National Repository of Grey Literature 304 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Organizational securing of financing of sport in the Czech Republic and in other selected European states with a focus on state aid.
Rudolfová, Veronika ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The present rigorousum thesis ponders the issues of organizing of sport financing in the Czech Republic and in selected European countries. The issue at hand is very recent, not only due to the existence of new central administrative office, but also due to the attention of media, which is increasingly focusing on the financing of sport in the Czech Republic. The present rigorousum thesis is divided into 5 chapters. Firstly, I deal with the state administration in the field of sport and the tasks of individual subjects. I present a new central administrative authority with the power to support sport, namely the National Sports Agency. In this study I also describe the legal regulation of sport support and its practical functioning. Since, organizational support of sport derives its power from legal regulation and individual powers of central administrative authorities. In the second chapter I deal with public and private sources of support for sport. I explain in detail the pitfalls of the subsidy procedure, which the applicant must go through when obtaining subsidy funds, and I propose a more effective solution. I also deal with the former sports financing structure sourced from lottery capital and the issue of sponsorship agreements in the private sector. In the third chapter I describe the role...
Proving the title to value added tax deduction
Rásocha, Filip ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
(v anglickém jazyce) The Master's Thesis "Proving the title to value added tax deduction" is focused on the explanation of rules and characteristics of a specific area of proving in the administration of taxes, which is undoubtedly represented by proving the title to value added tax (VAT) deduction, this Thesis is also focused on identification and solution of disputed issues related to this area. First of all, VAT and its deductions are dealt with in general, namely in the scope necessary for the issues under analysis. The Thesis then analyzes in detail the conditions necessary to the title to VAT deduction as adherence to these conditions is mainly being ascertained within the process of proving. Having the necessary starting points been thus defined, the title to deduction is comprehensively and critically analyzed wherein the biggest attention in this regard is paid to the distribution of the burden of proof between the taxable entity and the tax administrator as well as to the content and scope of this burden of proof. In this context, many problems are also pointed out which are faced by the decision-making practice, including their possible methods of solution. One of them is related to proving the supplier of the taxable supply and a fully independent part is focused on this issue as the...
Hybrid Mismatches After the ATADTheoretical Aspects of International Cooperation in Tax Matters
Hrdlička, Lukáš ; Boháč, Radim (referee)
Hybrid Mismatches After the ATAD Theoretical Aspects of International Cooperation in Tax Matters Abstract This dissertation argues that the current approach toward hybrid mismatches, i.e. linking rules, is ineffective and that EU Member States should consider and adopt other solutions to hybrid mismatches, in particular coordination rules, to achieve single taxation of cross-border income if it is their tax policy goal. I make this argument to help tax policymakers deal properly with hybrid mismatches while also achieving greater legal certainty for taxpayers and tax administrators. While pursuing my claim, I touch on the essential elements of current international taxation, describe certain sets of hybrid mismatches, discuss policy implications of hybrid mismatches' outcomes, and show what linking rules are and that they have many shortcomings. Consequently, I discuss various alternative solutions to hybrid mismatches and point out that coordination rules can be a better method to pursue. Using the preparatory discussion, I examine the Czech anti-hybrid mismatches rules and argue that EU Member States can, to some extent, still use coordination rules as a solution to hybrid mismatches under the ATAD. My analysis leads to practical and theoretical conclusions. I show that the academic literature does not...
Recodification of income tax
Koubková, Aneta ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Recodification of income tax Accrual model of income determination - its advantages and disadvantages Abstract The aim of this thesis is to describe and evaluate the accrual system of determining the income tax base in connection with a possible recodification of Act No. 586/1992 Coll., Act of the Czech National Council on Income Taxes, as amended (the Income Tax Act), especially by describing the advantages and disadvantages of specific models of determining the tax base based on the accrual principle, i.e., dependent, semi-dependent and independent system. The hypothesis is the statement that the currently used semi-independent system for determining the income tax base (for those entities that determine taxable income on an accrual basis) in the Czech Republic is the most appropriate. The basic source and starting point of this thesis is a document prepared by the working group of the Ministry of Finance entitled "Innovation of income tax regulation", whose task was to prepare a new version of the Income Tax Act and which published the basic theses on the new bill for public consultation in October 2016 entitled Summary of Solutions for Innovation in Tax Regulation and Income Insurance (hereinafter referred to as the "Summary"). Although the intention to recodify the Income Tax Act is currently being...
The Legal Aspects of Cryptocurrency Trading Platforms and Exchanges
Kundrátová, Petra ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
This rigorous thesis discusses the legal aspects of cryptocurrency trading platforms and exchanges. The aim of this rigorous thesis is to analyse the legal status of cryptocurrency trading platforms and exchanges, or rather their operators, in terms of applicable Czech and European law, and in the same way analyse the Initial Exchange Offering, propose possible changes in legislation and provide a comparative view of the legal status of cryptocurrency trading platforms and exchanges in selected countries. The first part of the thesis briefly introduces cryptocurrencies and describes their legal nature. Furthermore, this section describes cryptocurrency trading platforms and exchanges and the variances between them, as well as the difference between a cryptocurrency trading platform or an exchange and its operator. The second part analyses the Czech and European legislation relating to cryptocurrency trading platforms and exchanges. First, various areas of financial law are discussed, namely currency exchange and stock exchange activities, capital markets business, payments, and tax law. In addition to the field of financial law, the areas of anti-money laundering, trade licensing and personal data protection, including so-called cookies, are further analysed. The second part is concluded with a proposal for...
