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Principles of taxes and fees
Kouba, Stanislav ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Mrkývka, Petr (referee)
Added value of this thesis is to order principles of taxes and fees into a system, which allows its easier application in context of tax law and law of fees. This system then uncurtain joint relations among these principles and enable its further analysis. The result is a system (tree) of principles within which principles are divided according to different criteria. They can be sorted into three groups, namely the principle of regulatory intent (there are mostly the principles of the other disciplines; these principles determine intent, reason and purpose of the regulation), the principles of regulatory instrument (it is created by the principle of legal state; these principles represents legal dogmatic) and the principles of efficient regulation (here everything follows from the principle of economy). Thesis target on material side of problem which it differs from the other thesis on this topic. An essential partial step toward revealing the system of principles is also a definition of tax and definition of fee and also analysis what is the principle.
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Taxation of gambling operators
Duda, Václav ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Title: Taxation of gambling operators The aim of this thesis is to introduce the system of the taxation of gambling operators currently applicable in the Czech republic together with the proposed bill on the gambling and the proposed bill on the taxation of gambling. At the beginning of the first chapter the thesis discusses the social costs of gambling addiction being a current social issue and its possible solutions from the viewpoint of law. Further parts of the chapter subsequently deal with the european legislation on public regulation of gambling, institutes of the Act on lotteries on other similar games as the primary piece of gambling legislation and their relation to the Civil Code. The subchapter regarding the right of municipalities to regulate some of the types of gambling by the means of municipal ordinances follows, including the question of an assesment of the said issue by the Constitutional Court. The last part of the first chapter contains detailed analysis of the proposed bill on the gambling, including comparation of some of its institutes with the current legislation and their partial assesment. The second chapter focuses on the actual system of legal regulation of the taxation of gambling operators, analyses the types of financial duties imposed on the operators and does not...
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A comparison of Czech and German regulation of taxation of income of business corporations with regard to the Czech s.r.o. and the German GmbH
Faja, Zbyšek ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The thesis deals with legal regulations of income taxation of business companies in the Czech Republic and the Federal Republic of Germany. The main objective of the thesis is to analyze relevant Czech and German legal provisions and to compare the law through the structure of the thesis and a brief summary. The thesis is divided into an introduction, a conclusion and six chapters. The first chapter is concerned with an income tax in the Czech Republic, the second one with an international double taxation and the next three chapters with an income taxation of business companies in Germany. The last one summarizes some of the differences between the legal regulations and offers a tax calculation according to German law. The systems of income taxation of business companies in the Czech Republic and the Federal Republic of Germany show both differences and similarities. The most significant differences rest in greater tax burden of business companies in Germany and the existence of so called solidarity surcharge (Solidaritätszuschlag) and the business tax (Gewerbesteuer). Powered by TCPDF (www.tcpdf.org)
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Taxation of Trust Fund
Karas, Ladislav ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The Trust Fund is for the Czech law a completely new institution, therefore its deeper legal examination and interpretation of its individual provisions is just at the beginning. It is generally regulated by the Act no. 89/2012 Sb., the Civil Code, as amended. The essence of the Trust Fund lies in the fact that the Settlor separates a specified part of his property and entrusts it to some purpose. This creates a separated property, to which has the original owner (the Settlor) no ownership rights. Management of this separated property performs the Trustee. However, he has no ownership of this property. Property in the Trust Fund does not belong to anyone, but the Trustee can dispose of it. The aim of this thesis is to comprehensively summarize and analyze the taxation of the Trust Fund according to the regulation applicable in 2014 and also after its revision in January 2015. The thesis identifies the problems and uncertainties in taxation of Trust Fund. It explains how these problems were solved by the revision of the Tax Law and in case of persisting uncertainties proposes solutions de lege ferenda. The thesis is divided into two main parts. The first part deals with the institution of Trust Fund. There is explained its essence, function and obligatory requirements. The second, main part of this thesis...
