National Repository of Grey Literature 136 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Principle of the legality of taxation
Šmejkal, Viktor ; Bakeš, Milan (advisor)
The tax might be identifiable with a tax-law relationship or make it subject to such a relationship, i.e. it could be definable as a public obligation of a participant in the legal relationship, or might be able to both approaches. The starting point is the economic definition of taxe and precisely the functional definition used in economic theory and financial science, neatly summarized commonly available knowledge about the principles of tax, operand the analysis of the economic construction of the tax in terms of legal doctrine, by the structural elements of the tax, since the legal definition of tax lies on them. Contrary to what is commonly recognized, tax procedural rules in Czech Republic contain a general legal definition of tax. Refuted can be the view that this definition is merely a legislative abbreviation. After a relatively long exploration of the concept tax, forced by an insufficiency of theoretical knowledge on this subject, tax jurisdiction of the state is examined as the ability to impose taxes and at a same time the general requirement of legality on all levels of exercising that power of every sovereign state. KEY WORDS Tax - Legality - Tax principles - State - Tax sovereignty - Protection of property
National and International Taxation of Corporate Groups
Novotný, David ; Vondráčková, Pavlína (advisor) ; Bakeš, Milan (referee)
National and International Taxation of Corporate Groups The thesis deals with the national and international taxation of corporate groups. After examining the historical development of income tax and the tax system in the Czech Republic, the thesis compares how a corporate group is defined in commercial law and in tax law. The topic of the taxation of a corporate group's income in the Czech Republic is divided into taxation of the individual legal forms of the companies involved and the taxation of the income received by the members/shareholders of such companies. As part of an overview of the international taxation of the income of group companies, the thesis also looks at the methods for elimination of double-taxation, as regulated in bilateral treaties on elimination of double-taxation, and examines in detail the taxation of dividends, interest and licensing fees. The part focusing on transfer pricing explains the procedure for setting such prices in accordance with the current OECD directive, as well as the rules for preparing a comparability analysis. It then looks at the methods for setting transfer prices and the requisites of transfer pricing documentation. With regard to EU and OECD measures, the thesis provides explanatory information on draft directives on a common tax base and a...
The Czech National Bank, its legal status and scope of activities
Hudcovic, Timoteus Jan ; Bakeš, Milan (advisor) ; Novotný, Petr (referee)
The Czech National Bank, its legal status and scope of activities Abstract The theme of this thesis is the Czech National Bank, its legal status and scope of activities. The aim of the thesis is to describe and analyse the development of central banking and to evaluate current legal status of the Czech National Bank. Due to the volume of the Czech National Bank's activities, the work is focused only on the supervisory activities of the Czech National Bank and on the examination of the functioning of the unified supervision system. The thesis is divided into five parts. The first part deals with theoretical issues of the emergence of central banking and with the functions of central banks. The following part deals with the development of central banking in the Czech lands from the time of the Austrian Empire until the establishment of the independent Czech Republic. The third part of the thesis describes legal status of the Czech National Bank, its establishment in the Constitution of the Czech Republic, its tasks, objectives and its independence. Furthermore, the thesis describes bank's relationship with other constitutional institutions, its organizational structure, management and regulatory activities. The fourth part of the thesis deals with the supervisory activities of the Czech National Bank. At the...
Personal data processing in banking sector within the context of banking secrecy
Milerová, Sylvie ; Bakeš, Milan (advisor) ; Radvan, Michal (referee) ; Kohajda, Michael (referee)
Personal data processing in banking sector within the context of banking secrecy Abstract Banking secrecy is a concept which has been intertwined with the provision of banking services since the very beginnings of this industry. Even though it is a universally known concept, its legal definition, including piercings of banking secrecy, is not comprehensive. In recent years, its form and the possibilities of piercing it have been evolving considerably due to often conflicting modern legislative trends (emphasis on consumer protection, emphasis on data processing transparency, support of client mobility in the banking sector, support of innovative financial services, sharing of data for crime prevention incl. terrorism, money laundering and tax evasion). The goal of this thesis is to present banking secrecy in a complex manner including the categories and the respective individual concrete piercings within the context of data processing legislation, including laying out interpretation problems from practice and proposing concrete solutions. Further, the thesis, where suitable, the thesis also includes proposals de lege ferenda. The thesis begins with an introduction to the subject matter and is further divided into four chapters, which are followed by a conclusion that sums up the partial conclusions made...
Illegal trades in financial markets
Aldorfová, Markéta ; Bakeš, Milan (advisor) ; Kotáb, Petr (referee)
Undoubtedly, trading in financial markets comprises an important part of world economics which influences the society as a whole as well as life of particular people (whether directly or indirectly). The regulation of the financial markets cannot be analysed only in respect of what is allowed. It is also necessary to pay attention to such actions by which laws can be breached or to such actions which may result in the deformation of market or in fraudulent activity. Broad public should also be informed about illegal trades or similar unfair practices because so that it is known which public bodies may be approached in case of necessity. For the above stated reasons, I have decided to analyse certain trades in financial markets which are illegal in my thesis. The goal of my thesis is to describe illegal trades in financial markets and analyse their legal regulation. I have used qualitative research methods, particularly synthesis and analysis. Furthermore, I have used comparative method when analysing legal regulation of the USA. The thesis is composed of five chapters, each of them dealing with different illegal trades in financial markets. First chapter which is concerned with financial market and with basic overview of certain illegal trades and practices comprises rather introductory chapter...
