National Repository of Grey Literature 453 records found  beginprevious202 - 211nextend  jump to record: Search took 0.00 seconds. 
Receipt lottery
Steffel, Martin ; Boháč, Radim (advisor) ; Kotáb, Petr (referee)
1 Receipt lottery Abstrakt The thesis deals with the receipt lottery, which the Ministry of Finance has introduced as a tool to make customers more motivated to accept receipts, thereby making tax collection more efficient. Even though the receipt lottery has been in place for only half a year to the date of writing this thesis, the thesis analyses and evaluates the above ideas of the Ministry of Finance. The diploma thesis examines the hypothesis whether the receipt lottery leads to better and more efficient tax collection. The thesis is divided into three parts. The first part deals with the Constitutional Court judgment related to the electronic records of sales. It focuses mainly on the reasoning of the judgment in the parts which influence the receipt lottery. The second part of the thesis is the most analytical. First, it examines whether the receipt lottery is a gambling game and on what principle it works. Next chapters in this part of the thesis describe a condition for participation in the receipt lottery. This part does not only compare the cost of the receipt lottery and the state's contribution, but it also compares the customers' participation in the receipt lottery itself and the benefits from participating. In order to determine the popularity of the receipt lottery, a survey is used, the...
Fundamental rights in tax case law of the Constitutional Court
Osborne, Alice ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Fundamental rights in tax case law of the Constitutional Court Abstract The thesis deals with the case law of the Czech Constitutional Court where the reason for the judicial review was a claimed infringement of a fundamental right or legal principle. The first part gives a brief description of the background, defining the theoretical and constitutional basis for judicial review of tax regulations and decisions, the relevant fundamental rights, and the methods and standards of review applied by the Constitutional Court, in general and tax case law. The core of the thesis is then an analysis of selected tax cases and Constitutional Court decisions. For each case there is a brief background outlining the circumstances under which a particular law was passed, followed by the analysis itself, and finally a summary of each case in terms of the rights or principles claimed / found to have been infringed and the methods and standards of review applied by the Constitutional Court. The results of the analyses are then summarised and compared against the general points of reference; then common elements of the cases and decisions are identified. The conclusion of the thesis is that in the cases analysed, the legal regulation in question had not been carefully enough examined from the perspective of its impact on...
The Law and Regulation of Payment Services
Šťastný, Jakub ; Kotáb, Petr (advisor) ; Boháč, Radim (referee)
The Law and Regulation of Payment Services Abstract The thesis deals with the subject of payment services, especially in the context of the Payment Services Directive 2, which recently came into force. The aim of the thesis is to evaluate which activities on the financial market are subject to regulation of payment services, to identify the persons authorised to provide payment services and to analyse certain rights and obligations arising between payment service users and payment service providers. The author also tries to analyse the changes brought by the Payment Services Directive 2 into the Czech law and considers the possible impact of such legislation on the payment services market and on the persons operating on it. The thesis is divided into five chapters, the first chapter deals with individual payment services; the second chapter defines activities that are out of the scope of payment services. The next chapter contains an overview of both Czech and EU law applicable to payment services, payment service providers and their activities. The fourth chapter is dedicated to the persons authorized to provide payment services and the fifth chapter describes the legal relationships arising when providing payment services, focusing mainly on the payment service contract, information duty of payment...
Taxation of income of natural persons resulting from employment
Gebauerová, Monika ; Boháč, Radim (advisor) ; Kotáb, Petr (referee)
This thesis deals with natural-person income tax, especially with the part of this tax, which is concerned with incomes from dependent activity. After a brief definition of the term "tax", description of taxes classification and the tax system in the Czech republic, there is a discourse upon some basic elements of natural-persons income tax. The next part of this thesis is focused on taxation of incomes from dependent activities - basic elements of its are mentioned there, then some ways, how to decrease tax base or already computed tax and last but not least there is presented tax computation. The aim of the last part od this work is to clear up the term "dependent activity".
Expenditures from public budgets in connection with the procurement of public contracts
Regulová, Andrea ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The purpose of my Master's degree thesis is to analyse the relationship between expenditures of public budgets and public contracts. The reason for my research is the spending a huge amount of funds on public procurement and the gaps of this system. The thesis is composed of seven chapters, each of them dealing with different aspects of public budgets, expenditures or public contracts. Chapter One is introductory and defines basic terminology used in the thesis: system of government budgets, budget, public budget, its function, budget process and budgetary principles. The chapter is subdivided into five parts. Chapter Two defines the content of public budget and it consists of two parts. The first one describes public revenue and their structure. Part Two focuses on public expenditure and explains the difference between public expenditure, public spending program and public spending project. Then it illustrates the structure and the content of expenditure of state budget and budget of territorial self-government units. Chapter Three explains that the revenue and the expenditure of public budgets are one part of public property and public procurement is special method how to spend funds from public budgets. Chapter Four describes public contracts, their classification, the place of law of public...
