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Individual income taxation in selected European Union countries
Borecká, Sabina ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
87 Abstract Individual income taxation in selected European Union countries This thesis explores income tax of private individuals in the Czech Republic and draws comparison with tax laws of two other European Union member countries: Federal Republic of Germany and Hungary. German government has managed to operate with balanced budget for several consecutive years, suggesting their tax system is well adjusted. Hungary was chosen for its geographical and demographical similarity to the Czech Republic as well as shared parallels in the history of both countries. Additionally, between the years 2010 and 2013, Hungarian tax system used super-gross income as tax base, which matches the current (2017) Czech tax system. Besides introduction and conclusion, the thesis comprises of six chapters and is structured as follows: Introductory parts aim review theoretical background regarding taxes in general including definitions, development in historical context, functions and individual tax elements. After that comes a breakdown of direct tax treatment at the international level, both in the context of European Union and international treaties. Thesis then follows with analysis of specific treatments of income tax of private individuals. The final section compares tax systems of the three countries and uses the...
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Status of professional sportsmen and referees from the perspective of personal income tax
Šleglová, Kateřina ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
The thesis deals with the issue of legal status of professional sportsmen performing collective sports and professional referees active in collective sports from the perspective of personal income tax. This issue is now vividly discussed in relation with a recent judgment of the Supreme Administrative Court from 17th July 2017, case no. 6 Afs 278/2016. The objective of this thesis is to analyse the potential status of a professional sportsman and a referee and subsequently, depending on this status, analyse opportunities of taxation of their incomes according to the relevant national legislation and the Supreme Administrative Court's case law. The key question is whether the sportsman and referee should be regarded as an employee in accordance with the Income Tax Act or as a self - employed person. Partial objective of the thesis is to assess whether current practice in the Czech Republic corresponds with the legislation or as the case may be suggest an acceptable solution which would reflect the needs of professional sport with respect to the current circumstances in the Czech sports. The first and the second chapter present the theoretical part of the thesis, which describes the key concepts and specify the subject of the thesis. This part is followed by the analytical section which consists of...
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Public law aspects of providing credits for consumers
Kodet, Aleš ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
This paper deals with legal regulation of providing and mediation of credits for consumers with respect to public law. The most important goal of this regulation is to protect consumers. This thesis analyses an act, which came into effect about 1 year ago transposing a directive regulating credit agreements for consumers relating to residential immovable property and a directive regulating other credit agreements for consumers, evaluates its suitability, considers its imperfection and proposes appropriate changes. The paper is divided into 4 chapters according to the structure of the Act No. 257/2016 Coll. on consumer`s credit. The first chapter analyses what exactly shall be considered as the consumer`s credit and defines four essential features of a credit for consumers as it is construed in this Act. The second chapter deals with requirements for obtaining permission for those entities who apply for permission for providing or mediation consumer`s credits, describes possible structures of representation of these entities and potential offence liability, which can be imputed to the represented entity. This chapter also analyses functions of the register, conditions of qualification and deals with definition of credibility and its relation to other laws regulating business of other entities on the...
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Taxation of income of business companies and their members (comaparison of legislation in the CR and selected EU countries)
Stratil, Jiří ; Novotný, Petr (advisor) ; Vybíral, Roman (referee)
This thesis compares the tax legislation of business corporations and their members in Czech and Austrian law. The aim of the thesis is to describe different taxation systems of business corporations in the Czech Republic and in Austria, and to compare certain aspects of their taxation regimes, and to draw conclusions and de lege ferenda recommendations from performed comparison. The initial part of this thesis briefly describes business-related aspects of Czech and Austrian business companies, because these aspects form the basis and are a prerequisite for understanding of their taxation. The merits of this thesis begins with a description and an analysis of the elements of corporate income tax in the Czech Republic, followed by a more detailed analysis of selected non-tax deductible expenses. The following part relates to a particular taxation regime of Czech business companies and to the determination of the corporate income tax of Czech resident taxpayers. This part is divided into income taxation of capital companies and their members and shareholders and into income taxation of partnerships and their members. Practical knowledge is also mentioned. The following part of the thesis is dedicated to Austrian tax law. The elements of Austrian corporate income tax are also described and analysed....
