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Comparison of the tax burden from dependant and indepedant activities in the selected member states of the European Union
Bierhanzlová, Adéla ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This thesis focuses on a tax burden of an income tax payer in the European Union. The main aim of the thesis is to compare the tax burden and differences in determination of tax liabilities in selected member states of the European Union which are the Czech Republic, Slovak Republic, Spain, Sweden and United Kingdom. In the first part of thesis, characteristics of the tax burden are described, as performed by a tax to GDP ratio and implicit tax rates. The second chapter deals with principles of determination of the tax liability and social security insurance within selected states. The tax burden within selected states is analyzed in the last chapter. Tax burden of the employee and entrepreneur was analysed through three model taxpayers (single taxpayer, married taxpayer with two children and married taxpayer with one child and with dependant spouse) with four different wage or income level.
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Harmonization and Coordination of the Income Taxes in the European Union
Jeřábková, Jana ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This thesis deals with the development of various types of cooperation in tax matters and consequently historical development efforts of the harmonization and coordination. First of all, the thesis is focused on the income tax and current developments within the European Union and the impact of the economic crisis on the region. Income taxes are one of the most important issues, as they affect almost everyone. Development in this area has a significant relationship with development of economic conditions and with increasing mobility of the subject of tax. Used tax policy in the income tax area, affects overall competitiveness of individual countries, and EU as whole.
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The impact of joining the European Union on the Czech customs policy
Ponomarev, Jan ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This diploma thesis is focused on the customs policy of the Czech Republic as an EU Member State. The aim of the study is divided into three areas: The first objective is to characterize the changes that occurred in the Czech Republic after it became part of the single customs territory of the EU. Therefore to clearly describe the basic features of the EU customs policy - its principles, tools and techniques for customs proceedings, each customs procedures, Common Customs Tariff, etc. The second goal is to provide an overview of collecting customs duties in the territory of the Czech Republic just before and after joining the EU. The third objective of this diploma thesis is to characterize and analyze the revenues from customs duties throughout the EU, as the customs duties are one of the Traditional Own Resources (TOR) of the EU budget.
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The impacts of legislative changes on revenues of small municipalities
Hylská, Ludmila ; Sedmihradská, Lucie (advisor) ; Matějka, Václav (referee)
This diploma thesis deals with legislative changes in tax revenues of municipalities since 2001. The changes in the shared taxes and property taxes are considered. The aim is to evaluate the legislative changes related to tax revenues of municipalities and to evaluate their impact on tax revenues of the three selected small municipalities. The theoretical part of the thesis covers the legislative changes that have occurred in the law on the tax assignment and law on the tax of real estate over the last ten years, and amendment to law on the tax assignment with the expected effect from 1 January 2013. The practical part consists of an analysis of tax revenue of three selected small municipalities and their development in response to legislative changes. The last part of the thesis summarizes the most important findings. In this thesis, I came to the conclusion that in every of the three analyzed municipalities the revenues from shared taxes and from property taxes increased over the period of interest.
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Analysis of the tax system in Russia
Kazakova, Yulia ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
The work focuses on the current tax system of the Russian Federation. It reveals the analysis of russian tax system development. The work is divided into three chapters. The first chapter provides a brief historical overview of taxes in Russia (pre-revolutionary period, the USSR and the formation of a modern tax system in Russia). The content of the second chapter, the main principles of Russia's tax system and a description of selected taxes, their nature and functions, legislation on taxes and fees (especially Tax Code of the Russian Federation). The third part identifies the most significant problem areas of Russia's tax system as well as provides some ways for their solution.
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Tax optimalization of vehicle purchase
Matějka, Václav ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
Decision of vehicle purchase consists of several aspects. One of them is also tax area. By comparison of purchase from own resources and from third parties is possible to reach tax optimal solution. Preferences about the way of purchase will differe according to who is the buyer. The next chapter compare tax incidence in different countries.
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Peace and terror use of Polonium-210.
MATĚJKA, Václav
The thesis describes and characterizes properties of Polonium -210. It deals with the past and present use of the radioisotope of Polonium -210 either in the hands of non-violent organizations or in the hands of terrorists. It considers the possibility of use of Polonium-210 as a terrorist weapon. The work highlights the case from November 2006, when the ex-spy and former agent of KGB, Alexander Litviněnko, was poisoned in London. Then Polonium-210 was used as a means of poisoning for the first time in history. Further the work evaluates ways in which polonium (Po -210) might be abused and its accessibility to terrorist attacks. It also weighs possibilities to obtain Po-210 from commercially available products, and also a possibility to obtain it from a state-controlled nuclear reactor. The issue of internal contamination of a human, the process of internal radiation and the issue of detection in the environment is also described here. The main objective of the thesis is to gather as much information available and then to process it into a coherent whole. The reader then obtains a comprehensive view of a complex issue of the radioisotope of Polonium -210.
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Leasing products and car insurance
Matějka, Václav ; Ducháčková, Eva (advisor)
The subject of the diploma paper is to describe the general characteristics of the leasing and insurance products, which are connected with the car financing on the czech market. No less important point is legislative adjustment of mentioned products from the accounting and tax point of view from the livery's and leaseholder's side. Application of the car insurance in particular cases and the integration to the part-payment calendar is the subject of practical part of the paper, which aim is to demonstrate on the concrete example the composition of the part-payment calendar using way outs from the theoretical part. The conclusion of the paper is dedicated to the summary and to the prediction of the future progress on the leasing field.
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