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Supervision in the banking industry
Košař, Martin ; Vondráčková, Pavlína (advisor) ; Vybíral, Roman (referee)
The aim of the thesis on Supervision in banking industry is to define the nature of banking regulation and banking supervision, including the rationale for their existence and the analysis of their goals. Another task of this work is to explain the ways of functioning of the basic components of banking regulation and supervision encountered in countries with market economies. The work also highlights the different perspectives, as well as some shortcomings of selected issues and outlines possible solutions. Finally, the aim of the thesis is to critically evaluate selected arguments for and against implementation of the European concept of the Single Supervisory Mechanism, including the assessment of the appropriateness of the Banking Union as a whole. The work is divided into three main parts. The first part is theoretical in nature and focuses on fundamental bases of banking regulation and supervision, with emphasis on their nature, reasons, objectives and possibilities of institutional arrangements. The chapter is supplemented with a discussion of selected regulatory and supervisory authorities which operate internationally. The second part deal with the basic components of the system of bank regulation and supervision which are entry into banking sector, basic rules of banking activities,...
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International double taxation
Kupková, Jana ; Novotný, Petr (advisor) ; Vybíral, Roman (referee)
1 Summary This thesis deals with the issue of international double taxation of income and capital and methods for its solution. International double taxation is an issue which states began to deal with in the late 19th century. This interest intensified after the First World War when also the League of Nations (predecessor of the United Nations) began to deal with international double taxation. Most attention the phenomenon of double taxation of income and capital with an international element, however, started to receive after World War II as a result of post-war development of international relations, trade, communication technologies and increasing globalization. In today's globalized world where the economies of nations are highly interconnected through economic activities of their members and activities of economic entities often extends beyond the boundaries of the states of their residence the issue of double taxation is very frequent and constantly becoming increasingly important. When the economic activity of the taxpayer exceeds the boundaries of the state of his residency, which is already quite common, such entity will be subject to the tax jurisdiction of several states whose tax laws are generally not compatible and vice versa conflict with each other. The collision without the intervention of...
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Internal normative acts as sources of tax procedure
Sládková, Tereza ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The thesis is concerned with internal normative acts in the field of tax procedural law. Theoretical part of this work is based on current literature and relevant case law of the Constitutional Court of the Czech Republic and the Supreme Administrative Court of the Czech Republic. All findings of the theoretical part are used and analysed in the practical part - in the field of tax procedural law. The thesis consists of five chapters. These chapters are subdivided into several parts to obtain comprehensibility of this thesis. The first chapter deals with the term tax procedural law and its classification in the system of law. Tax procedural law is a part of the legal area of tax law. Tax law is included in the legal branch of financial law and that is why both tax and financial law are defined in this chapter. Finally, this chapter focuses on subjects of tax administration (including description of basis of organization structure of Financial and Customs Administration of Czech Republic). The second chapter clarifies the definition of the sources of law. It is particularly focused on formal sources of law because the ability to recognise formal sources of law is crucial for further analysi in the third and the fifth chapter. Formal sources of tax law in the Czech Republic are described at the end...
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Taxation of income of business companies and their members (comparison of legislation in the CR and selected EU countries)
Bobek, Pavel ; Novotný, Petr (advisor) ; Vybíral, Roman (referee)
The topic of this thesis is comparison of income taxation of companies and their shareholders or partners in Czech republic and other EU countries. For purposes of this thesis Czech legislation is compared to legislation of Slovak republic and Netherlands. The aim of the thesis is to give a complex overview and comparison of different tax legislations. The reason for choosing this topic is that knowledge of tax burden in particular country is important for making a decision where to start a company. The thesis is divided into an introduction, five chapters and a conclusion. First chapter is divided into several subchapters. These subchapters delimitate particular aspects of income tax in Czech republic. This delimitation is important for understanding concepts of individual and corporate taxation. Czech tax legislation on income of general partnership, limited partnership, private limited company and public limited company and on income of their partners and shareholders is analyzed in chapter two. Third chapter examines issue of international double taxation on income. Different types of methods and precautions used as prevention of double taxation are explained in this chapter. One subchapter is dedicated to international tax treaties and their importance on income taxation. Forth chapter...
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Taxation of employees posted from the Czech Republic to foreign countries and employees from abroad posted to the Czech Republic
Krupa, David ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The taxation of the employees assigned from the Czech Republic abroad and from abroad to the Czech Republic The theme of this Thesis is the taxation of the employees assigned from the Czech Republic abroad and from abroad to the Czech Republic. The Thesis analyses this issue in order to allow the reader to understand the ways of employed natural persons' taxation and how this is influenced by various foreign assignments set-ups. The aim of the Thesis is to introduce the reader to this issue in its full range from the wide analysis of international migration of workers to specific tax impacts and practical examples. From time to time I also point out the insufficiencies in relevant Czech tax and other related legislation. The Thesis consists of five key chapters. The initial chapter focuses on analysis of the international migration of workers both from global as well as local perspective and also examines its widespread and its potential future development. It also focuses on definition of the term employee. Second chapter concentrates on explanation of basic terminology that is essential for understanding and dealing with the presented issues such as tax residency and its impact on tax liability of natural persons. As this issue is rather complicated one and as it suffers from heterogeneous...
