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The Principles of Financial Control in Public Administration
Perstická, Lujza ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The Principles of Financial Control in Public Administration Abstract This thesis focuses on financial control, legal principles, and how legal principles influence and co-create financial control. The thesis comprehensively presents the whole issue and aims to contribute to understanding both individual aspects and thein interconnectedness, allowing the reader to form an informed opinion on the subject. To achieve this goal, the work identifies the main legal principles shaping financial control. The thesis is divided into four main parts, each exploring different aspects of the topic. The first part introduces the conceptual framework of financial control in public administration. It defines public administration, financial activity, and financial control, emphasizing thein inter relationship. This section serves as the fundamental theoretical framework for further analysis. The second part focuses on legal principles as a general legal-theoretical concept. It presents the characteristic features attributed to legal principles and further elaborates on various categorizations of legal principles to ensure a comprehensive understanding of the subject matter. This part also serves as a theoretical basis for the subsequent analysis. The third part delves into the principle of 3E, its significance for...
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Flat tax - a legitimate instrument or an unjustified inequality?
Svobodová, Sára ; Boháč, Radim (advisor) ; Martiník, Pavel (referee)
Flat tax - a legitimate instrument or an unjustified inequality? Abstract This paper analyses the impact of the flat-rate scheme as it is regulated in the current and effective legislation. The aim of this paper is to compare the real tax burden on gross profits of both taxpayers - self-employed persons in the flat-rate regime, whose tax liability is equal to the flat-rate tax, and self-employed persons in the standard taxation regime, and employees, assuming that they perform a similar type of income-generating activity as the self-employed persons under examination. To this end, qualitative research is carried out on model situations of self-employed taxpayers with different actual costs of reaching their income level and employees, with the gross profits of these taxpayers set to correspond to the lower- and upper- income thresholds for the different bands of the flat-rate regime. The first part of the thesis theoretically describes the taxation of natural persons, the second part contains specific calculations and description of partial conclusions for each market situation examined. The third part contains a summary of those partial conclusions that are either valid for the flat-rate scheme across the groups studied or those that are so important that they are relevant for the flat-rate scheme as a...
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Budgetary allocation of taxes for municipalities and regions
Svoboda, Jan ; Boháč, Radim (advisor) ; Tuláček, Michal (referee)
Budgetary allocation of taxes for municipalities and regions Abstract This thesis deals with the topic of budgetary allocation of taxes for municipalities and regions. Budgetary allocation of taxes is a comprehensive and ongoing issue that has a significant impact on the functioning of the state, regions and municipalities while also helping to define their mutual relationships. Tax revenues are essential income for public budgets, providing funding for the basic functions of the state, public goods, services and the operation of public administration. Due to the number of entities with different interests in its form, the budgetary allocation of taxes is part of a political battle and has a significant impact on the lives of ordinary citizens even though the general public is not familiar with it in detail. The aim of this thesis was to describe, analyse, and evaluate budgetary allocation of taxes to municipalities and regions from a legal perspective. The author selected general criteria for evaluating and analyzing the system of budgetary tax allocation and its legal regulation such as simplicity, clarity, integrity, and administrative complexity. This thesis serves as a general theoretical foundation and starting point for possible future in-depth research on budgetary allocation of taxes. The thesis...
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The Role of Legal Professionals in Combating Money Laundering
Plevová, Magdaléna ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Legal professions and their role in combating money laundering The submitted thesis deals with the topic of combating the legitimisation of proceeds of crime for which the term 'anti-money laundering' (AML) is appropriate, while focusing on the role of legal professions represented by lawyers and notaries. This is a controversial topic because lawyers and notaries can act in different roles. On the one hand, when performing monitored activities, they have the status of an obligated person who applies AML measures in relation to their clients and their businesses in order to prevent the abuse of the financial system for money laundering. On the other hand, they fulfil the role of "gatekeepers" to money laundering efforts, due to the varied nature of services they provide. The aim of the thesis is to present these different roles of legal professions and to find out whether the Czech legislation in the area of AML has any significant shortcomings. In this context, it is also a task to evaluate the functioning of the AML system in the Czech Republic with a focus on legal professions and their most vulnerable services. To achieve the set goals in the thesis the methods of description, analysis, synthesis and comparison is mostly applied. The thesis provides an overview of the process of money...
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Financial Aspects of Global Payment Systems
Moravec, Jiří ; Boháč, Radim (referee)
Financial Aspects of Global Payment Systems Abstract This dissertation summarizes findings on Digital Asset's development, which would fit under the era of Blockchain 1.0. We analyzed and synthetized available resources focusing on the following areas: (i) historic aspects of Digital Assets, (ii) technical solutions of Digital Assets, (iii) actual use of Digital Assets, (iv) abuse of Digital Assets, (v) Digital Assets' legal integration, (vi) Digital Assets as a global payment system. Analyzing history of Digital Assets, we summarize that Digital Assets were developed with the intent to liberate payment systems from existing financial supervision. Once such system became functional it was immediately abused. In connection with technical solutions, we find that as technical complexity of Digital Assets (especially the lack of the trusted third party) diminishes protection of Digital Assets users, it incentivizes criminal activity. Consequently, Digital Assets are vastly abused for different criminal purposes, including development of services dedicated to criminal activity, such as Dark Web Marketplaces or Digital Assets Mixer. Further, Digital Assets are used for payments on minimal scale, and the retail use if practically nonexistent. Currently, Digital Assets' legal integration is slow and fractional;...
