National Repository of Grey Literature 454 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
System of audit procedures towards beneficiaries of subsidies under the budgetary rules
Dudák, Jan ; Boháč, Radim (advisor) ; Večeř, Miroslava (referee)
This thesis deals with the legal regulation of the procedure of providing subsidies from the state budget to beneficiaries of subsidies according to the so-called major budget rules and the system of audit of compliance with the obligations of these beneficiaries. It also deals with judicial case law, which often helps to clarify unclear or gaping legal regulations, as well as controversies that have not yet been resolved. In this respect, it also points out the potentially non-optimal solutions chosen in the legislation and the weaknesses in the current practice of the public administration internal regulations, which are not able to compensate for the missing or legislatively incomplete statutory law. Within the analysis, this thesis focuses not only on a transparent and fair process of selecting applications for subsidies, but also on the conceptual setting up of a system of audits on the disposal of subsidies by their beneficiaries. It therefore also addresses the interrelation of the individual audit bodies and the degree of interdependence of their procedures in auditing beneficiaries of subsidies, including sanctioning the beneficiaries for non-compliance detected by the audit and recovering the subsidy or part of it back to the state budget. In a number of individual aspects, which are,...
Demonstration of compliance with substantive legal conditions entitlement to VAT deduction in the NSS jurisprudence
Rambousek, Petr ; Boháč, Radim (advisor) ; Tuláček, Michal (referee)
v anglickém jazyce The aim of the thesis is to gain an insight into the Supreme Administrative Court's decision- making in disputes concerning the mutual position of tax subjects and tax administrators in tax proceedings when proving the right to VAT deduction. The method of the thesis is a content analysis of selected judgments of the Supreme Administrative Court. The thesis is divided into. The first three parts of the thesis serve primarily to introduce the reader to the issue and its specifics. In the next 5 parts, the expected inequality in the position of tax subjects against the tax administrator is gradually examined. The centre of gravity of the thesis is found in Part 5, which identifies the construction of the procedure for the removal of doubts as the main source of the impermissible inequality of position of the subjects in the tax proceedings. Parts 6 to 8 then deal with the sub-aspects of the unequal position and highlight the consequences of the construction of the procedure for the removal of doubts, which requires a very low level of evidential certainty for its functionality. While these sub-conclusions are not particularly problematic in isolation, taken together they create an untenable situation of unequal burden of proof between the tax authorities and the taxpayer. The...
Financial law aspects of collective real estate investments in the Czech Republic
Samek, Michal ; Boháč, Radim (advisor) ; Večeř, Miroslava (referee)
v anglickém jazyce Financial law aspects of collective real estate investments in the Czech Republic The primary objective of the thesis is to analyse how the financial law regulating collective investments and their taxation is applied to collective real estate investments in the Czech Republic. In the introduction, the thesis positions the relevant legal regulation within the framework of the theoretical classification of the financial law system and demonstrates the importance of collective real estate investments by pointing out the number of entities operating on the market and the volume of assets managed within this investment activity. The thesis discusses the main sources of law, both formal and material, relevant to the field of collective investment and its taxation. With regard to key legislation, the thesis emphasises in particular Act No. 240/2013 Coll., on Investment Companies and Investment Funds, as amended, and the subordinate legislation implementing this regulation. The thesis describes the basic institutional structure of the collective investment market and the regulation of the entities operating on it, in particular in the form of investment companies and investment funds and investors in collective investment securities. The thesis also highlights the importance and scope...
Bank identity and electronic identification under the AML Act
Pochman, Petr ; Boháč, Radim (advisor) ; Martiník, Pavel (referee)
Bank identity and electronic identification under the AML Act Author: Petr Petr Pochman The aim of the thesis is to describe in detail the whole process, the legal basis and the reason for the existence of the procedure of using the bank identity, which is a form of electronic identification under the AML Act, but also to assess whether this procedure does not offer various risks or shortcomings, taking into account the existing other identification options. Identification in general has been gaining importance in the last few years, with the need for accurate identification of persons appearing in various situations, from the opening of a bank account, to the buying and selling of securities by securities dealers and nowadays also in the activities of real estate agents. The frequency of uses in which identification is carried out is increasing year by year for the average person (one of the most recent cases of the widespread use of identification is the real estate activity already mentioned). At the same time, the identification process is becoming more digital and user-friendly, especially with the use of the aforementioned bank identity. The increase in the frequency and, in some respects, simplification of the identification process may lead to an increase in certain security risks, both on the part...
