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Management system of excise taxes by the Customs Administration of the Czech Republic
Lambora, Martin ; Hammer, Jiří (advisor) ; Vítek, Leoš (referee)
The Bachelor's Thesis deals with excise taxes system in the Czech Republic administrated by the Customs Administration of the Czech Republic since 2004. The main goal of this work is to analyze a profitability of excise taxes using a method of comparison of tax revenues and administrative expenditures during a period from 2004 to 2011. Due to selected allocation parametres there is possible to assign administrative expenses to excise taxes species and evaluate administrative burdens and final expensiveness. The thesis also discusses two basic tax functions and defines the primary one. On the grounds of obtained results there is also assessed (to a certain degree) the efficient behavior of Customs Administration of the Czech Republic as a tax administrator.
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Opinions of the Public on the Institute of Security Forces of the Czech Republic
NEDOMOVÁ, Jana
The aim of the thesis was to find out and evaluate opinions of the public on the institute of security forces of the Czech Republic. The theoretical part describes activities and the impact of each security body. In theoretical parts I followed up the description of activities and by the instrumentality of single security forces. Further I deal with already prepared research about public opinion upon this subject. In practical parts of the thesis was done quantitative research. All the required information was gained through a method interview and the questionnaire technique. Experimental set was formed by respondents from the general public.
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The origin of goods in international trade
Zálešáková, Michaela ; Sato, Alexej (advisor) ; Lugonja, Aleksandar (referee)
This master thesis deals with the origin of goods which is one of the key concepts in international trade. The origin of goods signifies the country where were acquired and processed. The country of origin is defined by the rules of origin and then it could be preferential or non-preferential. The first aim of this work is to explain correct proof and determination of the origin of goods, especially the emphasis is put on preferential origin of goods in the EU. The cumulation of goods is an important part of this thesis that plays the role by the producer's decision from where certain materials would be imported. The entry of the Czech Republic to the European Union stood for the acceptance of the common trade policy but also the Czech customs administration and customs policy as a whole were transformed. The final part of the work is dedicated to their competences and responsibilities.
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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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