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Possibilities of imposition fines on individuals in public procurement review
Scholle, Jan ; Pavel, Jan (advisor) ; Zídková, Hana (referee)
The thesis focuses on the possibility of implementing imposition fines on individuals who act against public procurement law in the Czech Republic. It is based on current method of sanctioning only legal entities in case the Czech public procurement law is infringed. It also describes the possibility to shift thus imposed fines to individuals, which is considered insufficient. For this reason the thesis argues in favour of change. The thesis seeks for inspiration in both international and European legal documents on public contracts, but the most important contribution is a comparative analysis of the respective laws on public procurement in almost all member states of the European Union. Based on the obtained data, the thesis comes up with four different systems of penalizing individuals in the member states and uses them for proposing three possible models of punishing the individuals in the Czech Republic.
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The analysis of banking products rewarding money of natural persons
Jírů, Zdeněk ; Moravec, Lukáš (advisor)
The bachelor thesis analyzes and compares banking products rewarding money of natural persons. The first part deals with the definition of entities offering these services. After that incorporates most commonly used deposit products into banking system and discusses their characteristics and their differences. The last section assesses the current situation of the client and offers him the best products occurring in the Czech Republic. It also mentions the differences in retail and private banking -states, according to what clients are ranked within each category, differs priorities, offered services, setting fees and revenues from the assets and emphasizes the individuality of private banking.
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The Income Taxation of Individuals in The Czech Republic and Slovakia
JÁNOVÁ, Veronika
The aim of thesis was to evaluate aspects of a single rate personal income tax in the Czech Republic in comparison with the experience of Slovakia. The work is focused on the method of calculating the personal income tax and what effect it had on the amendment of the Income Tax Act of 2007. In the theoretical part of thesis is to present the issue of taxes in the Czech Republic. Recovery of available literature and Internet resources listed in the literature. In drawing up the practical part of the work I was based on theoretical knowledge referred to in literature research. As entrepreneurs, as natural persons, not under the Act to publish information about the company and do not like to provide sensitive information to foreign persons, in the example is based on modified date not listed companies, on which calculations were made. First is an example of calculated rolling force for progressive manner as the income accruing to the tax year 2007, before the amendment of the Income Tax Act No. 261/2007 Coll .. Later on the same example applies the uniform rate of income tax imposed FOR amendment of the Income Tax Act No. 261/2007 Coll .. These two calculations are described and evaluated. At the end of the work are summarized evidence to which I have in my thesis and was compared with experience in Slovakia.
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Utilization voluntary civic association. non-profit organization and individual real person in organization emergency servival and humanitarian aid at outstanding event and in critical situation.
JANTAČOVÁ, Veronika
The present paper involves the utilization of civic associations, non-profit associatins and individuals while helping the professional bodies of Intergated Rescue System (IRS) in order to manage the consequence of an extraordinary event. Optimally, we can help the afflicted population when we set out to create a system that can take full advantage of planned and offered assistance from non-governmeltal organisations, corporate bodies as well as self-employed individuals and individual citizens, which manages to co-ordinate it all properly. The aim of the present paper is to attemempt to record all the posible sources og the appropriate civic associations, non-profit associations and individuals that would help the basic bodies of the IRS while solving an extraordinary event. Moreover, to attempt to draft a system that best secure the goal of the remedy, its uniformity and efficient provision for the respectively afflicted people all according to a concretised situation and need.
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income from operations of natural person - accounting vs. tax evidence
Vrbová, Tereza ; Randáková, Monika (advisor)
The diploma work put brain to income from operations of natural persons in the accounting and tax evidence. At first it targets the income from operations and its different concept in the evidences. It describes establishment of income from operations on accrual and cash basis, defines components of income from operations - expenses, revenues, gains, losses, incomes and expenditures. The next part of the work focuses on legislation of income from operations in teh Czech Republic (in accounting and tax evidence).One of the chapters speeks about some economic transactions, which influences income from operations different in the accounting and tax evidence. The diploma work is finished with short example, which brings near the problem.
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VÝBĚR FORMY PODNIKÁNÍ JAKO ZÁKLAD DAŇOVÉ OPTIMALIZACE
Safínová, Eva ; Láchová, Lenka (advisor) ; Weberová, Jana (referee)
Tato diplomová práce se zabývá rozdíly, které se objevují ve zdanění fyzických a právnických osob. Konkrétně zaměřuje na porovnání zdanění osoby samostatně výdělečně činné se zdaněním společnosti s ručením omezeným. Porovnávání je zaměřeno především na právní stav před a po reformě veřejných financí od 1.1.2008. Součástí práce je i analýza daňového zatížení podnikatele v letech 2004 ? 2007.
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