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Comparison of Personal Income tax in the Czech Republic and the Great Britain
Nedoma, Marek ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis compares taxation of income of natural persons in the Czech Republic and Great Britain. In the theoretical part of the thesis are described and explained basic concepts connected with the issue. In the following part are mentioned several prime examples that explain the process of taxation in these countries. The final part focuses on a comparison of the tax liability and the possibilities of tax optimization.
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Comparison of Personal Income Tax in the Czech Republic and Great Britain
Klimánková, Petra ; Hél, Petr (referee) ; Kopřiva, Jan (advisor)
The bachelor’s thesis deals with the personal income taxation in the Czech Republic and in the United Kingdom. The aim of the thesis is to compare and evaluate the tax burden of Czech and British tax residents. The theoretical part formulates the principles of personal income tax based on a description of the basic concepts of taxation. The practical part is focused on the comparison of tax systems and labor taxation rates. The comparison is made using model calculations of taxpayers’ tax liabilities who represent the particular income group. The calculation results are evaluated by applying effective tax rates and the percentage decomposition of incomes. The last part proposes tax optimization methods and possible legislative changes. The conclusion of the thesis assesses the impacts of amendment to tax laws on individuals in the Czech Republic.
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Daň z finančných transakcií a jej uplatnenie v Českej republike
Forróová, Eliška
Forróová, E. Financial transaction tax and its application in the Czech Republic. Diploma thesis. Brno: Mendel University, 2023. This thesis deals with the tax on financial transactions and its possible application in the Czech Republic. The work discusses the international experience of countries with tax on financial transactions, namely Great Britain, France and Italy. For individual countries, tax structures in these countries, their tax revenues and also the effects on the economy and mainly financial markets caused by the introduction of the tax were analyzed. On the basis of these experiences, a tax proposal was created, which could eventually be introduced in the Czech Republic, and then the revenues from this tax were estimated directly for the Czech Republic. Based on the analysis of international experience and also the estimated revenues, which were relatively low, the author ultimately did not recommend introducing such a tax in the Czech Republic.
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: Britain's Foreign Policy in Relation to Central Europe during World War Two
HEJLKOVÁ, Marie
The bachelor's thesis is dedicated to British foreign policy towards Central Europe in the period of the Second World War. First it introduces the attitude of the British government towards Central European states and the threat of German expansion before the beginning of the war and shortly after it. With regard to specific circumstances in the occupied areas including the states supporting Germany, the bachelor's thesis describes the main forms of Great Britain's foreign policies and initiatives, including the support of exiled governments, integration of soldiers from occupied countries into the royal military or their activity in secret services and special operations. The bachelor's thesis also includes a special chapter devoted to the role of Great Britain during the negotiations of the post-war arrangement of Europe focusing specially on the Central European space.
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Media image of the death of Mikhail Gorbachev and Elizabeth II. in the Czech press
Beranová, Monika ; Štoll, Martin (advisor) ; Růžička, Daniel (referee)
This master's thesis focuses on analyzing the media image of two significant political and cultural figures, Mikhail Gorbachev and Queen Elizabeth II. Both figures passed away shortly after each other in 2023. The text describes in detail the lives and political careers of both figures, their impact on the world, and the current perception of their characters. Mikhail Gorbachev is often referred to as the greatest politician of the 20th century. He served as the General Secretary of the Communist Party of the Soviet Union from 1985 to 1991 and was also its sole President from 1990 to 1991. He advocated for economic and political changes that led to the democratization of the Soviet Union. In 1990, he even received the Nobel Peace Prize. The figure of Mikhail Gorbachev is still perceived very differently by Russians, the global public, politicians, and the academic community. Gorbachev himself was never fully identified as the architect of the collapse of the Soviet Union. Queen Elizabeth II reigned as the Queen of fifteen independent states known as the Commonwealth realm from 1952 to 2022. During her reign, there were several significant milestones that influenced the perception of the Queen and the entire British royal family. As an example, her ascension to the throne and coronation in 1953 was...
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Origins of the European approach to environmental justice
Valachová, Emilie ; Tesař, Jakub (advisor) ; Dostál, Jan (referee)
This thesis deals with the process of diffusion of the idea of environmental justice to Europe. Using the examples of Great Britain and Slovakia, it traces how environmental justice reached these countries and how it changed in the process. The thesis focuses on the academic discussion as one of the segments of the discourse on environmental justice. Based on the theory of translation, it examines the spaces where experts have encountered the idea of environmental justice. Furthermore, it is interested in the theoretical foundations and the content of environmental justice in the local discourse, especially concerning the transformations of the concept in order to bring it closer to the local context. Employing the interpretative qualitative analysis of academic publications written by authors affiliated with British or Slovak institutions, it has been established that the process of translation to Europe remains incomplete and does not occur uniformly. American publications have played a greater role in the UK and linking of environmental justice with sustainable development has become an important mechanism of translation here. In contrast, Slovak academic debate has been influenced by personal contacts with the international sphere. However the translation to Slovakia is currently taking place...
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