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Financial management of a foundation
Urbanová, Ivana ; Marková, Hana (advisor) ; Karfíková, Marie (referee)
62 8 RESUME The subject of the thesis is Financial Management of a Foundation. A foundation is a legal entity that supports charitable activities in order to serve the common good. It is created with endowments - money given by individuals or corporations. The foundation endowment is the basis element of a foundation. Foundations are non-for-profit organizations and as such they build an important part of a non-for-profit sector in the Czech Republic. They play a significant role in the civil society. They provide their help and support in all areas of human live. Because of their charitable purpose and transparent financial management they are supported by a lot of individuals and corporations. Their philanthropy activities are focused on areas in which state's support or individual's help are not provided or are not sufficient. The objective of the thesis is not to work up an economic or accounting analysis of the financial management of a foundation but to focus on financial management of a foundation in context of a legal and tax regulation. In connection to the main subject of the thesis, the financial management of a foundation, I find important to provide readers with basic facts about legal regulation and position of a foundation in the Czech Republic. In this part of the thesis, the chapter two, I...
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Organization and activities of the Czech National Bank
Baďurová, Lucie ; Bakeš, Milan (advisor) ; Karfíková, Marie (referee)
Bankovnictví je nenahraditelnou součástí každé tržní ekonomiky, bez ohledu na to, zda se používají peníze ve fyzické podobě nebo zda budou jednoho dne redukovány na pouhý údaj v informačním systému. Stále budou existovat. A s nimi i banky a jiné finanční instituce. A ty je samozřejmě třeba řídit a kontrolovat a dohlížet nad tím, zda jsou v nich uložené peníze klientů v bezpečí, tedy zda tyto instituce dodržují veškerá pravidla, kterými jsou povinny se řídit. A právě to má na starosti Česká centrální banka. Ovšemže se nejedná o její jedinou činnost, nepochybně však patří mezi ty nejdůležitější. Nezbytnost důkladného dohledu koneckonců vyplývá i z historických zkušeností, kdy např. v devadesátých letech minulého století došlo v České republice ke krachu mnoha bank v důsledku nedostatečné regulace. Jak Česká národní banka vznikla a jakým způsobem je organizována a řízena její činnost? Jaké jsou její funkce a je opravdu nepostradatelná? Jakým způsobem a v jakém rozsahu vykonává dohled nad bankami a jaká jsou její oprávnění? Jaká je její role při výkonu dohledu ve srovnání se situací u našich východních a západních sousedů, tj. v Německu a na Slovensku? Je jistě mnoho otazníků, zajímavostí i faktů, týkajících se české centrální banky, následující stránky se pokusí odhalit alespoň některé z nich a poskytnout tak...
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Taxation of income from employment and emoluments
Kobrle, Petr ; Karfíková, Marie (advisor) ; Karfíková, Marie (referee)
Income taxation from employment and function benefits The diploma thesis concerns with the legal form of income taxation from employment and function benefits. The introductory part of the thesis lines out the tax system in the Czech Republic and it puts the natural person income tax from employment and function benefits in its frame. This part is also intended to explain individual tax construction elements and other important tax terms. In the major part of the thesis, the author follows the Income Tax Act's scheme in substantial features: he deals with the "employment" and "function benefits" terms from the point of view of the valid rule of law and the constant practice of the courts. After the terms definition, the author displays the employee taxation current legal form. In detail, he works out two issues, i.e. the exemption from the object of the tax and tax exemption, and gives examples from the application practice represented by adjudications and opinions of The Ministry of Finance of the Czech Republic. He deals with the income tax from employment and function benefits specific base construction, that was put into practice in the Czech Republic on 1.1.2008, and with the linear tax rate introduced on the same date in the frame of a fiscal reform. Nontaxable parts of the tax base, tax abatement and...
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