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Social security from the perspective of the new EU Regulation
Kněžická, Šárka ; Říhová, Lucie (advisor) ; Charvátová, Jana (referee)
The aim of this bachelor thesis is to analyze the changes of the European social security coordination, which were caused by the effectiveness of the Regulation (EU) No. 883/2004 on 1 May 2010 and to describe the practical impacts, that these changes have on citizens moving in the territory of member states. This thesis is divided into four chapters. After the introduction followes the chapter which defines the legal background of European coordination and its main purpose. In this chapter, there are also defined the four main principles underlying the coordination as well as its range of coverage. The following chapter is the most important one. It deals with determining the applicable legislation, than it specifies the general rules and finally this chapter defines problematic terms. The last part of the thesis analyzes the weaknesses which the new Regulation (EU) No. 883/2004 has to face.
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Tax allowance of research and development in Czech Republic and practically use tax deduction in software development
Hrubý, Přemysl ; Říhová, Lucie (advisor) ; Doležalová, Ivana (referee)
Thesis deals with the tax deduction of research and development. This type of deduction is the only indirect support of research and development used in Czech Republic. The introduction acknowledges a legislative framework of support research and development in the European Union and the Czech Republic. The main goal of thesis is description tax deduction of software research and development and analysis specific examples of software development in point of view possibility to apply tax support for research and development. The conclusion is dedicated to comparing the use of direct and indirect support of research and development in the Czech Republic based on statistical data.
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Comparison of the rules of tax incentives for research and development in selected OECD countries
Kozák, Pavel ; Říhová, Lucie (advisor) ; Doležalová, Ivana (referee)
Bachelor thesis deals with questions about tax incentives for research and development realized in the business sector. Its aim is to analyze and compare the rules of tax incentives for research and development. The subjects of analysis and comparison are systems of tax incentives for research and development used in 10 selected OECD countries (including the Czech Republic). The first part defines research and development according to Frascati manual and describes the commonly used tools to support research and development. In the second part there is carried out analysis of tax incentive systems for supporting research and development in selected OECD countries. The second part also deals with the comparison of approaches for tax incentives for research and development among selected countries. In conclusion, there are several possible recommendations for Czech tax policy in area of research and development.
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Comparison of employee benefits from the tax perspective
Pabianová, Eva ; Říhová, Lucie (advisor) ; Vančurová, Alena (referee)
This bachelor thesis deals with tax advantage of the most provided employee benefits and is divided into four parts. The first chapter defines the term employee benefits, their importance and potential breakdown. The second chapter deals with the basic tax aspects of employee benefits. The third chapter shows which benefits are most often provided in the Czech Republic and assess their relationship to income tax, value added tax and social insurance and health insurance. The fourth chapter outlines a proposal for tax reform in 2013 and its possible impact on benefits. To identify the most favourable benefits are generally used scientific methods such as correlation analysis.
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Analysis of the VAT on postal services in the European context
Brdková, Kristýna ; Říhová, Lucie (advisor) ; Zídková, Hana (referee)
This bachelor thesis deals with the VAT regime for postal services in the European Union. It describes the European Union's approach to this issue, its history and describes the current VAT regime in the postal services in the Czech Republic. The thesis defines the major problem areas of the current VAT regime in the postal service and there are summarized the main approaches to the taxation of postal services in the future.
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Comparison of European and Czech law of environmental taxation
Jeřábková, Michaela ; Říhová, Lucie (advisor) ; Bauernöplová, Veronika (referee)
This bachelor work deals with the differences between European and Czech environmental tax adjustment. The first part focuses on the general definition of environmental taxes. Further, in the introductory section, is describing the harmonization of taxes through the tax reforms. For subsequent defining differences is state analysis of European energy directive and also the Czech law, called stabilization of public budget act, which includes environmental taxes. Susequently, the differences are analyzed in one area of immunity in a particular case. The conclusion attend to compliance the Czech law with European directive text, which are used by the ruling of the European Court of Justice.
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The development of balneology and its hotel's management
ŘÍHOVÁ, Lucie
The bachelor work (thesis) is processed at the Aurora Spa Trebon, Ltd.. Aurora Spa occupy a stable position among the other spa facilities and their main advantage may be particularly pleasant environment, high professional level of service and attractive location. The introductory part contains a review of literature on the topic " The development of balneology and its hotel's management", where the result was explained as a spa as well as provides an explanation of how closely linked with its spa hotel's management, which is actually the initial information for their clients, first site, which introduces an initial impression on existing and potential clients. Information was gathered from available literature of our and foreign authors dealing with the spa in conjunction with hotel's services. The practical part is focused on the company Aurora Spa Trebon, Ltd., where he briefly describes the operation of the organization. The practical part will be evaluated services, the breadth and depth perception, and offers a form based on the research methodology, which is compiled from a survey reviews and on internal documents provided by Aurora Spa for a period of five years between 2006 - 2010.Where are clients included the characteristics, composition of the respondents, attendance self-paying patients to complexe's patients, which is a priority target group for the spa and how much is important to them, The average length of stay, stay and selling finally evaluates medical, accommodation, dining services. The synthetic part of the discussions and proposals is the definition of certain points that would lead to further improve the competitiveness of these spas, improve their services in the future given the current situation on domestic and foreign markets.
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Property tax and it`s importance during economic crisis
Surka, Ondřej ; Říhová, Lucie (advisor) ; Schvábová, Andrea (referee)
Bachelor`s thesis deals with the importance of the property taxes in recent world. The emphasis is put on the understanding of continuous development of property taxes mainly on the function of the property taxes revealing during the economic crisis. This thesis also includes a detailed specification of the Czech property taxes so the thesis is complex. The last chapters focus on the property taxes and their importance during economic crisis in various economics.
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