Relations of central bank to commercial banks
Mádle, Miroslav ; Bakeš, Milan (advisor) ; Vybíral, Roman (referee)
Relations of the central bank to commercial banks Abstract The thesis follows up the relations of the central bank towards commercial banks, with the main emphasis being placed on the Czech Republic, where the role of the central bank is carried out by the Czech National Bank. The main aim of this work is to describe and evaluate the relations between these institutions in terms of current legislation and focus on situations where this legislation does not evolve in the right direction. The first part of the thesis is theoretical and deals with the definition of institutions crucial for the topic itself. By both institutions, commercial banks and the central bank, are emphasized their legal anchoring and their main activities. Within this part, a separate chapter is devoted to the Czech National Bank and its independence, without which CNB would not be able to carry out its activities properly. This part will also analyze the banking system, which represents a summary of banking institutions in a certain state and a summary of individual links between them. The Czech banking system is also introduced here. The next part follows up the regulation and supervision of commercial banks. A separate chapter is devoted to the banking license. The Czech National Bank has the power to grant a banking license and it...
Registrar of investment instruments in the European and comparative perspective
Mazanec, Luboš ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee) ; Dřevínek, Karel (referee)
Registrar of investment instruments in the European and comparative perspective Abstract The submitted thesis deals with the regulation of a registrar of investment instruments in the context of the relevant Czech and European Union laws. The aim of this dissertation is to provide a theoretical insight into the issues of regulation of investment instruments within the statutory and case law, taking into account current issues that are relevant from the practical point of view. This thesis also adequately addresses the prospects of a legislative development of activities on the European Union level and it reflects some practical trends in the financial markets sector. The first two chapters deal with general and theoretical issues that are closely related to the main topic of the thesis. They specifically focus on a definition of investment instruments and its registrar in the current jurisprudence and economic science, and also include a detailed explanation of the significance of these two subjects. The second chapter also adequately addresses the legal aspects of investment instruments, immobilized securities and book-entry securities in line with the relevant Czech laws. The third chapter provides a detailed legal analysis of relevant laws and regulations of the registrar of investment instruments....
Lapse of financial market participants
Zrůst, Lukáš ; Bakeš, Milan (advisor) ; Boháč, Radim (referee) ; Dřevínek, Karel (referee)
The aim of this work was to analyze complexly the failure of financial market entities, with the accent of a banking institution, comparison with the European legal system, but also with the emphasis on solving the financial crisis of the banking system and its ways of resolving or maintaining the activity, possible insolvency of banking entities. At the end of the thesis, the author also deals with practical aspects of selected banks. From the above point of view, three sub-concepts are key to this work, which deserve a brief explanation as they permeate the work and gradually reveal the basic issues of the subject matter, but also their hypotheses outlining the next direction of research, and at the same time offers some legislative guidance material solution of the given issue. The first term is the "starting point". In this work, there is a detailed survey of research to find answers to the question as to what are the basic points of the financial market entities as well as banking institutions, but above all their failure. The hypothesis in this context is the evolutionary development of the areas concerned, in particular financial law in a broad sense, and the extent of its impact on the current legal regulation of financial market participants and the resolution of their failures. The second...
Sukuk as Islamic Financial Instruments from the Perspective of Czech and European Law
Vojtěch, Jakub ; Bakeš, Milan (advisor) ; Marková, Hana (referee) ; Radvan, Michal (referee)
Sukuk are a special kind of securities based on Islamic law. Being an up-to-date and increasingly important instrument, sukuk are traded in financial markets of not only Muslim countries. The aim of the dissertation is to review this Islamic legal institute in its entirety and to examine it from the point of view of the Czech and European Union legal regulation of securities and financial instruments. The starting point of the dissertation is the assumption that by studying foreign law and comparing its institutes, it is possible to achieve a better understanding of one's own legal regulation and possibly create new solutions that would otherwise be hidden in the standard context of understanding national law. The dissertation deals with sukuk both in terms of their theoretical definition provided by the Islamic legal theory (the idealistic approach) as well as from the point of view of their actual form in practice as products of Islamic securitization (the pragmatic approach). The analysis of the examined legal institute results in a new definition of the concepts of sukuk and Islamic securitization. The paper further concentrates on the structures of a total of seven main types of sukuk, namely: (i) Sukuk al-Ijarah, (ii) Sukuk al-Murabahah, (iii) Sukuk as- Salam, (iv) Sukuk al-Istisna'a, (v)...
A comparison of the legal regulation of corporate taxes in selected countries
Klabusayová, Hana ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee)
The theme of my diploma thesis is The Comparison of the Legal Regulation of Corporate Tax in Selected Countries. The aim of the thesis is to evaluate corporate taxation in the Czech Republic and determine whether and to what extent the corporate tax legislation contributes to increasing of the competitiveness and to improving of the investment environment in the Czech Republic. The thesis is alongside the introduction and conclusion composed of three chapters. The introduction describes the object and purpose of work. The first section is theoretical and is divided into three subchapters. The first subchapter outlines the historical development of taxes since their inception to the present time. The second subchapter contains some elements of the theory of tax law, especially tax law, tax system, tax definitions, tax functions, and classification of taxes. Last subchapter defines the system of corporate taxation in accordance with the OECD methodology. The second chapter is focused on the analysis of legal regulation of corporate tax in selected countries, namely Slovakia, Poland, Hungary and Slovenia. The chapter is divided into two subchapters, the first one is focused on the legal regulation of corporate tax in particular states. The analysis is carried out in the second subchapter according to...

National Repository of Grey Literature : 136 records found   1 - 10nextend  jump to record:
See also: similar author names
1 Bakeš, Michal
Interested in being notified about new results for this query?
Subscribe to the RSS feed.