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Excise taxes in the case law of the Supreme Administrative Court
Pajerková, Jana ; Říhová, Lucie (advisor) ; Kučerová, Zuzana (referee)
Bachelor thesis deals with the importance of practice of The Supreme Administrative Court relating to excise taxes. The emphasis is mainly put on clear and transparent interpretation of the controversial provisions of the act in accordance with the decisions of The Supreme Administrative Court. At the beginning of this thesis is a summary of the most important national and European legislation regulating excise taxes. The thesis also includes the interpretation of the main principles of excise taxes.
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The ways of financing of municipal waste
Novák, Jan ; Sedmihradská, Lucie (advisor) ; Kučerová, Zuzana (referee)
This Bachelor thesis is focused on municipal revenues that flow from the way of financing system of municipal waste. Theoretic part deals with ways how the system of municipal waste can be financed. Practical part is aimed at analysis of municipal ordinance public notices of municipalities. We explore the historical situation in each municipality regarding incomes and expenditures and than we make a comparision with the situation in present. In the last part we compare all recieved information.
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Tax aspects of providing a car to employees
Máleková, Martina ; Slintáková, Barbora (advisor) ; Kučerová, Zuzana (referee)
Providing a car to employees for private use is one of today's most desirable employee benefits. Tax systems of different countries limit advantages resulting from this benefit differently. This bachelor thesis analyses differences in tax incidence of providing a car to employees in the Czech Republic and in Australia. The thesis is structured into three chapters. The first chapter describes the benefit of providing a car to employees and its tax regulation in the Czech Republic. The second chapter attends to this benefit and its taxation in Australia. In the third chapter, tax incidence on disposable income of employees, costs of employers and tax yield is analysed and compared using model taxpayers. The first two chapters, among other things, suggest that the legislation of Australia enables provision of this benefit to a wider range of employees. The third chapter indicates that the taxation in the Czech Republic provides potential for higher savings.
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The impacts of amendments of real estate tax legislation after 2007
Štefanová, Pavla ; Sedmihradská, Lucie (advisor) ; Kučerová, Zuzana (referee)
The diploma thesis deals with the real estate tax and the impacts of amendments of real estate tax legislation from the year 2008 to 2010. The main aim of this thesis is to analyze the impact of the implementation of amendments to the decision-making and real estate tax revenue of municipalities. The work is divided into two parts - the theoretical part and case studies. The first section describes the principle of taxation, its importance for the municipal budget and individual legislative changes. The situation in the EU is also briefly described. The second focuses on three municipalities which have applied the local coefficient: Planá nad Lužnicí, Petrov and Dolní Břežany. The text includes a financial analysis of the income part of their budgets based on interviews with representatives of these municipalities. A comparison of the municipalities and a summary of findings are concluded at the end of the work.
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Depozice a zpracování uhlíkových nanotrubek připravených metodou PECVD za atmosférického tlaku
Kučerová, Z. ; Zajíčková, L. ; Jašek, O. ; Eliáš, M. ; Synek, P. ; Matějková, Jiřina ; Rek, Antonín ; Buršík, Jiří
Carbon nanotubes (CNTs) were synthesized by plasma enhanced chemical vapor deposition from mixture of argon, methane and hydrogen using microwave plasma torch at atmospheric pressure. Nanotubes grew on a complex substrate system consisting of silicon wafer, buffer layer and thin catalytic iron film. As confirmed by scanning electron microscopy (SEM), this deposition technique produces bundles or ropes of nanotubes covered by crust composed of catalytic particles, amorphous carbon and other impurities such as fullerenes or other carbon nanoparticles. Because many scientific and technological applications, as well as characterization techniques require individual nanotubes a great attention has to be paid to the post-deposition processing of the deposit. The nanotube bundle could be separated by ultrasonication of the deposit in organic or inorganic liquid. Most commonly used liquids are water or ethanol.
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Depozice uhlíkových nanotrubek metodou depozice z plynné fáze s asistencí plazmatu
Jašek, O. ; Eliáš, M. ; Zajíčková, L. ; Kučerová, Z. ; Kudrle, V. ; Matějková, Jiřina ; Rek, Antonín ; Buršík, Jiří
Carbon nanotube properties provoked interest in many fields of application but there is still need to develop deposition techniques, which enable precise control of nanotubes positioning, alignment and properties. Chemical vapor deposition (CVD) methods and lately also plasma enhanced CVD (PECVD) are most promising to reach this goal. In the first part of the article we will briefly describe carbon nanotubes structure and properties and review the necessary conditions and possible control mechanisms used in PECVD deposition method. In the second part, examples of two deposition techniques, one working at a low pressure and one at an atmospheric pressure, will be described and reached results analyzed.
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Tax system of Sweden
Kučerová, Zuzana ; Láchová, Lenka (advisor) ; Maaytová, Alena (referee)
The diploma thesis deals with the tax system of Sweden. The object of this thesis is to describe a tax system which differs from the other countries of the European Union. The bulk of this thesis is the analysis of the development of Swedish tax system in dependence on economic and political situation of the country, the introduction of actual tax conditions and current changes relating to the taxation originating in the economic development of the country, progressive European integration and also in the worldwide financial crisis. Furthermore, this work compares basic tax indicators within Sweden and other states of the European Union. On the basis of such a diploma thesis, the reader should acquire a complex insight into the character and specifics of the Swedish tax system.
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Consumer Protection and Smoking
Oberfalzer, Jan ; Chylíková, Hana (advisor) ; Kučerová, Zuzana (referee)
The first section describes the theoretical background and the legal definition of consumer protection. The second part is devoted to tobacco products. Here are given their types and tobacco companies operating in the Czech market. The third part examines the specific laws that relate to the production and sale of tobacco products. It is mainly focused on regulating the tobacco industry. The last part deals with smoking. It outlines the problem of youth smoking, and describes some anti-smoking organizations and campaigns against smoking.
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