National Repository of Grey Literature 456 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
A comparison of the organization of supervision over the financial market in individual EU member states
Bízek, Tomáš ; Kohajda, Michael (advisor) ; Kotáb, Petr (referee)
In my diploma thesis, I aim to define and compare models of financial market supervision used in the European Union member states. Furthermore, I try to analyze the development of these states between 2001 and 2015. Lastly, I attempt to predict their future development. The thesis contains a theoretical and a practical part. The theoretical part consists of three chapters and the last two chapters are practical. In the first chapter, I attempt to describe the financial market and provide a theoretical definition of supervision. Next, I focus on regulation, supervisors and supervised entities. Finally, I also deal with the purpose and aims of financial supervision. A well-defined terminology is crucial to any study involving financial market supervision. In the second chapter, I discuss three basic models of financial market supervision I recognize in the European Union member states. In the third chapter, I focus on the role of the financial market supervisors, their responsibilities and independence. In the fourth chapter, I describe the structure of financial markets in each member state of the European Union from 2001 to 2015. Furthermore, the purpose of this chapter is to collect data for the next chapter. In the fifth chapter, I analyze and compare financial market supervision models of the European...
The tax audit from the perspective of the fundamental tax administration principles
Špírková, Taťána ; Marková, Hana (advisor) ; Kohajda, Michael (referee) ; Radvan, Michal (referee)
The tax audit can be defined as one of the practices of the tax authorities modified by Act No. 280/2009 Coll., the Tax Code. The aim of the tax audit corresponds with the basic aim of the tax administration, which is primarily to establish correctly a tax assessment. This dissertation is focused on the tax audit from the perspective of the fundamental tax administration principles. The presented dissertation is divided into nine chapters, most of which are further subdivided. The first chapter is focused on the determination of the tax audit. In the second chapter, the attention is paid to the constitutional principles controlling the tax audit, mainly to selected regulations of the Constitution and the Charter of Fundamental Rights and Freedoms. The following third chapter is focused on the isuue of good governance principles. The fourth chapter deals with the fundamental principles of tax administration, as expressed in the Tax Code in §5 - §9. These principles are specified as a basis for the next part of the work. Chapters five to eight are dedicated to the tax audit, which is divided into the beginning of the tax audit, the tax rights and responsibilities during the tax audit, the progress of the tax audit and the final chapter is focused on completion of the tax audit. The last chapter is...
The role of banks in the fight against money laundering and financing of terrorism
Pultarová, Hana ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
Money laundering and terrorist financing are serious problems that may not only disrupt the stability and reputation of financial institutions, but also affect a wide range of individuals. Therefore, this kind of conduct can be punished as a crime, including the active involvement of banks in money laundering. However, the diploma thesis focuses mainly on preventive measures introduced by the provisions of administrative law. The role of a well-functioning banking system is essential for the effective suppression of money laundering and financing of terrorism. Banks are the most frequent reporters of suspicious transactions and the bank services are used by wide range of persons. The role of banks is mainly determined by their designation as obliged entities by the Act no. 253/2008 Coll., on certain measures against the legalization of proceeds of crime and terrorist financing. The obligations arising out of this act are put into context with the Czech Banking Act and with regulations governing payments and implementation of international sanctions, including directly applicable laws of the European Union. The importance of the bank services is also caused by the regulation of cash payments. In connection with the activities of banks, the thesis reflects selected changes that will be introduced by...
Legal regulation of alternative investment funds with a special regard to qualified investors funds
Kůra, Jiří ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
The purpose of my thesis is to present a comprehensive view on legal regulation of alternative investment funds with a special regard to qualified investor funds. The main aim of the thesis is to analyze the new legal regulation of qualified investor funds in the Czech Republic and to assess on the basis of changes adopted in which direction the legal regulation has been shifted. The thesis is composed of four chapters, each of them dealing with different aspects of legal regulation of alternative investment funds and qualified investor funds respectively. Chapter One concentrates on the development of the legal regulation and is divided into two parts. Part One deals with the development of the legal regulation of alternative investment funds on the EU level as a response to the financial crisis. Part Two illustrates the development of qualified investor funds in the Czech Republic and includes the major news introduced by the Act on investment companies and investment funds. Chapter Two analyzes the legal regulation of alternative investment funds on the EU level, namely directive AIFM, regulation EuVECA and regulation EuSEF, and outlines its basic concepts, backgrounds and objectives. Chapter Three is considered to be pivotal. It focuses on the legal regulation of qualified investor funds in the Czech...
