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Analysis of the Corporate Enterprise of more Natural Persons
Sehnalová, Zdeňka ; Hartmannová, Iva (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis is about the problems of corporate enterprise of more natural persons. It deals with the taxation of natural persons, which work in švarc system and their transfer to the association without legal subjectivity or a legal entity. It includes the recommendation the most suitable solution that entrepreneurs are not in conflict with the Employment Act and the Income Tax Act.
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Insolvency resolution methods of natural persons in Czech republic
Šabatka, Jiří ; Smrčka, Luboš (advisor) ; Filip, Hynek (referee)
This bachelor thesis presents and describes insolvency resolution methods of natural persons according to actual Czech insolvency act. In connection with a significant increase of initiated insolvency proceedings in last three years is this thesis focused on extremely indebted households. First part deals with basic concepts and phases of whole proceeding. In second part reader discovers particular resolution methods, which are well known bankruptcy leading to liquidation and new institute of personal bankruptcy. These chapters clearly define differences, positives and negatives connected with each resolution method. Last part refers to specific advantage for debtors, which comes with personal bankruptcy. The analysis, necessary for creating this part, is based on real data from insolvency register.
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Relationship of poverty and conflict in international affairs
Gabriel, David ; Dubský, Zbyněk (advisor) ; Druláková, Radka (referee)
This master thesis focuses on a relationship between poverty and conflict. The aim is to analyze poverty as a potential cause of internal conflict. The thesis is divided into two parts. The first part discusses the multidimensional character of poverty, the nature of a nexus between poverty and conflict and introduces modern concepts of economic causes of conflict. The second part tests if higher personal income reduces the probability of internal conflict to emerge. Both phenomena are transformed into a simple mathematical function in order to test their nexus. Characteristics of both regional and universal nature of their relationship are scrutinized. Finally, poverty is not universally believed to be a major cause of civil conflicts. However, poverty is suggested to be a major cause of internal conflicts if personal income is not high enough to satisfy basic human meets. The level of violence, under which conflicts are likely to emerge, is believed to be set at the level of 2$ (of daily income). #English version of the thesis is available per request.#
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Taxation of Incomes from Photovoltaic Devices
Vrábľová, Michaela ; Lomozníková, Taťána (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the taxation of incomes from photovoltaic devices. An Income tax has undergone many changes since the amendments of Act on Income Taxes and Act on Promotion of Use of Renewable Sources were performed. The taxation of individuals for small and large photovoltaic power plants is described in the case studies. Comparison of calculations of Income tax for natural person and possible optimization of tax liability for taxpayer were carried out at the end of this thesis.
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