National Repository of Grey Literature 59 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Imposition of taxes by subordinate legislation
Smilek, Jan ; Boháč, Radim (advisor) ; Kotáb, Petr (referee)
Imposition of taxes by subordinate legislation Abstract This diploma thesis is focused on assessing to what extent the Czech tax law (and fee law) is in compliance with the constitutional limit contained in Article 11, Section 5, of the Charter of Fundamental Rights and Freedoms, according to which taxes and fees may be imposed only on the basis of a statute. It was, therefore, studied whether, and if so in what way, the taxes and fees are imposed by subordinate legislation. For these purposes, it was necessary to define the criteria by which the constitutionality of particular subordinate legislation could be assessed. The 'on the basis of a statute' expression must be interpreted in such a way that the existence of subordinate legislation is not a priori excluded, however, a statute must contain basic structural elements of taxes (or fees). As a corrective, I have added the aspect of legitimacy to the evaluation in this thesis in order to eliminate the strictly formal application of the first criterion. The importance of Article 11, Section 5, of the Charter is that the imposition taxes by a statute guarantees citizens greater influence and greater control over the taxation. These guarantees should not be unreasonably weakened by creating a wide range of legal empowerment for the executive, where this...
Analysis of Česká spořitelna revenues within Erste Group
Hanus, Lukáš ; Radová, Jarmila (advisor) ; Diviš, Martin (referee)
The bachelor thesis focuses primarily on the analysis of revenue development of Česká spořitelna. Then it examines whether this revenue development affected the parent company Erste Group. The introductory section defines the main revenue categories. Within these categories the main factors that influenced their development within Česká spořitelna are analyzed. Consequently, the development and main factors affecting these categories are compared with the development of the Erste Group. The thesis captures the development of revenues between 2012 and 2016.
Development of the tax system in the Czech republic
Maxa, Marek ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The aim of this bachelor thesis is to analyse a development of the tax system in the Czech Republic since the Middle Ages to the present days. At first, taxes and fees in the Middle Ages will be described, followed by an analysis of the Czech tax reforms since 1993 to the present days, its contribution to the state budget and I will assess whether the set goals of the reforms were achieved.
Customer Satisfaction Analysis and Improvements
Malochová, Šárka ; Šindelková, Jana (referee) ; Chlebovský, Vít (advisor)
The diploma thesis is focused on customer satisfaction analysis and proposals to increase its level for Provident Financial s.r.o., which has been offering purposeless cash and non-cash loans in the Czech Republic since 1997. The theoretical part describes the issue of marketing research. The practical part is an analysis of the results of a marketing survey conducted on future and existing customers of Provi-dent Financial s.r.o. On the basis of this information, measures are proposed to in-crease customer satisfaction and bring higher sales to the company.
Charges Bound to the Mortgage Loan in Individual Financial Institutions
HELLER, Pavel
When closing the mortgage loan, it's usually very difficult to compare offers from various financial institutions only by annual interest rate. The financial institutions often require additional payments and charges. The annual percentage rate of charge allows the customer to evaluate better the advantages or disadvantages of provided mortgage loan. The aim of this work is to compare the advertised interest rate of mortgage loan, annual percentage rate of charge and final rates in individual financial institutions.
Impact of the REACH, the Regulation of the EU, on the Czech Chemical Industry
Kortová, Kateřina ; Hollmannová, Monika (advisor) ; Martišková, Monika (referee)
In June 2007 the new European law REACH - Regulation, Evaluation, Authorization and Restriction of Chemicals, regulating chemicals and chemical sector, entered into force. This legislative influences the whole manufacturing industry and especially the chemical industry. Bachelor thesis "Impact of the REACH, the Chemical Regulation of the EU, on the Czech Chemical Industry" deals with effects of the implementation of the REACH legislation on the companies operating in the Czech Republic. There are three parts included in this thesis: The historical overview of the development of the chemical sector, concise explanation of the REACH and the fees and charges problem connected with REACH regulation and the analysis of the financial impacts on firms, primarily differences between the groups of the companies according to their sizes.
Legal regulation of waste management in the Czech Republic
Huml, Miroslav ; Sobotka, Michal (advisor) ; Stejskal, Vojtěch (referee)
English recapitulation of this thesis -Legal regulations of the Waste management in the Czech Republic The main purpose of the thesis is to demonstrate the most important waste management principles in the Czech Republic and in the other European countries. The thesis is divided into 8 chapters. The first chapter deals with a general introduction concerning the topic. It indicates global situation and undesirable influences of deficiencies in the waste management on condition of world seas and oceans. The second chapter considers the waste management as a branch of science activity. This branch was established in 1980s in west European countries, however, 10 years later also in the Czech Republic. The first Parliament Act on the waste management in Czechoslovakia was created in 1991. There were some mistakes and dubiousness in the Act and it was necessary to put them aside before joining the European Union in 2004. Before 2004, this Act had been changed completely two times. The Act of Czech Parliament 185/2001 Sb. went into force on 1st January 2002. Since then, it has been novelized many times according to the European law and is currently responding to the European directives. The third chapter mentions some other acts which are connected with the waste management in the Czech Republic. On the top of...
Depositary Services
Helcl, Tomáš ; Janda, Karel (advisor) ; Veselá, Jitka (referee)
The thesis deals with the functioning of depositories in the enviroment of the Czech market from the perspective of legislative and practical. The introduction is devoted to directives that make up a harmonized legal framework and the Czech legislativ, which specifically prescribes behaving of depositories. The main part is devoted to the depositary functions, such as operating in the Czech market conditions. This part of work is focused not only on the distribution of the depositary market, but also on the collected amount of the fees, the efficiency of regulation in the real market enviroment and in the importace of depositories in the Czech market. The final section is devoted to the findings, including the final assessment of the depositaries. As a first of its kind, this thesis gives a comprehensive view of activity of depositories and their importace for the Czech market, as the depositaries represent entities that control whether funds act in accordance with the legislation. Depository oversees as to prevent fraud and to qualified investors or collective investment contributed to the further development of the capital market, which is necessary for the further development of all economic sectors.
Legal issues of waste sorting in the Czech Republic in 2015
Pinkasová, Monika ; Kadlecová, Eva (advisor) ; Pavla, Pavla (referee)
To analyze a current legislation of waste management is the main aim of this diploma thesis. It is focused on sorting of municipal waste. Theoretical part deals with historical development of waste management, a present Act on Waste and other special legal regulations. Attention is paid to the Act amendment which includes new obligations about sorting metal and biodegradable municipal waste from January 2015. The next part of this thesis predicts the legislation progress and waste sorting in the future. The results of two surveys are interpreted then. The first one affects public opinion and activity in the sorting of metal and bio-waste. The next one monitors the attitude of municipalities to their new legal obligations in waste treatment. The survey found that one third of citizens does not know new waste sorting methods, so they do not engage in sorting of metal neither bio-waste. There were identified the worst segments, women and young people 18-29 years old. The next detected problem is that the municipalities use a Civic amenity sites in many cases, which are in a great distance from the citizens. There shall be taken new waste-policy measures in the Czech Republic, within this will not be achieved the EU targets for the year 2020.

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