The budgetary Policy of the EU - Legal Regulation of Excessive Deficits in Relation to Member States
Bradáč, Jiří ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The Budgetary Policy of the EU - Legal Framework of Excessive Deficits in Relation to Member States Summary The purpose of my thesis is to analyze the system of regulation of excessive budgetary deficits in the EU. This topic is very important now, because several countries of the euro area face the risk of default, which means a problem for further functioning of the whole euro area. The aim of this work is to examine the relevant legal framework, its development, concrete decisions and find shortcomings and possible changes which are necessary to improve the system. The thesis consists of lead-in, six chapters and conclusion. Chapter One defines the basic terminology. Chapter Two shows different reasons for regulation in this area. Chapter Three focuses on relevant European legislations, both primary and secondary, and their development. Chapter Four deals with concrete European institutions decisions relating to particular member states and with the judgment of the ECJ in the case of France and Germany. It also presents procedures in the case of the Czech Republic and contemporary state of procedures in all countries. Chapter Five evaluates the system of excessive deficit regulation in the EU and especially focuses on its shortcomings. Chapter six provides and assesses possible changes drafted on the EU...
Financial and legal aspects of importing goods to the Czech Republic
Mařík, Karel ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Resumé The importance of international trade has been growing over the last couple of decades. For a small country such as the Czech Republic international trade is especially significant. Without importing a large volume of products we would not be able to meet our needs or would meet them at the cost of ineffective production. The aim of my diploma thesis "The financial and legal aspects in product imports to the Czech Republic" is to describe what legal and financial requirements have to meet by importers when importing into the Czech Republic. There are several taxes and other payments that an importer must pay for the goods that he wishes to import. The most important is customs duty. Duty for the goods has to be paid according to the type of goods and country of origin. The rate can be easily looked up in the TARIC. The other type of payment that applies to imported goods is Value Added Tax. There are currently two rates of this tax. There is a 20% rate and a reduced rate of 10%. Import of certain types of goods (mineral oils, alcohol, beer, wine and tobacco products) are also taxed by the consumption tax. The ultimate tax that could apply to imported goods is one of three so called "energy tax" that in the Czech Republic are relatively new. Although, since these taxes tax only electricity, natural...
Value added tax from the point of view of Czech and European law
Micková, Michaela ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
1 Value added tax from the perspective of Czech and European law Abstract The Value Added Tax (hereinafter referred to as "VAT") is a general consumption tax assessed on the value added to goods and services. Since it applies to almost all goods and services which are sold and bought in the EU, it can be considered the most important indirect tax. Historically, it was introduced in order to replace sales tax and avoid the cascade effect of it. VAT is the first harmonised tax in the EU. The basic framework for EU VAT was introduced in the Sixth Directive 77/388/EC which was subsequently replaced by its "recast" - Directive 2006/112/EC. All member states' legislation must therefore comply with the provisions of the VAT Directive. Although the name of my thesis is "Value Added Tax from the perspective of Czech and European law", this area of law is so wide that it was necessary to focus on a specific topic. The main purpose of the thesis is to analyse the functioning of VAT in respect of intra Community acquisition of goods. Since VAT is the first harmonised tax in the EU and the European legislation is very important and influences the national legislation on VAT, I focused the thesis on intra Community trade. The original aim of the common VAT system was to apply the origin principle which means that the tax...
Legal aspects of tax planning in the direct tax area
Kamínková, Petra ; Karfíková, Marie (advisor) ; Boháč, Radim (referee) ; Papoušková, Zdenka (referee)
Title in English: Legal aspects of tax planning in the direct tax area Abstract: In 2012, the European Commission published its Recommendation on aggressive tax planning (2012/772/EU). To counteract aggressive tax planning, Member States should adopt a general anti-abuse rule (GAAR), which is drafted in the Recommendation. At that time, no one knew that GAARs would become obligatory for member states from 2019. In 2013, Organization for Economic Co-operation and Development (OECD) started the BEPS Project, which is considered the biggest revolution in the international tax law system since its creation in the 1950s. I introduce these initiatives and the legal instruments they bring. I focus on GAARs, which I consider to be the most important instruments. Their vagueness allows them to tackle any tax planning scheme. Their importance in the direct tax area grows as they become part of tax treaties based on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed on 7 July 2017 and part of the national legal systems of the EU member states based on the Council Directive (EU) 2016/1164 of 12 July 2016, laying down rules against tax avoidance practices that directly affect the functioning of the internal market. First part of this thesis focuses on...
The Application of Trends of Transfer Pricing Adjustments of Selected European Countries in the Czech Republic
Nekovář, Jiří ; Karfíková, Marie (advisor) ; Boháč, Radim (referee) ; Bělohlávek, Alexander (referee)
/ Résumé / Zusammenfassung Transfer pricing is currently a very relevant topic. Tax administrations are focusing on unveiling and penalizing tax evasion and in author's opinion also on prevention and reduction of tax optimization using intragroup transactions with price designed to minimize taxation. The volume of tax base and tax adjustments by tax administrations multiplied in recent years without significant changes in relevant legislation and that raises a question whether this change is not contrary to the principle of legality use of powers conferred by public law. This thesis analyzes reasons for these changes, which are connected to significant increase in number of group cross border transactions. In European context the increase is partially result of intensive economic integration of member states. Second important aspect leading to the relevance of this topic is the intensity public perception of this issue which to large extent eliminates the difference between tax avoidance and illegal tax evasion. The thesis generally focuses on transfer pricing in European context created by the activities of OECD reflected by EU legislation. The analysis shows that the OECD document on the issue are very beneficial instruments and their use is in many cases unified by the EU, which analyzes the...

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