National Repository of Grey Literature 313 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Taxation of income of commercial companies and their partners (comparison of legislation in the Czech Republic and selected EU countries)
Lindauer, Adam ; Marková, Hana (advisor) ; Martiník, Pavel (referee)
In this thesis, the author focuses on the issue of taxing the income of companies and their shareholders in the national regulations of the Czech Republic and another member state of the European Union. For the purpose of comparison, the author chose the island state of the Republic of Cyprus. The author employs a method of comparison to contrast key aspects of tax and commercial law between the Czech Republic and the Republic of Cyprus. The main objective of the author is to use a descriptive method to describe the structural elements of taxes in individual states, forms of legal entities used for business activities, and to summarize the fundamental differences between the two regulations. Additionally, the author evaluates the impacts of different approaches to taxation, as well as the legal provisions themselves, in both countries on the decision-making of potential investors and shareholders of business corporations regarding company headquarters from the perspective of tax optimization. Within the work, the author also analyzes the positive and negative aspects of various forms of business, the complexity of their regulations in the context of tax burden, and attractiveness for business. Special emphasis in each section of the work is placed on explaining the reasons for the reputation of the...
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...
Legal protective instruments on tax administation
Kolobov, Ivan ; Marková, Hana (advisor) ; Sejkora, Tomáš (referee)
Legal protective instruments on tax administration Abstract. The goal of this diploma thesis is to analyse individual legal protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic, while using deductive, analytic and comparative methods. During the time I was solving this diploma thesis I performed the analysis of protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic. The structure of this diploma thesis was chosen in order to reach the goal of this diploma thesis. The first chapter named 'Tax administration' includes the definition of the concept of tax administration, description of object of the tax administration and tax administrator, analysis of individual basic principles of tax administration and the relation of Czech Tax administrative code and Administrative code. The second chapter named 'The legal protective instruments on tax administration' contains the definition of the legal protective instruments, classification of the legal protective instruments into four different classes: Ordinary protective instruments, Extraordinary protective...
On Supervision of Financial Markets by Czech National Bank
Skácelík, David ; Marková, Hana (advisor) ; Kohajda, Michael (referee) ; Švarc, Zbyněk (referee)
1 Abstract This work deals with the performance of supervision over the financial market and the entities operating in the financial market. Part of the work is devoted to consumer protection in the financial market and compensation systems. Because of the fact that the Czech Republic became a member of the European Union in 2004, this work includes also legislation of regulation and supervision of this level, as this treatment significantly predetermines Czech adjustment. Following questions were examined as an example of protecting the interests of clients of supervised entities: - whether there are any tools to protect the client's interests at the level of supervised entities, - what kind of role the supervisory authority has or may have in relation between a supervised entity and its client, - how are the client's financial interests protected in the event of failure of the supervised entity and whether this protection is de lege lata sufficient. The theoretical part of the work briefly describes the institute of supervision, its assorting and forms. The authority of supervisor is discussed in the next part together with the regulations under which the supervision is conducted. Owing to the fact that the scope of supervisory activity of the Czech National Bank is quite extensive, and the objective of...
The Legal Regulation of Drawing Budget Funds in Selected Countries of the European Union
Osúch, Adam ; Marková, Hana (advisor) ; Karfíková, Marie (referee) ; Mrkývka, Petr (referee)
In the first chapter of the dissertation, I determined the objectives of the dissertation, described the methodology of the dissertation and the methodology of the dissertation. I was based on suitable sources of the methodology of legal science, which is based on the principles of the methodology of social sciences. Part of the processing of the topic of legal regulation of the use of budget funds in selected countries of the European Union was also the definition of budget law in the system of financial law in exact accordance with the first partial theoretical goal of the dissertation: to summarize, analyze and systematize budget law in the system of financial law in the monitored countries. I implemented this in the second chapter of the dissertation and thereby fulfilled the first partial theoretical goal of the dissertation. In the third chapter of the dissertation, I paid attention to the budget of the European Union and the use of budget funds. First, I elaborated on the topic of the European Union budget, then I paid attention to the budgetary principles of the European Union and, in connection with the topic being processed, also to the budgetary rules of the European Union, while I did not neglect the analysis of the strengthening of the key rules for the management of the European Union...
