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Duality of the legal regulation of a dominant position in EU competition law
Pavel, Jan ; Svoboda, Pavel (advisor) ; Šmejkal, Václav (referee)
Résumé The presented work addresses the issue of the double-tracking nature of a dominant position in European competition law. The aim of the integration efforts during the establishment of the EU was the creation of an internal market, especially the customs union. In order to achieve this state, it was necessary to take a number of integration measures and create a legal framework, i.e. conditions, under which economic competition in the internal market could operate effectively. In this context a variety of legislation valid for the whole EU territory has been accepted. However, in the context of the economic competition this work analyzes the legislation on market dominance carried out first in Article 102 of TFEU (Treaty on the Functioning of the European Union) prohibiting restrictive business practices in the form of abuse of a dominant position and also in Council Regulation (EEC) No 4064/89 and later in Council Regulation (EC) No 139/2004 regulating the control of concentrations between undertakings. In case of both the legislations the crucial question is the "dominant position" of an enterprise in the market, while Article 102 of TFEU represents the ex post control, i.e. applies only to the possible abuse of the dominant position, and in this sense the dominant position itself is not the...
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Duality of the legal regulation of a dominant position in EU competition law
Pavel, Jan ; Svoboda, Pavel (advisor) ; Šmejkal, Václav (referee)
Résumé The presented work addresses the issue of the double-tracking nature of a dominant position in European competition law. The aim of the integration efforts during the establishment of the EU was the creation of an internal market, especially the customs union. In order to achieve this state, it was necessary to take a number of integration measures and create a legal framework, i.e. conditions, under which economic competition in the internal market could operate effectively. In this context a variety of legislation valid for the whole EU territory has been accepted. However, in the context of the economic competition this work analyzes the legislation on market dominance carried out first in Article 102 of TFEU (Treaty on the Functioning of the European Union) prohibiting restrictive business practices in the form of abuse of a dominant position and also in Council Regulation (EEC) No 4064/89 and later in Council Regulation (EC) No 139/2004 regulating the control of concentrations between undertakings. In case of both the legislations the crucial question is the "dominant position" of an enterprise in the market, while Article 102 of TFEU represents the ex post control, i.e. applies only to the possible abuse of the dominant position, and in this sense the dominant position itself is not the...
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Road taxes and charges collection systems in selected countries
Šoufková, Lucie ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The thesis deals with road taxes and charges collection systems in the Czech Republic and in selected European Union countries. At first the thesis generally describes economics of transport, the second chapter describes the current road taxes and charges collection systems, a substantial part of the chapter focuses on road taxes and charges in the Czech Republic. The third chapter contains descriptive statistics of taxes and fees. The last part of the thesis contains a statistical analysis of the factors influencing an amount of road charges in the Czech Republic and in selected European Union countries. The aim of this thesis is to assess the impact of different factors to the level and evolution of revenues from road taxes and charges.
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Influence of experiences on the pricing strategy of companies in tenders for public procurement
Gavorníková, Katarína ; Pavel, Jan (advisor) ; Vaskovskyi, Anton (referee)
The aim of this study is to investigate the effect of experience on the price of a public procurement. Research in this area highlights the different positions of incumbents and entrants companies. Existing research shows, the more experienced company, the less aggressive its bid in public procurement. The work analyzes public procurement in the period from January 2011 to March 2016. Ratio of final and estimated value of public procurement is used as endogenous variable. Length of the existence of the winning company and the number of wins in previous public procurements are used as exogenous variables. Length of the existence of winning company was found to be insignificant. Number of previous wins influences price ratio negatively.
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Comparison of the development of tax administration in Czech Republic, Austria and Slovakia
Bošanská, Ivana ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The thesis focuses on comparison of the development of tax administration in Czech Republic, Slovakia and Austria, through the administrative costs of tax collection in various areas connected to tax administration (staff, information technology). The primary objective of the thesis focuses on the characteristics of the basic theoretical issues pertaining to the given theme. Subsequently pays particular attention to assessing the development of tax administrations of selected countries for the period mainly from 2005 to 2013. In the end, there is the comparison of and outline the differences in the development of the tax administrations of the selected countries.
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Comparison of stability and predictability of tax systems in the Czech republic and Ireland
Fortuník, Jan ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
The aim of this bachelor thesis is to find out whether the Czech tax system is way less stable and less predictable than a tax system of a western European country, particularly Ireland. This is done by comparing the number of changes that took place in the tax systems of these two countries during years 2004 to 2014 and the amount of time available for tax payers to adapt to those changes. Three taxes were chosen for the purpose of this analysis: personal income tax, corporate income tax and value added tax. The result show that the Czech tax system is less stable and predictable than the Irish tax system, but the difference between these two tax systems is not as significant as assumed.
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Avoidance of double taxation of income from employment
Kalová, Barbora ; Tepperová, Jana (advisor) ; Pavel, Jan (referee)
The aim of this thesis is to analyse the impact of the application of § 38f article 4, which is the Czech legislation allowing the resident to use exemption method for the taxation of foreign income from employment regardless of the method provided in the relevant Double Tax Treaty. The thesis includes an analysis of the development of the taxation of income from employment in the Czech Republic with regard to the taxation of foreign income. Further analysis of the evolution § 38f article 4 of the Income Tax Act and Article 15 of the OECD Model Treaty. The thesis conclusion states that in the model cases, if the foreign country uses a lower tax rate than is used in the Czech Republic, it is always advantageous to use the exemption method for taxpayers. In the case of higher tax rate it appears to be more favourable credit method in the most cases.
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Support options of SMEs in the form of subsidy titles
Tomášek, Martin ; Dufek, Luboš (advisor) ; Pavel, Jan (referee)
This bachelor thesis is focused on the possibilities of support for small and medium-sized enterprises (SMEs) in the form of subsidies from European funds. In the theoretical part characterizes the principle of entrepreneurship and entrepreneurial activity. Furthermore, the evolution and funding opportunities for entrepreneurial activities of SMEs in the Czech Republic are defined. The practical part is focused on analyzing the individual steps towards the creation of a specific project of the chosen company Resort Sv. Frantisek in order to obtain a subsidy from the Rural Development Programme 2014_2020. The conclusion evaluates the benefits of the project in the case that the applicant receives the subsidy and it also contains a recommendation for other entrepreneurs who would also like to fund their business projects partially by grants.
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Tax literacy among small businessmen of different nationalities
Tran, Thu Thao ; Pavel, Jan (advisor) ; Tepperová, Jana (referee)
This work is focused on tax literacy among small businessmen of czech and vietnamese origin. The main aim is to evaluate tax knowledge of small businessmen and find out on which aspects knowledge depends. Knowledge was rated on the basis of questionnaire, which was later evaluated. To solve this tax literacy issue, there was uttered a hypothesis, which was tested by test of independence. Conclusion of this test is, that businessmen knowledge depends on their nationality. Contribution of this work is determination of dependence between language skills and tax literacy.
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Economic factors influencing government popularity in Slovakia
Bialko, Matúš ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
The aim of this Master´s thesis is to find out whether there is a relation (mainly) between economic factors and government popularity in Slovakia, based on data from the period 2004-2016. The thesis is divided into two parts. The first part describes theoretical aspects of government popularity function and historical overview of past government cabinets in Slovakia. The second part is practical, that explains a methodology used in modelling and results of modelling itself. At the end of this thesis, there is final summary of attained results.
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