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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
A comparison of legal regulation of personal income tax in the Czech Republic and United States of America
 Machýčková, Hana ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
The aim of this diploma thesis is to describe and analyze legal regulation of individual income tax in the Czech Republic and in the United States, to compare the legal regulation in both countries and to assess the possibility of implementation of certain institutes of American federal tax law in the Czech Republic. The first chapter of this thesis deals with tax issues in general and with basic tax law terminology. The second chapter briefly describes elementary organization of the tax system and the structure of taxes in the Czech Republic and in the United States. The third chapter of this thesis discusses in more detail legal regulation of individual income tax in the Czech Republic according to individual elements of the tax construction. This chapter is divided into five subchapters, which deal with individual elements of the tax construction. The purpose of this chapter is to describe the Czech legal regulation of individual income tax and to underline problematic parts of this legal regulation. The fourth chapter, which is similarly structured as the third chapter, deals with legal regulation of individual income tax in the United States. This chapter is divided into two subchapters, the first of which discusses individual income tax on the federal level and the second one on the level of...
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Comparison of operation Desert Storm 1991 and operation Iraqi Freedom 2003
 Machýčková, Hana ; Eichler, Jan (advisor) ; Dubský, Zbyněk (referee)
The bachelor thesis examines the operations Desert Storm 1991 and Iraqi Freedom 2003 and its goal is to compare these from the perspective of both legality and legitimacy. The first part of the thesis presents a brief outline of Iraq's history with emphasis on the latter half of the 20th century, relations between Iraq and the United States of America, as well as the international context and chronology of both these operations. The second chapter discusses the legal regulation of jus ad bellum, its development and current state. The third chapter analyses the legality of the operations; i.e. their conformity with jus ad bellum. The final chapter compares both operations from the perspective of legitimacy, using criteria professed by Gareth Evans and Samuel Huntington respectively.
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