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Unified revenue administration
Kapounková, Barbara ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
This diploma thesis deals with the project of unified revenue administration, more precisely the harmonization of tax base, assessment basis for health insurance and assessment basis for social security. The aim is to compare characteristics, which those revenues have in common and decide whether it is possible to harmonize them. The second part of this thesis refers to the levy of taxes from total wages. Each institution is compared from the point of view of two bills and the act no. 458/2011 Sb., on amendment of acts related to the establishment of unified revenue administration and on amendments of other tax and insurance acts. The first chapter deals with the description of each area which should be unified. It means the areas of income taxes, social security and public health insurance. The term personal tax is described in this chapter. Then follows a description of the project of unified revenue administration, its evolution and systems of revenue administration common in other countries. The description of the bills and acts mentioned above and their aims takes place in the third chapter. The fourth and fifth chapters where I use mainly a comparative method follows. The fourth chapter focusses on harmonization and contains descriptions of income tax base, assessment basis for health...
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Aspects of consumer's credit in financial law
Kapounková, Barbara ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Aspects of consumer's credit in financial law Abstract This rigorous thesis deals with consumer credit and current issues which are being discussed in the area. The latter mainly include efforts for further restriction of payments related to consumer (debtor) in default and respective claims of consumer credit providers (creditors). Another debated matter is the opinion of the Czech National Bank from 7th March, 2019, which refers to the nature of effectively spent expenses which a provider may demand from a consumer in connection to an early repayment of a consumer housing credit. Apart from the obligatory introduction and conclusion, this thesis consists of 3 parts. The first part is mainly theoretical. It deals with the categorization of credit within the system of financial law, the interpretation of terminology, the division of credits and a brief evolution of consumer credit with a special focus on the limitation of a "price of a credit" in question. The above is followed by an assessment of Act No. 257/2016 Coll., on Consumer Credit, from the perspective of its financial law aspects. The second part of the thesis concerns payments related to a consumer in default, contractual and legal interests on late payments and the evolution of a possibility to conclude on these interests in a consumer credit...
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Unified revenue administration
Kapounková, Barbara ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
This diploma thesis deals with the project of unified revenue administration, more precisely the harmonization of tax base, assessment basis for health insurance and assessment basis for social security. The aim is to compare characteristics, which those revenues have in common and decide whether it is possible to harmonize them. The second part of this thesis refers to the levy of taxes from total wages. Each institution is compared from the point of view of two bills and the act no. 458/2011 Sb., on amendment of acts related to the establishment of unified revenue administration and on amendments of other tax and insurance acts. The first chapter deals with the description of each area which should be unified. It means the areas of income taxes, social security and public health insurance. The term personal tax is described in this chapter. Then follows a description of the project of unified revenue administration, its evolution and systems of revenue administration common in other countries. The description of the bills and acts mentioned above and their aims takes place in the third chapter. The fourth and fifth chapters where I use mainly a comparative method follows. The fourth chapter focusses on harmonization and contains descriptions of income tax base, assessment basis for health...
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