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Double taxation avoidance treaties
Dík, Lukáš ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
Treaties for the avoidance of double taxation This thesis deals with treaties for the avoidance of double taxation, which initially gives a general definition of taxation, then the essential elements of treaties for the avoidance of double taxation and based on the analysis and comparison draws conclusions. The thesis aims to give a comprehensive overview of the issues concluding treaties for the avoidance of double taxation and show what influence they can have on individual provisions of the cross-border effects of economic entities. I start from the hypothesis that the actual provisions of individual contracts can affect decision-making bodies, whether in the country to do business or not. In conclusion, this hypothesis is confirmed. The first chapter of this thesis deals with the taxation generally. Formulates double taxation in general, the various essential elements of taxation as subject to tax, the tax rate. It also deals with the sources of the Czech tax law, the emergence of double taxation and the method of its solution. This chapter also deals with tax crimes, i.e. tax havens, manipulation of transfer prices and freight handling. The second chapter focuses on agreements on avoidance of double taxation. It describes the OECD model treaty, the UN, including their development and highlights...
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Double taxation avoidance treaties
Dík, Lukáš ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
Treaties for the avoidance of double taxation This thesis deals with treaties for the avoidance of double taxation, which initially gives a general definition of taxation, then the essential elements of treaties for the avoidance of double taxation and based on the analysis and comparison draws conclusions. The thesis aims to give a comprehensive overview of the issues concluding treaties for the avoidance of double taxation and show what influence they can have on individual provisions of the cross-border effects of economic entities. I start from the hypothesis that the actual provisions of individual contracts can affect decision-making bodies, whether in the country to do business or not. In conclusion, this hypothesis is confirmed. The first chapter of this thesis deals with the taxation generally. Formulates double taxation in general, the various essential elements of taxation as subject to tax, the tax rate. It also deals with the sources of the Czech tax law, the emergence of double taxation and the method of its solution. This chapter also deals with tax crimes, i.e. tax havens, manipulation of transfer prices and freight handling. The second chapter focuses on agreements on avoidance of double taxation. It describes the OECD model treaty, the UN, including their development and highlights...
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Excise taxes in the Czech Republic and in selected OECD countries and their impact on resource coverage of the state budget in the years 2007-2012
Dík, Lukáš ; Vostrovská, Zdenka (advisor) ; Hájek, Jan (referee)
The thesis deals with the issue of excise taxes in the Czech Republic and in selected OECD countries over the period 2007-2012 and their impact on resource coverage of the state budget. The theoretical part consists of the basic concepts relating to taxes, their basic structure, including the advantages and disadvantages of various groups of taxes. Main part of this thesis is the analysis of excise taxes in the Czech Republic, Denmark, Germany and the Slovakia which leads to a comparison between these countries. The hypothesis was that the Czech Republic levied excise few. Since this hypothesis is confirmed, the thesis contains a proposal for amendment in excise taxes which of the three possible options is chosen variant of the introduction of new taxes, the taxes on sweets. This part is undoubtedly the greatest benefit of the whole thesis. The work assumes that the introduction of this tax has had a positive impact on the state budget of 6-7 billion Czech crowns.
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The issue of employment of persons with disabilities within the existing legal system of the Czech Republic
Dík, Lukáš ; Vostrovská, Zdenka (advisor) ; Durdisová, Jaroslava (referee)
The thesis deals with the issue of employment of people with disabilities. The first part is devoted to employment policy and development approach to this group of people. Further, a definition of persons with disabilities and different elements active policy which is seeking to become motivated to greater employment of disabled people. The central part is a questionnaire survey and analysis, including the Ministry of Labour and Social Affairs. The work also contains recommended legislative changes, the list of attachments, which are included in the individual questionnaires and graphical and tabular outputs of development in terms of employment of people with disabilities.
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