Comparison of lease and loan financing for real estate acquisition from the investor's perspective
Souček, Ladislav ; Martiník, Pavel (advisor) ; Boháč, Radim (referee)
Comparison of lease and loan financing for real estate acquisition from the investor's perspective Abstract The thesis is devoted to the comparison of two methods of financing real estate acquisition. Throughout the thesis the emphasis is on the person of the investor, through whose point of view the whole issue is looked at. The aim is to comprehensively compare credit financing and finance lease within the framework of finance law. Firstly, some of the terms used in this thesis are defined, especially the person of the investor, what can be considered as an investment and what should be its objective. At the same time, the range of banks whose methodologies have been taken into account in this work is defined. The second chapter is devoted to the concept of credit financing, which is discussed first from the perspective of current legislation. Subsequently, I discuss the different types and forms of credit that can be encountered in practice and their possible use in financing an investment. Next part is devoted to consumer credit and consumer protection, which may be of the greatest advantage to a certain group of investors. I also deal with credit from building savings and its specifics. The largest part of the second chapter then consists of loans secured by real estate, also known as mortgages. I...
Unified revenue administration
Kapounková, Barbara ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
This diploma thesis deals with the project of unified revenue administration, more precisely the harmonization of tax base, assessment basis for health insurance and assessment basis for social security. The aim is to compare characteristics, which those revenues have in common and decide whether it is possible to harmonize them. The second part of this thesis refers to the levy of taxes from total wages. Each institution is compared from the point of view of two bills and the act no. 458/2011 Sb., on amendment of acts related to the establishment of unified revenue administration and on amendments of other tax and insurance acts. The first chapter deals with the description of each area which should be unified. It means the areas of income taxes, social security and public health insurance. The term personal tax is described in this chapter. Then follows a description of the project of unified revenue administration, its evolution and systems of revenue administration common in other countries. The description of the bills and acts mentioned above and their aims takes place in the third chapter. The fourth and fifth chapters where I use mainly a comparative method follows. The fourth chapter focusses on harmonization and contains descriptions of income tax base, assessment basis for health...
Financial and administrative aspects of the support and taxation of solar energy
Jančová, Kateřina ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
This thesis examines with subsidies and taxes related to renewable energy generation, solar energy generation in particular. I have chosen this topic for its relevance to current situation and ongoing attention it enjoys from the media. The work comprises of five sections. In the first section, I focus on original renewable energy legislation that was in effect till year 2012. Here I discuss both Czech and European legislation with emphasis on the Czech system of subsidies based on the the Act No. 180/2005 Col. In the second part, I deal with solar generation boom during 2009 a 2010. I describe both causes of the solar boom and legislation adopted to lessen its negative effects. Specifically, I discuss the levy on solar generation, which has caused widespread debate and protests from the owners of the solar generation installations. Moreover, I discuss the reversals of the income tax examptions related to renewable electricity generation. The third part deals with finding of the Constitutional Court of the Czech Republic that reflects constitutional complaint of certain group of senators. This complaint postulated that aforementioned levy and reversal of the income tax exemption are unconstitutional, for they, according to those submitting the complaint, had retroactive effect and thus violated...
Exemption of Supply of Selected Immovable Property from Value Added Tax
Sejkora, Tomáš ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
- 133 - Abstract The thesis is focused on the legal regulation on the exemption of the supply of selected immovable property from VAT without deductibility of the VAT paid at the preceding stage. The main aim of the thesis is to analyze the so called best practice in the field of VAT. This aim shall be reached by the analysis of the relevant Czech and European Union legislation governing the VAT. The thesis was created with the use of analysis, synthesis, comparative tax law and description as the methods of scientific work. The definition of the purpose of the supply of a building or of a land on which a building stands pursuant to the directive on VAT could be found as the first result of the research. The VAT legislation of the EU Member States shall be interpreted with the use of this definition and the systematic interpretative method. The second result of this thesis is the interpretation of the Czech legal terms in accordance to the EU. legislation. It is necessary to admit that the Czech legal terms in the Act on VAT originate from the Czech private law legislation but their particular meaning in the Act on VAT differs. The third result of this thesis is an assessment whether the relevant provisions of the Czech Act on VAT are in concordance with the EU legislation. The author concluded that such...
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...
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...

National Repository of Grey Literature : 454 records found   1 - 10nextend  jump to record:
See also: similar author names
2 BOHÁČ, Radek
2 Boháč, Radek
1 Boháč, Radim,
1 Boháč, Radomír
Interested in being notified about new results for this query?
Subscribe to the RSS feed.