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The budgetary responsibility
Kafka, Stanislav ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The thesis deals with the term of budgetary responsibility, past drafts trying to enact this term to the legal system of Czech Republic, and also deals with applicable legal rules contained in the European Union legal system. The aim of this thesis is to analyze every existing draft in the Czech legal system (with the special attention to the last legal draft), and trough this analysis reach to the ideal set of rules for the budgetary responsibility. The first chapter contains the description of the basic term and the theoretical basis for the rest of this thesis. Elementary terms are described first and trough that it comes to the main term of the principle of the long-term balance of public budgets and to the term of budgetary responsibility. The second chapter aims to describe every single legal draft made in Czech Republic during the past year. Main attention is provided to the last legal draft of the constitutional act of budgetary responsibility and to the related draft of the secondary legal adaptation, which was presented in the year 2015. The third chapter aids to the European Union legal adaptation of the budgetary responsibility. At first the thesis deals with the form of budgetary responsibility in the Treaty on European Union and the Treaty on the Functioning of the European Union....
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Electronic Registration of Sales
Kučerová, Adéla ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
This thesis deals with the electronic registration of sales that has recently been introduced to Czech law in order to increase the revenues of public budgets, reduce the shadow economy and to safeguard a fair competitive environment for all businesses. This thesis is divided into two essential parts. The first part hereof deals with general issues of registration of sales whereas the second part analyses particular aspects of the new legislation. In the first chapter, general matters of the registration of sales are discussed. The main objectives of the registration of sales as well as possible means of such registration are introduced. Moreover, one part of this chapter is dedicated to the recordkeeping obligation as it is to be found in Czech law. The second chapter deals with the Act No. 112/2016 Coll., on Registration of Sales. Firstly, the Act is introduced in general terms and its place in the Czech legal order as well as the legislative process is discussed. Secondly, it analyses some provisions of the Act, in particular those relating to the entities that have the obligation to register their sales under the Act and those covering the subject-matter, i.e. the registered sale as such. The aim of the said analysis is to answer the question whether the new legislation may theoretically cause...
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Auditing of the Supreme Audit Office de lege ferenda
Jančík, Marek ; Boháč, Radim (advisor) ; Vondráčková, Pavlína (referee)
This rigorous thesis (thesis) deals with a legal regulation of the supreme audit institution on our territory. The task of the Supreme Audit Office is to verify whether the public authorities (the bodies executing public authority) manage public resources in accordance with the legal regulation and adequately, economically and effectively. The results of the activities of the Supreme Audit Office are the so-called audit conclusions. In view of the fact that the Supreme Audit Office has not been endowed with executive powers, these results of its activities do not lead directly to remedial action. The Supreme Audit Office provides chiefly feedback on the management of the state authorities to the Parliament of the Czech Republic, government, controlled person or body and also to general public since the audit conclusions are published. By way of its activities it contributes to stability and positive development of the state, therefore it is important to establish a suitable legal framework enabling the supreme audit institution to be endowed with sufficient competence and powers for proper fulfilling its goals. At the beginning of my thesis I am concerned with a classification of the Supreme Audit Office into the system of the control of public administration. Other bodies participating in the...
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Securing Taxes with Emphasis on the Institute of the Unreliable Payer
Obrová, Klára ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
/ Resumé The subject of this rigorous thesis is an overview and an analysis of the current securing institutes in the field of taxation in the Czech legal order. The rigorous thesis is in detail devoted to the institute of the unreliable payer of the value added tax. This paper is divided into two basic parts, which are further divided into chapters and sub- chapters. After a brief introduction, the thesis is opened with an issue of collection and payment of taxes within which the author approaches the tax system in the Czech Republic with emphasis to the interpretation of the value added tax. The next chapter 4 deals with the basic tax securing institutes. The author introduces the ensuring of payment for immature and yet undetermined tax, the lien and the tax advances. In detail, the author presents the institute of liability for unpaid tax, primarily liability of the subscriber for the value added tax. The following chapter 5 briefly introduces the basics of the tax execution. The second part of this thesis deals with an analysis of the institute of the unreliable payer. First of all, it describes the process of introducing this concept into the Czech legal system and its intended goals. Furthermore, the basic characters of the institute are analysed in detail. At the same time, the process of...
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Tax aspects of insolvency proceedings
Fuksová, Jana ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
124 English abstract This doctoral thesis is apart from the obligatory introduction and conclusion divided into 6 chapters. The thesis focuses the tax aspects of the insolvency proceedings from both the procedural and substantive perspective. From the procedural point of view, the consequences of bankruptcy and ongoing insolvency proceedings are dealt with. Further the topic of recovery of tax debts is discussed. From substantive law areas, the thesis focuses on the taxes that are relevant generally for all taxpayer. The sector specific taxes such as excise duty and environmental taxes are excluded from this thesis. The brief definition of key terms of insolvency proceedings, including the categorization of receivables, is followed by the description of insolvency proceedings and individual methods of resolving bankruptcy. The following four chapters cover the tax aspects of insolvency proceedings itself. The first of them focuses on the procedural aspects. Firstly, the general consequences of a bankruptcy and insolvency proceedings is addressed. Further, the thesis deals with the deadline for extraordinary submission of tax returns that are closely connected to the bankruptcy. Also other tax proceedings instruments influenced by the insolvency are briefly dealt with. Last but not least, this chapter...
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Optimizing tax liability of a business entity
Kazdová, Hana ; Kislingerová, Eva (advisor) ; Boháč, Radim (referee)
The Master's thesis is concerned with optimizing the tax costs and tax expenditures of sole proprietor or legal entity businesses. Main objective of this thesis is to introduce the tax cost and tax expenditures, which can be optimized, as widely as possible and to analyze the most important methods of tax optimalization relevant to most business entities. To achieve this objective the thesis is divided into theoretical and practical part. The theoretical part is focused on a definition of tax, tax system of the Czech republic including more detailed descriptions of income taxes and value added tax, effects of taxation on an enterprise and reasons for tax optimalization related to it and last but not least the thin line between tax avoidance and tax evasion. The practical part introduces through verbal description and practical examples the most important methods of tax optimalization relevant to most business entities, i.e. income tax and value added tax. Finally the thesis deals with international tax planning and methods of cash flow management connected with tax administration.
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Line extension of Lucky Strike
Boháč, Radim ; Postler, Milan (advisor) ; Kadlec, Libor (referee)
The aim of this thesis is a detailed analysis of marketing plan for line extension of Lucky Strike on Czech tobacco market. The theoretical part will be focused on the analysis of a brand, proccess of strategic brand management and marketing planning. The practical part is dedicated to positioning and marketing plan of Lucky Strike.
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Recruitment process in audit and advisory companies
Boháč, Radim ; Křečková Kroupová, Zuzana (advisor) ; Khelerová, Vladimíra (referee)
The aim of this thesis is to describe all the processes connected with recruitment in audit and advisory companies. This thesis focuses on particular phases of the recruitment process from the view of candidate and presents also some recommendations and warnings. The whole thesis can be divided into two sections. The theoretical part submits the comprehensive overwiev of phases, preparation and all the documents needed for the interview. This part provides answers to different questions related to curriculum vitae, covering letter, assessment centre, tests and personal interviews. The content of the practical part is a detailed description of recruitment in consulting company KPMG Czech Republic. The final chapter compares the process of recruitment in a different significantly smaller advisory company.
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