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Legal position and activities of the Czech National Bank
Král, Vladimír ; Vondráčková, Pavlína (advisor) ; Vybíral, Roman (referee)
Central banks world-widely are institutions of crucial importance for economics of their countries, especially during the years of financial instability, in some cases having also an influence to other economies. The thesis deals with the topic of Czech National Bank (as the central bank of the Czech Republic), its legal position within the Czech legal system and its activities with regards to dynamic development in this area in recent years. The thesis is divided into chapters accordingly to its name and the subject matter. Introduction aims to introduce into topic, briefly describes the structure of the thesis. Introduction is followed by two main chapters - "Legal position of the CNB" and "Activities of the CNB", respectively. These chapters are composed of fractional subchapters and more fractional parts. Thesis is ended by conclusion. Second chapter analyses constitutional provisions relating to Czech National Bank and statutory provision included in Act No. 6/1993 Coll., on the Czech National Bank, with references to respective provisions of law of the European Union. It concerns also two significant rulings of Constitutional court related to the CNB and involves thoughts of some rules currently applied. Special attention is dedicated to the legal conception of CNB's independent position in relation...
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Electronic registration of sales
Kabeš, Viktor ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The subject of this thesis is the electronic registration of sales and its efects on reducing the grey economy in the Czech republic. The electronic registration of sales is a system designed to ensure that entrepreneurs selling goods or services in return for cash report every instance of such transaction directly to the tax authority so opportunities for tax evasion are significantly reduced. FIK, a code unique to every transaction that serves as a proof that the report has been done is subsequently sent back and receipt for transaction with FIK included is issued to the customer who can check, using special internet aplication, whether transaction has been in deed reported. The work is divided into five chapters. The first one describes accounting and similar systems that record information needed to administration of taxes. The next chapter describes occasions when issuing invoices not related to electronic evidence of sales is required. The third chapter analyses the Registration of Sales Act which introduces the electronic evidence of sales into Czech law. This chapter is further divided into seventeen subchapters focused on the most important provisions of the act, for example those setting out exactly what transactions are required to be reported, what are the details of the receipt and the rules of...
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Legal regulation of activities of insurence intermediaries
Schirl, František ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Legal regulation of activities of insurance intermediaries This thesis is focused on an analysis of valid domestic legal regulation of activities of insurance intermediaries and an analysis of the newly adopted EU legislation and its possible impact on domestic legislation. Descriptive, analytic and comparative methods are used in order to achieve the object of this thesis. The first chapter of this thesis is devoted to acquainting the reader with the legal regulation of insurance, the description of insurance as a separate economic branch and to a short excursion into the history of insurance. In the remainder of the chapter I deal with the distribution channels of insurance products. A general introduction into the field of insurance should help the reader to understand the legal regulation of actions of insurance intermediaries. The second chapter is aimed at a description and analysis of the legal regulation of activities of insurance intermediaries currently in force. In the beginning of the chapter I briefly describe the functions of insurance intermediaries and further explain the interpretation of basic statutory definitions. The largest part of this chapter is dedicated to an analysis of the current system of categorization of insurance intermediaries and the conditions for the exercise...
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Taxation of income from sports activities
Kiwová, Lenka ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Thesis title: Taxation of income from sports activities The objective of this thesis is to analyze the current state of legal regulation of the taxation of the sportsman income, including the decision- making activity of the courts related to this issue and on the basis of the findings to conclude whether current practice corresponds to the interpretation of legislation. The thesis is structured into three main chapters. The first chapter is devoted to defining concepts that are crucial to this work, the term "sport" and "sportsmen". It deals with the regulation of sport in the international law, European law and Czech law. Then the term sportsmen, including his status in Czech law and European law, are analyzed in a similar way. The second chapter focuses on the taxation of income from sports activities and is divided into two main parts. The first part is devoted to the taxation of income from sports activities of professional sportsmen performing collective sports, the second part is dedicated to sportsmen performing individual sports. The last chapter stands on the findings from the previous parts of the thesis and deals with the taxation of income from sports activities de lege ferenda.
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Sectoral taxation in the legal system of the Czech Republic and selected EU countries
Hermannová, Monika ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
v anglickém jazyce Sectoral taxation in the legal system of the Czech Republic and selected EU countries The diploma thesis deals with the topic of the sectoral tax. The thesis analyses the use of this tax instrument in the Czech conditions. The aim of the thesis is to get acquainted with the elements of the sectoral taxation within the current legal order of the Czech Republic and with the possibilities of imposing the sectoral tax on certain sectors including the international comparison of sectoral taxation. The purpose of the thesis is to provide understanding of the context of sectoral taxation. The text is divided into five chapters. The initial chapter provides an economic basis for sectoral taxation through established economic theories and it also deals with the importance of taxation of legal entities for the economy as well in the international economic environment. The second chapter pursues the concept of sectoral taxation itself and its definition and characteristics as well as the systematic terminology which is used for each public sector revenue with a sectoral element. Furthermore, there is a broader context of sectoral taxes within the Czech tax system. Part of the chapter is dedicated to breakdown and description of individual public sector revenues with a sectoral element. The...
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