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The issue of social housing in the Czech Republic in the first decade 21st century
Jelínková, Tereza ; Poláková, Olga (advisor) ; Vebrová, Ludmila (referee)
Bachelor thesis analyzes the issue of definition of social housing in the Czech Republic,due to circumstances which affect the definition of that is lack of definition of social housing in the Czech Republic, and especially the historical and social context. In the Czech Republic live, as in other countries, groups of citizens, for ensuring that permanent housingis relatively unaffordable affairs. These are groups of people such as disabled, single parents, unemployed, drug addicts, people leaving children's homes or facilities for serving, etc. For these people it is difficult to apply the available housing market and thereforeusually require municipal, respectively state aid and assistance. For these reasons, the work deals with the analysis of existing state programs for low-income housing supportgroups of people, tools and their effectiveness. In the final part of the work processes of thebasic problems of comparison with developed countries of the European Union, particularlyBritain and Germany.
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Comparison of Slovak and Croatian model electronic records of sales and their effects on selected economic indicators in 2013-2015
Hušková, Pavlína ; Vostrovská, Zdenka (advisor) ; Zeman, Martin (referee)
The aim of the thesis is to analyze and compare the implementation process and economic impact of electronic records of sales in the Slovakia and Croatia. The first three chapters define the basic concepts related to the topics of the thesis such as the taxation system, the shadow economy and the harmonization of tax systems across the European Union. The thesis focuses on the characteristics of the taxation system in the Slovakia and Croatia specifically for value added tax. The practical part deals with the analysis of the electronic records of sales in these countries. The benefits and impacts of the electronic records of sales compare to selected economic indicators and infer recommendations for the Czech Republic. The last part of the thesis outline for the readers the issue of state lottery associated with the receipt.
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Analysis of the development of value added tax rates and income taxation in developed countries
Cieslarová, Andrea ; Vítek, Leoš (advisor) ; Kubátová, Květa (referee)
This thesis is dealing with development and analysis of value added tax rates and income tax rates in developed countries. Developed countries are member states of European Union and member states of Organisation for Economic Co-operation and Development. Standard value added tax rates are analysed during period 1971 till 2011 for both formations with following comparison. The development of corporate tax rates is observed from 1981 to 2011 again for both formations with comparison afterwards. For the same period of time are analysed free marginal rates of personal income tax but only within OECD. Next can be found analysis and comparisons of rates mentioned above from seven chosen states including the Czech Republic. In the final part, the development of tax rates in chosen states with respect to the development of GDP in these states is presented. The development in chosen states is surveyed for the period 1981-2011.
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TO LOVE LIFE IS A TRUE DIVINE SERVICE - Analysis of selected moral-theological treatises from the period of Joseph II
Lorman, Jaroslav ; Rethmann, Albert-Peter (advisor) ; Ovečka, Libor (referee)
Loving Life Is the True Divine Service - Analysis of Selected Morally Theological Treatises from the Period of Joseph II Jaroslav Lorman The work is focused on morally theological treatises from the period of Joseph II (1780-1790). From the point of view of Christian ethics, this period can be seen as the culmination of its gradual achievement of independence of dogmatic theology happening since the sixteenth century. The analysis is mainly based on three works: Augustin Zippe, Anleitung zur christlichen Sittenlehre der Vernunft und der Offenbarung (Prague 1778) and Von der moralischen Bildung angehender Geistlichen in Generalseminario zu Prag (Prague 1784) and Ignaz Fabiani, Grundzüge der kristlichen Sittenlehre (Vienna 1789). The main goal was to verify the existence of so called Catholic Enlightenment in the Czech environment. If it were shown that the Enlightenment authors, in our case the authors from the Joseph II period, did not act against the Church and religion and in fact they even identified with it, this would be an important argument against the old cliché that the fundamental elements of the Age of Enlightenment are antireligiosness and anticlericalism. We could even open another field of study - to what extent the Czech environment was influenced by that of German. The already...
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Tax and legal issues of real-estate business in Austria
Banctel, Kristýna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The purpose of this study is to compare tax and civil-law issues concerning property business in Austria and in Czech Republic in 2016 and to investigate the efficiency of the current legislation against the real estate bubble. The theoretical part of this study contains selected demographic and price statistics concerning real estate in both countries and focuses on the description of the existing law currently in effect in both compared countries. The practical part analyses tax and transactions costs that concern property trading and a comparison of possibilities of amortisations and rentability of a rented flat in both countries.
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Finanční ohodnocení krásy krajiny - metoda CVM
Cudlínová, Eva ; Lapka, Miloslav
Evaluation of landscape amenity is not very common and relatively difficult from the economic point of view. In our case study focused on comparing aesthetic preferences of Czech and Japan respondents regarding rural landscape. We used the contingent valuation method. We also wanted to reveal the respondent’s preferences in a financial form. These preferences served us as quantitative indicator for an attestation of the respondent’s qualitative preferences. It seemed that a strong correlation between the aesthetical and financial evaluation exist in two extreme cases – respondents were not interested, or they were strongly involved in landscape amenity. A substantial difference occured between the Czech and Japanese respondents in the case of case of open or closed access to the landscape.
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International and national aspects of double taxation
Doležalová, Veronika ; Novotný, Petr (advisor) ; Boháč, Radim (referee)
Veronika Doležalová Mezinárodní a vnitrostátní aspekty dvojího zdan ní 160 International and national aspects of double taxation - Resumé This thesis pays attention to the area of double taxation and its related national as well as international aspects. The reason for discussing this subject was its importance for removing the obstacles that double taxation presents to the development of economic relations between countries. The thesis is divided into five chapters. There are six annexes attached that are important to grasp the topic in its complexity. The first chapter is devoted to theoretical questions of double taxation. It is concentrated particularly on issues such as legal framework of taxation, the national and international treatment of double taxation from the point of view of the principle of origin, measures to eliminate double taxation by way of national unilateral measures or international Double Tax Conventions. The end of the chapter presents examples of national double taxation in the Czech Republic. The rest of the thesis discusses international double taxation. The second chapter is concerned with national aspects of international double taxation and describes legislation related to double taxation in the Czech Republic. As the point of departure to the analysis the following acts were...
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