Compensation for damage and non-material damage claimed as a result of tax proceedings
Matějka, Pavel ; Marková, Hana (advisor) ; Martiník, Pavel (referee)
Compensation for damage and non-material damage claimed as a result of tax proceedings Abstract The diploma thesis is devoted to the issue of compensation for damage and non-material damage caused by an illegal decision or incorrect official procedure in the exercise of public authority by the bodies of the Financial Administration of the Czech Republic. Damage or non- material damage may arise as a result of tax proceedings, when a specific natural or legal person, with whom the proceedings were conducted, was in the procedural position of a tax subject. The field of tax proceedings is not simple in itself and in relation to the aforementioned compensation for damage or non-material damage, it is a relatively complex issue, not clarified in detail, and not understandable for everyone at first glance. Any natural or legal person who, from the position of a tax subject, incurs a tax obligation may encounter an illegal decision or an incorrect official procedure of the Financial Administration of the Czech Republic within the framework of life situations. The goal of this diploma thesis is therefore to clearly and comprehensibly approach the problem. This is mainly done by defining key concepts from the field of tax administration, which are relevant for understanding all contexts. This is followed by an...
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...
The role of small RNAs in transgenerational plant stress memory
Jaklová, Veronika ; Marková, Hana (advisor) ; Lipavská, Helena (referee)
Plants are constantly affected by various abiotic and biotic stresses, which cause a whole range of reactions.The resultcanbe increasedplantresistance tovariousstressfactorssuchasherbivoryattack or lack of water. Additionally, this resistance can also be passed on to subsequent generations through epigeneticmechanisms.Small RNAsservingas signaling moleculesof the plant's rapid response tostress can play a large part in the formationof intergenerationalandmultigenerationalstressmemory.MiRNAs are mainly regulators of gene expression,throughtheirinhibitory and degradative activitiesthey control the transcription of genes and the translation of a large number of proteins. SiRNAs could participate in the transfer of transcriptional memory through the mechanism of RNA-directed DNA methylation (RdDM). DNA methylation and histone modifications together act as chromatin marks that can be epigeneticallytransferredtosubsequentgenerations.Basedonthis,plants derivedfromstressedparent plants show large changes in gene expression compared to plants with non-stressed parents. These changesthenpersistfor varyinglengthsof time,dependingon whethergene expressionisagain induced bythe stressfactoror not.Interestinunderstandingthe mechanismsof transgenerationalstressmemory has recently grown considerably, and this...
Virtual assets and money laundering
Špás, Martin ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
and keywords Virtual assets and money laundering The thesis takes as its task the analysis of the connection of two phenomena. One is money laundering, which is characterized by a high social danger, and the other is virtual assets, which represent an advanced technology but are increasingly misused for money laundering. The aim of this thesis is to explain the issue of the use of virtual assets for money laundering and to evaluate the international fight against this illegal activity, in particular to assess the functionality and effectiveness of the current legislation at international, European and some national levels. The first part deals with the general characteristics of virtual assets. In particular, it focuses on the technical nature of virtual assets. The second part of the thesis focuses on money laundering in relation to virtual assets. The chapters deal with the concept of money laundering, the different stages of this activity, the current situation and some examples of the misuse of virtual assets for money laundering purposes. The third part of the thesis focuses on the fight against money laundering in the field of virtual assets. This part of the thesis will focus on measures against money laundering from the perspective of financial law. The first chapter deals with soft law, in...
Multi-source financing of universities
Šmelková, Jana ; Marková, Hana (referee)
ŠMELKOVÁ, Jana: Multi-source financing of universities. Dissertation work. Comenius University in Bratislava, Faculty of Law, Department of Commercial Law and Economic Law. Supervisor: doc. Mgr. Katarína Válková, PhD. Bratislava 2017. 127 p. The Dissertation work is focused on the legal analysis of the current model of financing higher education with a significant emphasis on public universities, which is devoted a substantial part of the work. The first chapter is approximated legal status of individual types of high schools as subjects of law. The second chapter, devoted to the legislation of income of public universities, is followed by a characteristic means of providing state subsidies to the graphical representation of the distribution of subsidies for specific parts. Subsequently, one part is devoted to work and legislation funding of public universities in the Czech Republic. The fifth chapter is devoted to the review bodies performing inspection, assigned from the state budget. The sixth chapter brings the possibility of funding other types of universities. The seventh part of our thesis is devoted to a specific issue - the possibility of business public universities in terms of legislation and internal regulations of the universities. The practical part of the work and its results are...

National Repository of Grey Literature : 313 records found   1 - 10nextend  jump to record:
See also: similar author names
1 MARKOVÁ, Hedvika
6 MARKOVÁ, Helena
1 Marková, Hana,
6 Marková, Helena
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