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Proposal to Introduce a Tax on Sugar in the Czech Republic
Lamačová, Markéta ; Brychta, Karel (referee) ; Semerád, Pavel (advisor)
This thesis focuses on the implementation of a sugar tax in the Czech Republic and evaluates the tax from the perspective of expected profitability. Attention is paid to the arguments for taxing sugar, specifically its negative impact on public health. The introduction of a sugar tax in the Czech Republic is based on the experience of selected countries, which have introduced a sugar tax. The effects and impacts of this tax have been compared and analysed. The result of the thesis is a proposal of sugar taxation under our conditions and the shortcomings occurring in the observed countries are eliminated.
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Employment Relationships in Terms of Wage Costs Optimization
Lamačová, Markéta ; Fialová, Petra (referee) ; Musilová, Helena (advisor)
The bachelor´s thesis deals with the matters of labour law relations at the selected employer. The theoretical part explains concepts related to labour law relations from a juristic, fiscal, economic and accounting perspectives. Based on the analysis of the the current situation of the contractor in the field of labour law relations, possible solutions to his problem are suggested, which is lack of employees in connection with the retirement of the employees.
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Proposal to Introduce a Tax on Sugar in the Czech Republic
Lamačová, Markéta ; Brychta, Karel (referee) ; Semerád, Pavel (advisor)
This thesis focuses on the implementation of a sugar tax in the Czech Republic and evaluates the tax from the perspective of expected profitability. Attention is paid to the arguments for taxing sugar, specifically its negative impact on public health. The introduction of a sugar tax in the Czech Republic is based on the experience of selected countries, which have introduced a sugar tax. The effects and impacts of this tax have been compared and analysed. The result of the thesis is a proposal of sugar taxation under our conditions and the shortcomings occurring in the observed countries are eliminated.
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Employment Relationships in Terms of Wage Costs Optimization
Lamačová, Markéta ; Fialová, Petra (referee) ; Musilová, Helena (advisor)
The bachelor´s thesis deals with the matters of labour law relations at the selected employer. The theoretical part explains concepts related to labour law relations from a juristic, fiscal, economic and accounting perspectives. Based on the analysis of the the current situation of the contractor in the field of labour law relations, possible solutions to his problem are suggested, which is lack of employees in connection with the retirement of the employees.
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