The financial and legal aspects of alternative payment systems from the anti-money laundering prespective
Paseka, Antonín ; Boháč, Radim (referee)
The financial and legal aspects of alternative payment systems from the anti-money laundering prespective Abstract The aim of this thesis is to provide a general overview of the current state of alternative payment systems with regard to their inclusion in the financial market, their properties and potentials for wider use, and to evaluate their possibilities to more effectively combat money laundering, terrorist financing and the proliferation of weapons of mass destruction. In the first chapter, the thesis explains the broader context with regard to financial systems, especially within the money market systems focusing on retail, while providing a deeper explanation of the context of European law and Czech law. The second chapter is focused on closer analysis of alternative payment systems with regard to their use. Alternative payment systems are divided into two basic categories for centralized alternative payment systems and decentralized alternative payment systems. The category of centralized alternative payment systems corresponds to the current conventional financial market, taking into account the innovations that have emerged in recent years. Decentralized alternative payment systems are based on the DLT Blockchain technology and the Islamic Hawala payment system is analyzed as a purely informal,...
Real- Estate Taxation de lege ferenda
Krejčí, Hanuš ; Boháč, Radim (referee)
The thesis presents a brand new concept of recurrent real estate tax in the Czech Republic. The object of the tax is designed to be exclusively land and apartments and non-residential premises. Buildings or any other aboveground or underground structures are not the object of taxation. Unlike buildings, land and apartments and non-residential premises can be appraised with sufficient accuracy only considering their quantity and location, hence by simply multiplying their areas and unit prices common in a given place and time. Consequently, the real estate tax can be designed on an ad valorem basis in order to differentiate between the tax liability of most lucrative, less lucrative and least lucrative property owners. As a result, tax collection can be substantially increased and a still marginal local tax can become a significant source of funds to the state treasury. At the same time, the increased recurrent tax on immovable property allows to abolish the economically questionable one-off tax in the Czech Republic, which is nowadays levied on the transfer of immovable property. The land tax is imposed on all land in the territory of the Country, with the exception of land built by apartment buildings and land used exclusively with them. The tax on apartments and non- residential premises falls on the...
Legal Aspects of Tax Administration Electronisation
Tuláček, Michal ; Boháč, Radim (referee)
The topic of the thesis focuses on legal aspects of the use of information and communications technologies in tax administration. Tax administration is a specific area of public administration. Therefore, one would assume that its specifics are reflected in the tax administration electronisation as well. The basic difference between the tax administration and general public administration is in the way of handling information. One of the main tasks of tax administration is to overcome an information asymmetry between tax offices and taxpayers. Therefore, it is necessary to protect the information collected during tax administration. The protection must be more effective than in other areas of public administration, as with an ineffective protection of information, the willingness of taxpayers to communicate them to the tax authorities would be significantly hindered. In the thesis, there are 4 research questions formulated: (1) What is the tax administration electronisation, what does it embody and how does it overlap with the general public administration electronisation? (2) What are the legal aspects of tax administration electronisation in its tax related specific areas? (3) Does the current law suffice in the tax related specific areas of tax administration electronisation? (4.) Are its tax related...
Tobacco as subject of excise tax
Hanák, Radim ; Boháč, Radim (advisor) ; Marková, Hana (referee) ; Šramková, Dana (referee)
Tobacco as subject of excise tax Abstract The subject of my work is the excise duty on tobacco products and tobacco in all its forms. Tobacco is a very specific product in terms of taxation in comparison with other products taxed by excise duty. Whether it is the issue of labeling tobacco products, filing tax returns, or the method of packaging and price regulation, in all these areas, the administration of excise duty on tobacco products is a completely separate piece of legislation, which differs significantly from the administration of other excise duties. All these institutes are analyzed in detail, including consideration of the relevant case law of administrative courts. Complementary to tax regulation of tobacco products is the excise duty on raw tobacco, which is a new type of excise duty (which is not harmonized by European Union law). A novelty in the field of excise duties across the European Union but also globally is the tax on heated tobacco products, which has been enshrined in all legal systems in recent years. The aim of my work is a thorough analysis of all the above areas. Also due to the reason that in the Czech Republic, the excise duty on tobacco products and tobacco has not yet been the subject of one comprehensive publication. In the area of tobacco product legislation, I will...
The financial and legal aspects of alternative payment systems from the anti-money laundering prespective
Paseka, Antonín ; Boháč, Radim (referee)
The financial and legal aspects of alternative payment systems from the anti-money laundering prespective Abstract The aim of this thesis is to provide a general overview of the current state of alternative payment systems with regard to their inclusion in the financial market, their properties and potentials for wider use, and to evaluate their possibilities to more effectively combat money laundering, terrorist financing and the proliferation of weapons of mass destruction. In the first chapter, the thesis explains the broader context with regard to financial systems, especially within the money market systems focusing on retail, while providing a deeper explanation of the context of European law and Czech law. The second chapter is focused on closer analysis of alternative payment systems with regard to their use. Alternative payment systems are divided into two basic categories for centralized alternative payment systems and decentralized alternative payment systems. The category of centralized alternative payment systems corresponds to the current conventional financial market, taking into account the innovations that have emerged in recent years. Decentralized alternative payment systems are based on the DLT Blockchain technology and the Islamic Hawala payment system is analyzed as a purely informal,...

National Repository of Grey Literature : 304 records found   1 - 10nextend  jump to record:
See also: similar author names
2 BOHÁČ, Radek
2 Boháč, Radek
1 Boháč, Radim,
1 Boháč, Radomír
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