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The position of tax administrator in providing the national income
Lodek, Jan ; Marková, Hana (advisor) ; Karfíková, Marie (referee) ; Šramková, Dana (referee)
The focus of this dissertation is in the area of theoretical knowledge in customs law and tax law connected with practical knowledge implemented throughout legal relations, its subjects and objects, the rights and obligations of parties in the Act on Taxes and Charges Administration and the new Tax Code as a complex concept of legal proceeding within individual branch of financial law while fulfilling the determining criterion in the system of law. I understand the term "system of law" has more meanings. The system of law is a variously formatted summary of relations between the branches of objective law and legal rules. I also take the term as a set of basic legal systems. Usually it can also be described as a system based on a set of elements connected to each other by a certain structure of relations. On the other hand the system of law symbolizes the indication of the structure of law as a normative legal framework. It then represents a greater unity but also the inner differential in law. The differential sign of dividing law into branches or sub-branches is the nature of the group of social relations which are subject to legislation. The legal system (objective law) is in every country (national law) always somehow structured. The way of matching and organizing the legal institutes into branches is...
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Great Britain and R2P in the case of the intervention in Libya
Mistrík, Peter ; Váška, Jan (advisor) ; Anděl, Petr (referee)
The responsibility to protect (R2P) norm represents a major shift in the perception of the scope of the state's sovereignty, the conditions of its existence and the situations when it is lost in favour of the international community. The protection of the civilians has become the top priority. If it is endangered, it is the world's duty to act. Exactly in the way it happened in Libya. The goal of this project is to answer the question whether the British participation at the 2011 military campaign in Libya can be regarded as legitimate according to the R2P. It is a case study where a concrete situation, i.e. the international intervention in Libya is applied to a theoretical framework that is represented by five conditions set by the R2P. The conditions must be met in order to launch a foreign armed intervention in a state that manifestly fails to protect its population facing large-scale crimes against humanity. These conditions serve as a basis for determining the legitimacy of UK's participation in the military intervention in Libya. The careful analysis of each of them proves that Britain acted in accordance with the R2P and the mandate that was entrusted to her by the international community. However, it was not true about few of her allies. Combined with Libya's uncertain future, the R2P must...
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Confidence in criminal justice and compliance in the Czech Republic
Homolová, Pavla ; Buriánek, Jiří (advisor) ; Podaná, Zuzana (referee)
The thesis is aimed at normative and instrumental aspects of compliance with the law and cooperation with the criminal justice system in the Czech society, namely trust in the police and criminal courts and their perceived legitimacy, personal morality and perceived risk of sanctions. Its purpose was to empirically verify the revised Tyler's procedural justice model of compliance as suggested by Jackson et al. (2011) within the Czech context. A review of literature on the topic implied potential constraints to validity of the model in the Czech society, mainly in respect to low levels of trust and legitimacy of the police and courts. Nevertheless, the empirical analysis based on structural equation modelling with use of two representative datasets (ESS Round 5 2010, Bezpečnostní rizika 1999) indicates trust in police procedural fairness to be - in contrast to fear of sanctions - a strong factor in predicting compliance. The obligation to obey the law shaped mainly by trust in procedural fairness and personal morality appear to be comparatively the most important predictors of compliance in the Czech Republic. The model was not significant in case of courts nor for the 1999 dataset, probably due to poor internal consistency of some constructs. Keywords confidence, legitimacy, criminal justice, compliance
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Democratic Legitimacy of Global Economic Institutions (World Bank, IMF, WTO)
Krajník, Jan ; Parízek, Michal (advisor) ; Romancov, Michael (referee)
This paper addresses democratic legitimacy of the global economic institutions - The International Monetary Fund, The World Bank and The World Trade Organization. Considering formal aspects one of the main differences among them is the way of decision making. The WTO voting is based on country one, one vote principle whereas the IMF and the Bank represents weighted voting derived from the economic power. It is generally considered, that the egalitarian principle of the WTO is more democratic and brings better legitimacy. There are used three models of democracy to conceptualize what is meant by democracy a how is legitimacy gained. These are classical Athens democracy, Schumpeter's model competition of elites and modern concept of cosmopolitan democracy. With growing importance of these international organizations dealing with issues of monetary stability, economic development and international trade it is necessary to focus on them from the perspective of an individual citizen. For this reason, the Banzhaf index of power for each country related to its population is used to measure influence of individual citizen in these organizations. And from this perspective the WTO voting yields bigger disparities among citizens of different countries. Nevertheless different types of voting are not the key...
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Direct presidential election: its implementation into Czech legal system - potential conseqencies
Matiášková, Lenka ; Kysela, Jan (advisor) ; Ondřejková, Jana (referee)
The direct election of the president is political, politological and also constitutional-legal topic which has already accompanied for many years. It appears always in connection with the presidential elections, but also as a part of the parliamentary election campaign. February 2012 interrupted the regularity and direct presidential election was approved. What this step will have impact on functioning of the Czech political system, will turn up in 2013 when the authority will take the first Czech president elected in direct elections. But the majority of constitutional lawyers and political scientists agree that the introduction of direct elections in the Czech Republic is not solving the existing problems, and therefore they express fears how the chase will affect the functioning of the system as a whole. Keywords: direct presidential elections, powers, legitimacy, political system, presidential campaign
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The Judiciary - Europa's (il)legitimate Child?
