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The Proposal of Work-life Balance in Selected Company
Majerčíková, Andrea ; Hovorková, Zuzana (referee) ; Rašticová, Martina (advisor)
The aim of this diploma thesis is to analyze the strategy of selected private sector organization in the field of work - life balance and to propose measures to improve the current situation. The thesis specifies terms such as role conflict in the framework of work-life balance, gender and equal opportunities policy, the “flexicurity” concept as well as outlines a variety of measures leading to work-life balance. During the analysis, investigation via questionnaire and interview with manager of the relevant organization has been used. Based on acquired results, specific measures leading to more effective balance of work and personal life of employees of selected organization, including financial aspects of their introduction, has been proposed in the conclusion of this thesis.
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Carousel Frauds in the EU
Majerčíková, Andrea ; Wimětalová,, Lucie (referee) ; Svirák, Pavel (advisor)
Bachelor's thesis deals with carousel frauds in the field of value added tax in the European Union. The current so-called transition system, combining the destination principle with ad hoc measures based on the origin principle is too complicated from the point of view of tax administration, what creates opportunities for its misuse. The paper contains an analysis of possible ways to combat carousel frauds. Subsequently, on the basis of the comparison of these methods from the point of view of the impact on the state budget, the risk of increased attractiveness of frauds and additional expenses on the side of tax subjects, the technological measure based on the destination principle in combination with consistent information exchange system between Member States was chosen as an optimal solution.
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Value added tax from the point of view of Czech and Community law
Majerčíková, Andrea ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Value Added Tax in Czech and EU Tax Law As the main topic of my thesis I have chosen the regulation of Value Added Tax (hereinafter referred to as "VAT"), both at the level of the European Union as well as in Czech national law. This question which is still widely discussed across the European Union and its Member States, I consider to be an always actual topic, especially because the legislation regulating it changes constantly. Moreover, it can have strong positive but also negatives impacts on national economy of the Member States and on economic situation of individuals. However, despite the fact that Czech Republic is a member of the European Union for nearly seven years, individual taxpayers as well as Czech tax authorities' clerks are very often unaware of the influence of the EU tax law on Czech national legislation. Therefore, the aim of this paper is to confront current Czech VAT Act with the legislation formed by institutions of the European Union. For this purpose I have used the comparative legal method. In relation to what is going on in the respective area, the second part of this paper represents an attempt to analyze the functioning of the reverse-charge mechanism in the framework of the Single Common Market of the European Union, whereas the focus of this part lies in the description of...
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Value added tax from the point of view of Czech and Community law
Majerčíková, Andrea ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Value Added Tax in Czech and EU Tax Law As the main topic of my thesis I have chosen the regulation of Value Added Tax (hereinafter referred to as "VAT"), both at the level of the European Union as well as in Czech national law. This question which is still widely discussed across the European Union and its Member States, I consider to be an always actual topic, especially because the legislation regulating it changes constantly. Moreover, it can have strong positive but also negatives impacts on national economy of the Member States and on economic situation of individuals. However, despite the fact that Czech Republic is a member of the European Union for nearly seven years, individual taxpayers as well as Czech tax authorities' clerks are very often unaware of the influence of the EU tax law on Czech national legislation. Therefore, the aim of this paper is to confront current Czech VAT Act with the legislation formed by institutions of the European Union. For this purpose I have used the comparative legal method. In relation to what is going on in the respective area, the second part of this paper represents an attempt to analyze the functioning of the reverse-charge mechanism in the framework of the Single Common Market of the European Union, whereas the focus of this part lies in the description of...
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Carousel Frauds in the EU
Majerčíková, Andrea ; Wimětalová,, Lucie (referee) ; Svirák, Pavel (advisor)
Bachelor's thesis deals with carousel frauds in the field of value added tax in the European Union. The current so-called transition system, combining the destination principle with ad hoc measures based on the origin principle is too complicated from the point of view of tax administration, what creates opportunities for its misuse. The paper contains an analysis of possible ways to combat carousel frauds. Subsequently, on the basis of the comparison of these methods from the point of view of the impact on the state budget, the risk of increased attractiveness of frauds and additional expenses on the side of tax subjects, the technological measure based on the destination principle in combination with consistent information exchange system between Member States was chosen as an optimal solution.
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The Proposal of Work-life Balance in Selected Company
Majerčíková, Andrea ; Hovorková, Zuzana (referee) ; Rašticová, Martina (advisor)
The aim of this diploma thesis is to analyze the strategy of selected private sector organization in the field of work - life balance and to propose measures to improve the current situation. The thesis specifies terms such as role conflict in the framework of work-life balance, gender and equal opportunities policy, the “flexicurity” concept as well as outlines a variety of measures leading to work-life balance. During the analysis, investigation via questionnaire and interview with manager of the relevant organization has been used. Based on acquired results, specific measures leading to more effective balance of work and personal life of employees of selected organization, including financial aspects of their introduction, has been proposed in the conclusion of this thesis.
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