/2002, concerning Financial Arbitration. This thesis deals with the origins of this post, legal basis for position of the Financial Arbiter in Czech law and his role and importance within the financial market. An important part is created with the analysis of the proceedings in front of the Financial Arbiter from its principles to the conclusion. Sample cases, which the Financial Arbiter handled, including types of solutions, are also researched. Finally, international cooperation is described in this thesis. And furthermore, there is also a similar institute working in the Great Britain mentioned in order to compare both of these offices.

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