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Anti-Tax Avoidance Measures from the Perspective of Czech, European Union and International Tax Law
Kappel, Jiří ; Boháč, Radim (referee)
This dissertation deals with the issue of tax avoidance, which has been intensively discussed at international, EU and national level in recent years and has led to relatively extensive reforms of general and specific rules responding to this problem. For this reason, the main objective of this dissertation is to identify the impact of anti-avoidance rules that can be applied in the Czech Republic on the application practice, especially in the area of corporate income tax. With regard to the main objective of the dissertation, two hypotheses are formulated which will be examined, namely that I. these rules currently represent a sufficiently effective solution to tax avoidance and II. these rules do not contradict fundamental legal principles. As the rules under examination are not contained only in domestic law, the issue will also be approached from the perspective of EU and international law. Among the scientific methods, the thesis mainly uses description to introduce the individual rules, analysis to critically assess them and synthesis to formulate conclusions, verify hypotheses and propose related normative recommendations. Key words Tax Avoidance, GAAR, SAAR, BEPS
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Theoretical Aspects of Value Added Tax
Martiník, Pavel ; Boháč, Radim (advisor) ; Vybíral, Roman (referee) ; Radvan, Michal (referee)
The dissertation focuses on selected theoretical aspects of value added tax administration and pays special attention to two areas that have not been sufficiently treated by financial science so far. The first one is the definition and application of legal principles of financial law to value added tax and the second one is the transfer of value added tax administration to those involved in tax administration. The application of the sectoral legal principles of financial law takes place in both substantive and procedural law. The existing financial science in the Czech literature has concluded that the following principles are involved: (i) the principle of the market model of the national economy, (ii) the principle of the payment system, (iii) the principle of regulation of monetary funds, (iv) the principle of democratic legitimation of financial policy, (v) the principle of supervision in public financial activity, (vi) the principle of economic efficiency of financial relations and (vii) the principle of priority of the fiscus. However, nowhere is it satisfactorily defined what specific or rather abstract rules these principles contain and why they were chosen as general principles of financial law forming a regulatory umbrella over the entire field. Unlike the principles of tax law and the...
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Legal issues of municipal budget changes after their approval
Steffel, Martin ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Legal issues of municipal budget changes after their approval Abstract The thesis deals with the formation of the municipal budget and its changes during the budget year, using the descriptive method to first describe the state budget, its links to municipal budgets, and then the rules for changes to municipal budgets. By comparing three selected municipal budgets depending on population, the thesis examines the hypothesis of whether each municipality follows all the legal rules and in particular the principles of budget law. The thesis itself is divided into three parts. The first part deals mainly with the legislative regulation of the state budget. This part also focuses on the links between other budgets and the state budget. The second part of the thesis is the most descriptive. First, it explains what the municipal budget consists of, followed by a description of the formation of the municipal budget, its changes and its final review. The third part is a specific comparative analysis of three municipal budgets, showing how each municipality sets its budget, the reasons for changes in the budget and whether the municipality complies with all the principles of budget law. The section concludes with an assessment of the results. Based on the writing of the rigorous thesis, it is found that although the...
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Financial Aspects of Global Payment Systems
Moravec, Jiří ; Kohajda, Michael (advisor) ; Boháč, Radim (referee) ; Papoušková, Zdenka (referee)
Financial Aspects of Global Payment Systems Abstract This dissertation summarizes findings on Digital Asset's development, which would fit under the era of Blockchain 1.0. We analyzed and synthetized available resources focusing on the following areas: (i) historic aspects of Digital Assets, (ii) technical solutions of Digital Assets, (iii) actual use of Digital Assets, (iv) abuse of Digital Assets, (v) Digital Assets' legal integration, (vi) Digital Assets as a global payment system. Analyzing history of Digital Assets, we summarize that Digital Assets were developed with the intent to liberate payment systems from existing financial supervision. Once such system became functional it was immediately abused. In connection with technical solutions, we find that as technical complexity of Digital Assets (especially the lack of the trusted third party) diminishes protection of Digital Assets users, it incentivizes criminal activity. Consequently, Digital Assets are vastly abused for different criminal purposes, including development of services dedicated to criminal activity, such as Dark Web Marketplaces or Digital Assets Mixer. Further, Digital Assets are used for payments on minimal scale, and the retail use if practically nonexistent. Currently, Digital Assets' legal integration is slow and fractional;...
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General anti-abuse rule in tax law and its application on select tax optimazation methods
Smolár, Peter ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
General anti-abuse rule in tax law and its application on select tax optimization methods Abstract This master's thesis presents a study of general anti-abuse rule applicable within the scope of tax law of the Czech Republic. The goal of the study is to analyze current state of body of law behind the institute, create a legal framework for assessing the conformity of commonly employed methods of tax optimization with this legal institute and finally apply this framework on selected historical methods of tax optimization, namely issuance of one-crown bonds and so-called real estate share deals. The thesis primarily employs qualitative methods of research, mainly document analysis, typical for the field of legal science. Additionally basic quantitative methods are employed. The thesis is structured into five distinct parts, with an introduction, three chapters and a conclusion. The first chapter is focused on the origins of general anti-abuse rules in tax law with regards to international law, European Union law and national law. The second chapter breaks down the current legislative definition of the rule into trichotomic hypothesis-disposition-sanction structure. The third chapter applies the general learnings contained in the previous chapters on the two above mentioned methods of tax optimization. Legal...
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