Štamberk, David ; Zemánek, Jiří (advisor) ; Král, Richard (referee)
The thesis is focused on examination of issues of legitimacy of the Court of Justice of the European Union. The problem is perceived in the context of the growing importance of the judiciary both at national and international levels. Judges are increasingly forced by circumstances to shape law. Their role in the system of bodies of states and international organisations is thus changed. The courts of the highest instance in particular become political actors. Traditional (functional) conception of their legitimacy, based on the requirements of professional credit, independence and impartiality, is then shown to be insufficient and must be supplemented by democratic legitimacy and proven existence of the legitimizing chain. Due to growing influence of international courts of justice this problem is projected to the international level. In the case of the Court of Justice of the European Union the whole problem is even more intense for its supranational character and influence, which it acquires consequently. It should therefore be at the forefront of efforts to improve the legitimacy of the international judiciary. The current situation however does not really corresond to it. Improvements in the appointment of Judges and Advocates-General were therefore proposed. Larger involvement of the European...
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Presumption of illegitimacy of the state power
Gregárek, Matěj ; Kysela, Jan (advisor) ; Maršálek, Pavel (referee)
The thesis challenges the established "myth of easy legitimacy" and argues for more cautious attitude toward involuntary social arrangements by shifting the burden of proof in favour of the rigorous individual rights. Any State action shall be held for impermissible unless it is shown to be unavoidable - beyond reasonable doubts. With the assumption of existence of individual rights as a starting point, the thesis inquires into the attempts to derive State's legitimacy from individual rights. Finding this task virtually impossible, it comes to the conclusion that the only way how to legitimize the State is to compromise the individual rights somehow. Yet, to maintain some meaning of the rights, this compromise need to be restricted in scope, so the thesis analyses further the meaningfulness of "necessary and proper" provisos and the notion of "ideology" as a factor driving collective action and as the ultimate check of the State's power.
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Competence of credibility for the legitimacy of social work. (threats, disruption, opportunities for rehabilitation)
GRAUS, Milan
The work is devoted to the topic of credibility in social work. For understanding of the whole context, it is necessary to start with the key concepts because the phenomenon of confidence is processed there. The thesis notices the conditions and rules of the origin and following development of the relationship based on trust. Then the related psychological needs and values of human are the main concern. The accent of confidence is highlighted in the context of its relationship to social institutions and structures of social capital. The thesis subsequently deals with the role of intimacy, the development of identity and individuation. At the same time the theme of family in the context of work is developed too. The topic of trust in relation to social work, the skills and qualifications of social workers are solved separately. It equally shows the theme of trust in connection with the main ethical approaches to sensitive ethical issues. The basic overview of problematic trends in social work, i.e. assistant syndrome and burnout is also offered. Biographical narration of social workers not only the topic of trust but also other topics are continuously assessed in separate chapters. The main aim of this thesis is understanding of the general and specific factors influencing the formation of trust.
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Reform of the United Nations Security Council
Křesinová, Dominika ; Rolenc, Jan Martin (advisor) ; Lehmannová, Zuzana (referee)
The United Nations is an international organization founded in 1945. It is obvious that the status quo from that year cannot reflect the needs of present world. Because of this fact it is necessary to approach a reform. But the question is what the reform should deal with. There are plenty of reforming efforts in discussion. These proposals do not take into consideration only the reform of the Security Council but also other bodies within United Nations. In my thesis I will focus only on reforming the Security Council as a main body of the whole organization that should be able to react on security threats flexibly. The feasibility of UN reform depends on the agreement of the permanent members that can due to their veto right block any of the proposals. And for the time being, they use their privilege to do so because they are afraid of limitations of their rights and position. We cannot come up only with a clear proposal how to reform but also it is necessary to focus on the proper arguments why the permanent members should agree with the reform. The main target of the following master thesis is to find out whether the reform is feasible based on accessible information with respect to hindrances and positions of permanent members that are currently more passive than active.
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Venezuela Foreign Policy Changes at the turn of the 20th and 21st century
Novotná Nachtigallová, Mariana ; Dvořáková, Vladimíra (advisor) ; Němec, Jan (referee) ; Opatrný, Josef (referee)
This thesis deals with the Venezuela Foreign Policy Changes between the years 1999 -- 2012. The work provides the analyses of the political system of today's Venezuela and the Venezuelan foreign policy under the Hugo Chávez rule. As the thesis aims at studying the relationship between the domestic and foreign policy both aspects needed to be considered. Author tests the hypothesis that the foreign rhetoric and policy of Venezuela between the years 1999 -- 2012 were primarily focused on legitimizing Hugo Chavez's domestic position. Hugo Chavez's speeches in front of the National Assembly in the years 2000-2012 were analyzed using the text analysis tools. Quantification of the speeches key words was one of the instruments to test the above stated main hypothesis of the thesis. Chavez's foreign rhetoric and policy helped to fortify its power position especially with army and masses sensitive to populist approach even though the consequences for the Venezuelan economy were rather bad or unsustainable. Furthermore we can state that the foreign rhetoric and policy of the years 1999-2012 developed and radicalized in relation to the domestic economic and political situation.
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