The financial market and its legal aspects
Kačiaková, Petra ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
Diploma thesis Financial market and its legal aspects provides a general overview on financial market and in next chapters continues with collective investments via funds of collective investors as one of ways how a natural or legal person can participate in the financial market processes. In first two chapters the thesis provides a characteristics and more detailed description of the terms financial market and capital market. Second chapter then defines the division of capital market types of investment Instruments that are traded on the market and entities that are present in the financial market and are necessary for its functionality. The last sub-chapter of second chapter summarizes the general overview of the current situation and development of capital market in Czech Republic, together with providing Czech and European legislation that regulates the financial and capital market. Third chapter introduces the term collective investment together with investment companies and investment funds law, that serves as a main regulation for collective investments. In this chapter we can also find the advantages and disadvantages of investing via investment funds and main entities that operates in the financial market with connection to collective investments. Fourth chapter further defines investment...
Wrongful conduct against legal tender
Dvořák, Petr ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
Wrongful conduct against legal tender This thesis deals with the issue of wrongdoings committed against legal tender, i.e. banknotes and coins denominated in the Czech currency. It covers the whole range of various types of this illegal activity and critically analyses the legal regulation of the individual forms from the viewpoint of financial law. In my opinion, the topic has not yet been fully reflected as a whole in literature, The paper is divided into nine chapters. The first two serve as a brief introduction to the topic, set it in a broader context and provide the reader with basic terminology and definitions of the - sometimes confusing and often misused - essential terms. The third chapter depicts the long and colourful history of wrongful conduct against money and its legal regulation in the Czech lands. In the spotlight of this chapter stands naturally the history of laws against money counterfeiting, which is probably the most notable example of the thesis's topic. The two sub-chapters divide the historic part into two time periods with the turning point being the establishment of the independent Czechoslovak Republic. The fourth chapter shows the different sources of legislative protection of legal tender. The sources include criminal law, financial and administrative law,...
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...
Legal regulation of trading in financial derivatives
Freibergová, Tereza ; Kohajda, Michael (advisor) ; Kotáb, Petr (referee)
1 Abstract This thesis is focused on the financial derivatives. The main goal of this paper is to analyse legal nature of financial derivatives and to present universal definition, general characteristics or utilization of financial derivatives. The other goal of this paper is to describe the development of supervision and regulation before and after The Global Financial Crisis. The thesis is composed of three main chapters. Chapter One is focused on a definition of the financial derivatives as well as the development of derivatives in the fields of history. Chapter Two is dedicated to brief description and explanation of important derivatives types such as forwards, futures, swaps, options and credit derivatives. Chapter Three of this thesis deals with the problems of supervision and regulation of financial derivatives based on American and European law. In response to the causes and effects of The Global Financial Crisis the regulation increased. There were introduced new regulatory legislations which require for example deep transparency of OTC derivatives or settlement of OTC trades through a central counterparty. Key words: financial derivatives, forwards, futures, swaps, options, regulation
Indemnification of claims of injured persons resulting from the insurance of liability for damage caused by operation of a vehicle
Suchá, Veronika ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee)
The thesis deals with indemnification of claims of injured persons resulting from the insurance of liability for injury caused by operation of a vehicle and especially with individual claims of injured persons resulting from the insurance of liability for injury caused by operation of a vehicle, where it endeavours to compare legal regulation effective until 31th December 2013 with the legal regulation effective as of 1st January 2014 and it highlight the most important impacts of the Act No. 89/2012 Coll., Civil Code, in the area of indemnification of claims of injured persons originating due to infliction of physical injury or death. It is a very current topic considering the number of traffic accidents and due to the fact, that this is an issue was affected by the re-codification of the civil law. The thesis is composed of five chapters. Chapter one discusses development of legal regulation of the insurance of liability for injury caused by operation of a vehicle in the territory of the Czech Republic. Chapter two defines the basic terms and legal institutes related to indemnification of claims of injured persons resulting from the insurance of liability for injury caused by operation of a vehicle, which are: operation, operator, insurer, the policy holder, insured and injured person, damage and...
Investment companies and funds
Reichelt, Petr ; Kohajda, Michael (advisor) ; Kotáb, Petr (referee)
This diploma thesis deals with collective investment schemes, with the main focus on investment fund managers and administrators. Collective investment scheme is a form of indirect investment on the capital markets. It is an arrangement that enables a number of investors to pool their assets and have these professionally managed by an independent manager. It is a specific form of business which is based on raising finance from public or number of investors and then investing it with a goal of making profit. Investment is spread across a wide range of financial instruments which creates diversified portfolio. The First chapter serves as introduction to the basic principles of collective investment schemes, to its legal framework and legal entities that operate within this framework. Purpose of the second chapter is to give comprehensive overview of the managers of investment funds. It deals with cross-border management of investment funds, both within and outside of EU, operating conditions for AIFMs, capital and organisational requirements. The chapter concludes with explaining obligations for AIFMs managing AIFs which acquire control of companies and issuers. The third chapter focuses on administrators of investment funds it begins with analysing the concept of separation of fund management and...

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