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Taxation of sportsmen's income from the sport activities with the personal income tax
Vybíral, Roman ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
The main objective of this thesis is to analyze the taxation of the Czech resident sportsmen's income. The thesis is divided, except for the introduction and conclusion, into five chapters. The first chapter deals with terms "sport" and "sportsman" and it explains them to readers. The second chapter is concerned with defining the status of sportsmen from the perspective of the Czech law, laws of some other European states and also from the perspective of the Court of Justice of the European Union. The third chapter deals with the taxation of income from sport activities from the sources in the Czech Republic and it's most important part is dealing with the status of professional sportsman as an employee and self-employed person. Chapter Four is concerned with the taxation of income in the form of sport competitions prices. The last chapter deals with issues of international taxation of income from the sources from abroad.
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Taxation of professional sportsmen
Vybíral, Roman ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The primary objective of this thesis is to make a theoretical analysis of the legal status of resident professional sportsmen in the Czech Republic in terms of natural persons income tax and then to compare the findings with the existing situation which evolved in our country. The thesis is composed of introduction, seven chapters and conclusion. Chapter one is mainly introductory and it concerns with relation of sport and law. The second and third chapters deal with terms "sport" and "sportsman" and they explain them to the readers. Chapter four is aimed to the status of professional sportsmen in Czech legal system from a historical perspective and nowadays. Next chapter concerns with taxation of nonprofessional sportsmen. The chapter six is most important and it deals with professional sportsmen and natural persons income tax. It is subdivided into five parts. The most important are parts dealing with the status of professional sportsman as an employee and self-employed person. The last chapter concerns with the professional sportsman as a subject of some other taxes in the Czech legal system. In my thesis I conclude that professional sportsmen of team sports have many common features and that they should be considered employees in accordance with Income Tax Act and so they should be taxed...
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Legal aspects of the fight against tax evasion
Liška, Milan ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Legal aspects of the fight against tax evasion The aim of this thesis is an analysis of selected institutes fighting against tax evasion. Furthermore, an analysis of reasons for their implementation, their purpose and the problems associated with them. Also the current impact of tools that have been part of Czech law for long is reviewed. The thesis is divided into 8 chapters. The first chapter deals with basic concepts, such as a tax, its functions and principles. The second chapter discusses what is tax evasion, the issue of defying what is still considered a tax evasion and what not, and also highlights the socio- economic origin of tax evasion. Furthermore, the chapter summarizes effective and necessary tools in fight against tax evasion in the European Union, which provides the legal framework in tax laws for the Czech Republic. Finally, this chapter is an overview of the effects of cooperation and active battle against tax evasion within the European Union. In following chapters, various mechanisms are analysed. The first is an inspection report, a new tool introduce on 1/1/2016. This chapter also describe problems of carousel fraud and the analysis of the constitutional complaint filed related to this institute. Other instruments are the reverse charge and the concept of liability. These two...
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Taxation of income from employment
Křížová, Alžběta ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
Taxation of income from employment This diploma thesis deals with the system of taxation of income tax. First part of this work describes important terms necessary for understanding the tax system. Systematically at first I describe the term of tax, than I describe the structural elements of tax, income tax in general and after that I can describe the taxation of income from employment. This thesis tries to comprehensively deal with all institutes, whose knowledge is important for the right calculation of the tax and the right tax payment. Considerable space in this work dedicates to the tax base and the effective tax rate. After describing what I have mentioned above, this thesis aims to assess the tax system and think about some other solutions. This thesis comes with a specific proposal in the area of defining the tax base. The conclusion of this thesis is that the tax system is very complicated. If we would like to make it easier, it is necessary to ask ourselves what should be the goal of the changes. Whether the result should be the same tax revenue, covered by the system complexity, simplifying the system and lower tax revenue, or maintaining the current tax revenue and sincere effort to simplify the system. Furthermore the thesis points out the fact, that schools should include some basic tax...
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Supervision over financial activity
Drahota, Jiří ; Vondráčková, Pavlína (advisor) ; Vybíral, Roman (referee)
The aim of this diploma thesis is to describe and analyze supervision of financial activities in the Czech Republic. The thesis is structured into three chapters, which focuses on analysis of actual acts of CNB supervision in connection to the legal basis. The first chapter defines supervision of financial activities reflecting its historical development, economical aspect and basic trends in financial market regulation. The second chapter is the main part which describes the status and activities of the Czech National Bank in the position of the supervisory authority. The emphasis is placed especially on supervisory and regulatory activity, which represents the core of this thesis. Supervision is characterized from the methodological point of CNB's approach. Different types of supervision and regulation executions are also analyzed in this thesis.
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