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A comparison of tax systems of the Czech Republic and the Hellenic Republic
Čižík, Vojtěch ; Boháč, Radim (advisor) ; Novotný, Petr (referee)
The Comparison of the Tax Systems in the Czech Republic and Greece (the Hellenic Republic) Abstract This thesis is primarily trying to compare tax systems between Greece and the Czech Republic as two small and open economies with cca the same level of population that are members of the EU and the most significant international organizations at the same time. Just the membership in the EU very strongly influences the national form of taxes and their structure, too. Its secondary goal concerns the author's opinion of substantial legal enactment of taxes of both states. First it defines, with certain terminology problems across three languages, the term of tax as an obligatory payment, in legal forms strictly stated as a tax, and explains its several theoretical aspects in term of demanded features and structural elements and then it specifies the term of tax system (framework) and focuses on it and a variety of effects on its formation. Probably the only non-legal part including the appendix 2 relates to an economic confrontation of the Czech and Greek tax system. In the practical part it gradually describes a comparison of tax law sources, constitutional fundamentals of taxes, their fiscal assignment and a tax international dimension of both countries, too. A very short historical context i salso mentioned...
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Highway tax and its legal regulation
Tykalová, Štěpánka ; Karfíková, Marie (advisor) ; Novotný, Petr (referee)
Topic of my thesis is "Highway tax and its legal regulation". I was brought to this topic by the fact that taxes are constantly current, very important. Through my work I wanted readers to become acquainted with the Highway tax which exists in our country. After all, each of us is an economist to a certain extent and each of us also pays part of his income to the state by means of taxes. That is why we should be interested in how the taxes are constructed and from what they are paid. The aim of my work is to introduce legal framework of the highway tax, reveal its strengths and weaknesses, highlight some key institutes, compare Czech, Slovak and German legal framework of the tax, and so to inspire to efficiency improvement of the Czech legal framework. The work is divided into five chapters. The first chapter serves as an introduction to the topic. This chapter deals with the elementary questions of the Highway tax. I focused mainly on its importance, characteristics and status in the Czech Republic. An important part is a history and overview of the amendments to the Highway Tax Act. The legal framework in the EU is also introduced in this chapter, as well as summary of legislation, international treaties and regulations of administratives bodies in our country. In the second chapter I describe...
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Abuse of the law in tax law
Plevová, Magdaléna ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
- 1 - Abstract The purpose of my thesis is to characterize and analyze the doctrine of abuse of rights in relation to the tax law. The second objective of this thesis is to make a conclusion if the current legal regulation of this doctrine is sufficient in the Czech legal system. The thesis is devided into six chapters in accordance with the topics. The first chapter proposes notions of "tax" and "tax law" and then describes interpretation of tax law. The second chapter deals with issue, what kind of right is abused. Following chapter is important because it differentiates among the notions of real content of legal acts, circumvention of the law, and tax optimization in relation to abuse of law. The crucial part of this thesis is chapter four called "Abuse of Law" which concerns the detailed introduction to the abuse of law doctrine. This chapter contains five subchapters, when the second one deals with the general principle of prohibition of abuse of rights of European law and following subchapters compare Czech and French legal regulation of the abuse of tax law. The last subchapter describes procedure of Czech tax administrator to combat abuses of tax law. The fifth chapter contains deeper analysis of cases of abuse of tax law. There are analysed two cases of the European Court of Justice and some cases...
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Electronic Registration of Sales
Kučerová, Adéla ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
This thesis deals with the electronic registration of sales that has recently been introduced to Czech law in order to increase the revenues of public budgets, reduce the shadow economy and to safeguard a fair competitive environment for all businesses. This thesis is divided into two essential parts. The first part hereof deals with general issues of registration of sales whereas the second part analyses particular aspects of the new legislation. In the first chapter, general matters of the registration of sales are discussed. The main objectives of the registration of sales as well as possible means of such registration are introduced. Moreover, one part of this chapter is dedicated to the recordkeeping obligation as it is to be found in Czech law. The second chapter deals with the Act No. 112/2016 Coll., on Registration of Sales. Firstly, the Act is introduced in general terms and its place in the Czech legal order as well as the legislative process is discussed. Secondly, it analyses some provisions of the Act, in particular those relating to the entities that have the obligation to register their sales under the Act and those covering the subject-matter, i.e. the registered sale as such. The aim of the said analysis is to answer the question whether the new legislation may theoretically cause...
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Overdue receivables - accounting and tax legislation
Lichková, Iveta ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The subject of this thesis is the issue of overdue receivables and their reflection in accounting according to accounting and tax legislation valid in the Czech Republic. First it discusses debt collection and related costs. Then it maps the rules for recognition of impairment loss on receivables in the accounts through allowances and write-offs, also from the perspective of international financial reporting standards and in terms of tax optimization. The main part of the work is an analysis of overdue debts and formed allowances in the years 2004 to 2014 in nine selected leasing companies operating on the Czech market, focusing on the influence of the financial crisis of 2008 and 2009.
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