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Analysis of the real estate market price in border regions
Chromčáková, Marcela ; Vaňková, Lucie (referee) ; Krejza, Zdeněk (advisor)
The goal of my research and study is to analyze market prices of the real estate properties on the borders of the Czech Republic, Slovakia and Austria. Based on the collection of the needed data, there are databases made in which the real estates are categorized by the type, disposition and location. According to the database, we can then calculate the average market prices of the real estate properties which we can later compare to the border regions' standards. Likewise, we also consider the specific structure of the database in the outputs, which helps us to outline the different factors influencing the property price. Special attention is paid to those factors which play a big part in the real estate prices. Likewise, we considered the other factors increasing the property market price in the study.
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Comparison of Personal Income Tax in the Czech Republic and the Republic of Ireland
Bělousovová, Zdislava ; Jurajdová,, Hana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on the analysis and comparison of personal income taxation in the Czech Republic and Ireland. The theoretical part includes general tax concepts, the next part of the work describes the Czech and Irish system of personal income taxation. The practical part of the work presents model examples to determine the tax liability of individuals in both countries with a focus on income from employement. The last part of the work includes the possibilities of tax optimization for the Czech taxpayer.
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International conventions and agreements in the field of international civil aviation
Procházková, Hana ; Šplíchal, Miroslav (referee) ; Chlebek, Jiří (advisor)
This bachelor thesis deals with the issue of international conventions and agreements in the field of international civil aviation, by which the Czech Republic is bound. I drew information of this topic mainly from electronic versions of conventions and agreements and from portals dealing with either aviation or legal issues. Then I characterized each convention separately. Conventions and agreements are arranged chronologically as they have gradually evolved. For better orientation I also divided them into four main groups. I have set out a list of bilateral agreements in the annex. I also included amendments of international conventions in the annex and sample examples of questions, that can help students. For a clearer overview I created a timeline, where I again stated very briefly what the convention is about, when it was created, until when it was force, or what other convention replaced it. The work can also be used, for example, in the theoretical teaching of pilot students, or as an aid in preparing for theoretical pilot tests.
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Comparison of Personal Income Tax in the Czech Republic and the Netherlands
Saňák, Martin ; Krchovová, Olga (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis is concerned with comparison of personal income tax in the environment of two different countries which are the Czech Republic and the Netherlands. In the theoretical part, the tax terminology and different kinds of taxable incomes are described in detail. The practical part applies the theoretical knowledge to model scenarios which are used for comparison. The output of the thesis consists of suggestions for tax optimization of taxpayers and proposals for legislative changes that could be adopted from one system to the other.
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