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Delimitation of the state territory of the Czech Republic and changes to state borders
Šmíd, Adolf ; Hřebejk, Jiří (advisor) ; Suchánek, Radovan (referee)
Delimitation of the state territory of the Czech Republic and changes to state borders Abstract The diploma thesis focuses on the analysis of the state territory and state borders of the Czech Republic. In particular, it focuses on the historical development and current legislation that shapes the state borders of the present Czech Republic. Initially, I focus on the true core of border law. Given that the state territory is based on the Constitution of the Czech Republic, I analyse the constitutional provisions and related laws that form the legal basis of border law, its protection and other key aspects. Further, I analyse the constitutional and historical development of the Czech Republic since the dissolution of Austria-Hungary after the First World War, which represents the rebirth of the borders of an independent and sovereign Czech state (or Czechoslovakia). The historical chapter discusses the changes and other events concerning the state borders before and after the Second World War, the period of socialism, the emergence of the federation and the establishment of the independent Czech Republic. Since the legal norms and international treaties concerning state borders are very specific and demanding, I devote one chapter directly to the process of translating an international treaty into the real...
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Convention for the Avoidance of Double Taxation Between the Czech Republic and the Netherlands and its Application
Blažková, Jana ; Kocman, Lubomír (referee) ; Brychta, Karel (advisor)
This bachlor's thesis deals with problems of the avoidance of double taxation between the Czech Republic and the Netherlands with focusing on physical person. The bachelor's thesis analyzes the avoidance of double taxation with the Netherlands in order to provide a proposal to taxation income trought a model example. Among other things, the thesis is briefly describes the historical development of international double taxation, harmonization of direct taxes, the definition of basic concepts relevant to this problems, eliminate double taxation and the methods of tax collection for non-residents of the Czech Republic.
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Analysis of Tax Impact of the Svarc System
Zlámalová, Jana ; Richtar, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor`s thesis focuses on the characteristics of the Svarcsystem, its history and comparison with other countries of the European Union. It will compare the level of taxation and insurance contributions of employees and self-employed persons. The goal is to design the correct procedure for cooperation with self-employed person and point out mistakes repeated in his practice.
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Economic Impacts of Winding Up a Company with Liquidation
Švandová, Kateřina ; Kramolišová, Eva (referee) ; Pernica, Martin (advisor)
The thesis deals with legislative aspects of the abolition of corporate insolvency and dealing with the expression of the economic consequences arising from the demise of the organization to key stakeholders (employees, state, creditors). The theoretical part deals with basic concepts related to corporate, legal forms of business characteristics, causes and forms of dissolution and its subsequent liquidation process. The practical part focuses on the company, joint stock company, which is in liquidation and the economic consequences arising from the termination of the business activities of this company for state employees and creditors of the organization.
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Emotional Cartography
Rygálová, Monika ; Pfeiffer, Jan (referee) ; Sterec, Pavel (advisor)
The work aims to artistically compile perception of maps as a fact, what let us think about The world - how we know it from the map. I work with data, which I gain by displaying technology – eye tracking, which helps me to record track of moving eyes during watching any kind of picture. The observations will be people from different places such a place of stay etc. Gained data I am going to use as a study, which I will componate to maps and different vizualizations of world, countries etc. "Where i have not ever been before, it does not exist" – is idea of percepting world, wich I also work with on that project. Study will contain all aspect of perceiving maps and systematicly shown world related to the person, his memories to that place, fyzical contact and his impact in his scale person versus a the world.
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Analysis of the Tax Impact of the Svarc System
Vondráček, Jiří ; Hradil, Jakub (referee) ; Kopřiva, Jan (advisor)
This thesis analyses tax incidence of švarcsystem which is demonstrated on test cases and also possible reasons why these methods are used. The state is trying to affect those companies which employ just self-employed persons. However, cost savings which a company save by using švarcsystem exceed possible fines for its using. In test cases I will clearly show you how big savings might a company receive. Results of this thesis show even the possibility when there will not be so big losses in tax collection on the stateside.
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Cost Benefit Analysis of Public Construction Project
Sedlák, Břetislav ; Pospíšilová, Barbora (referee) ; Korytárová, Jana (advisor)
The bachelor thesis „Costs-benefits analysis of public construction project“ deals with determining the economic efficiency of public construction project using CBA. Thesis consists of three parts. In the first part describes how the CBA method, the second part describes the theoretical methods for determining the economic efficiency and financial feasibility. In the third part is the practical solution to economic efficiency of a particular construction project „Reduce energy consumption of public building“ which was co-financed from EU structural funds.
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Determining the tax burden on a natural person
Novotná, Petra ; Kocourková, Gabriela (referee) ; Vítková, Eva (advisor)
The aim of bachelor thesis is the determination of the tax burden for individuals and subsequent recovery of part of the tax to the budget of the municipality in which the natural person has permanent residence. This is a description of the tax system of the Czech Republic and data processing, whose source is the Czech Statistical Office. For convenience, the issue of the data is processed into a graphs.
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