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Documentation of land consolidation for selected locality
PECKOVÁ, Zdeňka
The aim of the diploma thesis is the elaboration of the documentation proposal land adjustments in the chosen locality. The chosen locality for this work is the cadastral area of Brloh pod Kletí. The first part of the thesis consists of literary research, which deals with the topic of work in general. Further, the basic characteristics of the territory are described, the land improvement scheme is determined. Based on a field survey of this territory, the problems that were addressed with the analysis were analyzed of the draft measure in the plan of common facilities. The main part of the work was to draw up a list of claims for three selected owners. These claims form the basis for designing a new land arrangements.
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Survey works in the selected cadastral territory as the basis for land consolidation projects
PECKOVÁ, Zdeňka
Bachelor thesis is focused on exploration work in the cadastral area Brloh pod Kletí, in accordance with the applicable methodology. The first part is a literature research that deals land cosolidation in general. The next section explains what the content exploration work and how are exploration works addressed and evaluated. In the practical part are already processed the exploration work for selected cadastral area. The thesis contains findings from the field survey of the cadastral area, which includes the characteristics of natural conditions, a description of area and land use. It also includes suggestions for measures which serve to improve the landscape, especially in the areas of transport, protection of soil conditions in the area of water, nature and its relationship to the environment. Work can be used as a basis for a comprehensive land consolidation.
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The Development of VAT in European Union during the Financial Crisis
Pecková, Zdeňka ; Kubátová, Květa (advisor) ; Čuříková, Hana (referee)
The thesis is devoted to the development of value added tax in the period of financial crisis in European Union. The aim of the thesis is to answer a hypothesis, if European Union member states act according to economic theories in the field of VAT tax policy. The opening chapter explains the term of financial crisis, its development in USA and spreading out to other world markets. An introduction of the most important economic theories regarding taxes, which will serve as a theoretic background for the further analysis, follows the first chapter. The process of implementation and harmonisation of VAT European Union is described in the third part. The last unit is dedicated to the analysis itself, which is done by decomposition of VAT to rates and revenues of the tax. The development is displayed by comparison of the year 2008 and 2013.
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Actual Tax Policy of EU
Pecková, Zdeňka ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
This thesis work is attended to actual tax policy of EU. The form of the tax policy is determined in a strategy which was identified by European Commission. At first, I deal with a strategy in general and then in terms of direct and indirect taxes. The result from the thesis work is that tax policy is focused on removing barriers to the smooth operation of the internal market, on the avoidance of double taxation, on the elimination of tax evasion and on finding the best way for an EU-wide taxation of international companies trading throughout the EU. In the fourth chapter, I compare the tax principles with set tax policy and I conclude that the policy is generally set in accordance with the requirements of a good tax system. The last chapter discusses the fiscal policy response to the financial crisis. I show some examples of reforms in member states, I examine if they are consistent with the overall tax policy and I mention some possibilities where to get additional tax revenue.
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