|
A comparison of taxation of income from employment in the Czech Republic and the Federal Republic of Germany
Smetana, Václav ; Novotný, Petr (advisor) ; Kohajda, Michael (referee)
- A comparison of the taxation of income from employment in the Czech Republic and the Federal Republic of Germany The main objective of this thesis is to compare the taxation of income from dependent activities (especially from employment) in the Czech Republic and the Federal Republic of Germany. The thesis consists of an introduction, five chapters and a conclusion. Chapter One is rather theoretical and deals with general terms of the tax theory. The term "dependent activity" is defined in chapter two. Chapter Three compares and contrasts the components of individual income tax in both countries. Chapter Four offers a brief and simplified comparison of the tax burden of an individual in the Czech Republic and the Federal Republic of Germany. The last chapter is concerned with double taxation and its prevention. The tax rate in Germany is higher than in the Czech Republic. Nevertheless, the German tax system takes more into account the individual tax payer's ability to pay taxes as well as his specific social situation. A more complicated tax system like that, however, demands very high standards from the state administration. When an employee is working abroad, it is essential to determine his tax residence - limited or unlimited tax liability - in order to properly calculate his income tax....
|
| |
|
The University Entrance Examination and New School-leaving Exam
Belháčová, Zuzana ; Kratochvílová, Věra (referee) ; Vasileská, Marie (advisor)
In connection with the legislative changes which have been taking place in the Czech Republic since the adoption of the New School Act and in accordance with the European Union recommendations, the demand for measurable results in education, which would be transparent, valid, reliable and comparable, has arisen. The issues connected with the evaluation of results in education will be dealt with in an autonomous institution - Centre for the Evaluation of the Results in Education (CERMAT). The newly established institution will start functioning on January 1st 2006.1 The Centre for the Evaluation of the Results in Education (CERMAT) is going to build on the results and data, which had been collected in the 2001 - 2006 period in the Centre for the Maturita Reform through annual research programmes, which were part of the programme cycle called "Step by Step to New Maturita".1 Graduation theses deal with testing issues in Science subjects (with the emphasis on Chemistry), ways and means can make use of the results in education (CERMAT) for entrance examination on university in the 2007-2008 period, interpretation of statistic data in relation to a test and to individual items. The basic principles of testing can make use of creation and test construction from chemistry on secondary schools. With the help of...
|
|
Development of selected economic indicators in Visegrad countries compared with the development of the European Union as a whole.
Jusková, Katarína ; Breňová, Lubomíra (advisor) ; Rusmichová, Lada (referee)
This thesis examines economic situation in the four countries of the Visegrad Group (V4) based on four chosen macroeconomic indicators and also describes their progress in comparison with the European Union as a whole. The analysed indicators are namely gross domestic product, inflation, unemployment, and budget deficit which are examined during a period since the entry of the V4 countries into the European Union in 2004 until the most recent data of 2015. The thesis is divided into a theoretical and a practical part. The theoretical part is aimed to define basic terms related to the four macroeconomic indicators of interest and also to explain the methods of their measurement. Subsequently, the practical part examines actual values and development of these indicators during the period of interest across the countries of the V4 and compares them with the average of the whole European Union. Based on the analysis it can be inferred that economic situation of the countries of the V4 has notably improved since their entry into the EU and this trend slowly continues despite setbacks caused by the economic crisis. Moreover, it can be concluded that across the countries of the V4 Czech Republic generally performs the best in the four indicators analysed.
|
|
Sasko - hospodářská charakteristika a vztahy s ČR
Hrančík, Přemek ; Jiránková, Martina (advisor) ; Jelínek, Tomáš (referee)
The first chapter of this bachelor thesis deals with general characteristics of the Saxony region and provides basic information about the country, its political system, state administration and about Saxony's position in the EU. The second part contains synoptic analysis of the local economy by selected economic indicators, which demonstrate changes in the economic development of the Free State of Saxony in the past recent years. The work also deals with comparison of Saxony with other federal states in the Federal Republic of Germany. The third part focuses on cross-border cooperation, which was enhanced by access of the Czech Republic into the European Union's structures.
|
|
The Progress of Czech Insurance Market
Dvořáková, Michaela ; Daňhel, Jaroslav (advisor)
My labour describes a progress of insurance market from the origins. After the second world war there functioned monopolistic The First Czech Insurance Company and the insurance was imperfect and agreed with then economic situation. The biggest improvement happenend in 1991, social and economic transformation opened the door to business in all branches of financial market. A population adapted for a competitive invironment and a new legislature in a very short time. It was necessary to realize the own responsibility of risks and financial needs. Today's insurace quality is comparable with advanced countries of the EU and people find important to insure their property and lifes, it show us total indicators of insurace. Nowadays the knowing and orientation in the insurance market improve the and there are offered still better insurance services to customers.
|
|
Competition policy of EU in the field of state aid
Štěpánková, Veronika ; Němcová, Ingeborg (advisor) ; Karpová, Eva (referee)
This thesis deals with competition policy in the field of state aid. The objective is to outline how the system of granting the state aid works and how the regulations are anchored in the legislation of EU. On the other hand the thesis wants to offer different points of view on the policy. The second half of the paper focuses on the Czech banking sector -- it studies the environment of late 90s and compares the positions of big bank before their privatization. The case of Komerční banka has been chosen to analyze the specific impacts of granted state aid.
|
| |
|
Usability of accounting information during controls of type 3E
Šimek, Martin ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
The subject of the thesis is using information from the accountancy during controls 3E type (stands for economy, efficiency and effectiveness) by the subsidies aimed at subsidies from European Union funds. Thesis deals with the possibilities of subsidies from the EU through the. ESI (acronym for European structural and investment funds) funds and then how the Czech Republic fulfills the EU regional policy, including the system of applying for subsidies in the Czech Republic. A relatively large part of the thesis consists of the control system of subsidies from EU in the Czech Republic and in connection with this is generally described the principle 3E. For control purposes is as a source of input data used monitor of the state treasury as a result of state accounting reform. This topic is covered in the next chapter, focusing on requirements in accounting for selected accounting units, including the using of information from financial statements published in the monitor of state treasury, is public sector entities and in this chapter is also formulated a hypothesis to determine the details and the useability of this information for control type 3E by the subsidies. The result was a disproving of the hypothesis that the data from the financial statements of the selected accounting units are useful in controlling type 3E and then efforts to custom design the structure of financial statements.
|
|
Companies in Private International Law with a Special Focus on the Relocation of the Seat of a Company within the European Union
Čuboňová, Jitka ; Pauknerová, Monika (advisor) ; Brodec, Jan (referee)
The purpose of my thesis is to analyse the current legal situation, both from the Czech and European legislation point of view, concerning the transfer of the seat of a company within the area of the European Union. As evident from the title, the paper focuses on the topic from the European perspective primarily and the issue of the relocation of the seat from, or into, a non-member state is not dealt with in details. The thesis consists of four chapters. The first one introduces a necessary terminology connected with the relocation of the company's seat. Firstly the terms "personal status" on the one hand and "nationality" of the company on the other hand are compared. Then the incorporation theory and the real seat theory are briefly outlined, as well as the conflict that may arise between these doctrines. The second chapter relates to the relevant Czech legislation in this matter which is currently in force. The chapter is divided into three subchapters. The first one concerns the analysis of the important topic related paragraphs of the International Private Substantive and Procedural Law Act, the second one aims at interpreting the substantial provisions of the Commercial Code, finally the Conversion of the Companies and Cooperatives Act is reviewed with the special focus on the recent...
|
guest ::
