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National Repository of Grey Literature

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The analysis of customs procedures in the EU with the focus on transit Lukavská, Dana ; Sato, Alexej (advisor) ; Pilátová, Světlana (referee) The thesis responds to the changes in customs procedures which Czech companies had to face after the Czech republic was joined to the customs territory of the EU. The first part of the thesis provides the basic characteristic of individual customs procedures and it is focused on the area of customs operations. The following sections concentrate on the issue of "transit" customs procedure. The scope of the thesis is a general approach of the realisation of international transport in transit. It demonstrates the most important changes which were caused by the membership of the Czech Republic in the EU. The thesis emhasizes Community transit, Common transit betweeen the Community and the EFTA countries and the carriage of goods based on the customs documents TIR a ATA. Due to its importance for facilitating international trade a special attention is given to the TIR customs transit system. Detailed record

Flat tax and its influence on income level Pilátová, Světlana ; Tomková, Magdalena (advisor) ; Adamec, Václav (referee) Tato práce je zaměřena na zhodnocení alternativního systému zdanění na principu rovné daně. Pro svoji práci jsem zvolila podrobnější zkoumání konkrétní příjmové situace poplatníků v případě zavedení rovné daně a zhodnocení přínosů rovné daně převážně v souvislosti s příjmy. Součástí této práce jsou také příklady z několika států, kde rovná daň byla již zavedena. Detailed record

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2	Pilátová, Soňa

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