National Repository of Grey Literature 12 records found  1 - 10next  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...
Environmental and social aspects in financial regulatory
Novák, Tomáš ; Vybíral, Roman (advisor) ; Martiník, Pavel (referee)
Page 1 Abstrakt v anglickém jazyce Environmental and social aspects, sometimes simplistically referred to as "ESG", have found their way into all sectors of human activity in conjunction with addressing the issue of global climate change. This paper examines their integration into financial market regulatory rules. It analyses the obligations arising from these regulatory rules both from the perspective of compliance at the level of a financial product and at the level of a regulated entity as a whole. The integration of ESG into financial regulation into Czech law is primarily taking place at the European level, with the most significant piece of legislation addressed in this work being Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector ("SFDR"). The author also describes the additional legislative documentation in the form of regulatory technical standards that supplement to the SFDR and touches upon the integration of environmental and social aspects into the sectoral regulations of the financial regulatory law of the European Union. The issue of supervision over the proper observance of the legislation is directly related to the regulatory framework itself. The author analyses the mutual...
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...
The position of the consumer in the field of insurance distribution in the digital age
Ryza, Tomáš ; Vybíral, Roman (advisor) ; Martiník, Pavel (referee)
The position of the consumer in the field of insurance distribution in the digital age: Valid regulation of the Czech Republic in the light of the basic rules of capital markets Abstract This work deals with the position of the consumer in the field of insurance distribution in the digital age. The main research question is the position of the consumer in insurance distribution. Specifically, the work describes what influences the consumer's position and whether this position is adequate for insurance distribution in the digital world. The pandemic did not initiate the transformation into the digital environment, but only accelerated it. Individual insurance companies have been trying to sell through digital channels even before the pandemic. However, this was not always successful. In the past, these shortcomings were naturally associated with the traditional "face-to-face" sales process. As the largest shortcomings in the past were associated with investment life insurance, this work also attempts to answer the secondary question of how the consumer fares compared to the regulation of business in capital markets. The structure of the work is divided into four main chapters, which are logically arranged from the general concept of the consumer to the most exposed area of the environment. The first chapter,...
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...
Hybrid mismatches in the context of Czech tax law
Bazalová, Dominika ; Kotáb, Petr (advisor) ; Martiník, Pavel (referee)
1 Abstract This thesis deals with the rules for hybrid mismatches, which were developed as part of the OECD Inclusive Framework on Base Erosion and Profit Shifting and their implementation into the Czech legal system. First of all, attention is paid to the international context of the fight against aggressive tax planning and the various ways to deal with it. At the same time, some of the shortcomings of these methods are identified. The rules for hybrid mismatches are first described as they were proposed by the final OECD report Neutralising the Effects of Hybrid Mismatch Arrangements completed in 2015. Individually addressed are the general conditions of application of the rules, and then the categories of hybrid financial instruments and hybrid entities. The last section is devoted to a critique of the rules relating both to the chosen concept of linking rules, which many authors consider to be less than ideal, and to the process of developing the recommendations, in which some shortcomings have been identified, particularly in relation to the participation of less developed states. The next chapter is devoted to the implementation of the rules at the European Union level, which took place within the framework of the adoption of the new Council Directive 2016/1164 of 12 July 2016 laying down rules...
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...
Theoretical Aspects of Value Added Tax
Martiník, Pavel ; Vybíral, Roman (referee)
The thesis 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...
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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