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Sacrificing their lives and fortunes? The conservative thought and the issue of selfgovernment in political strategies of the Bohemian nobility after 1848
Georgiev, Jiří ; Hlavačka, Milan (advisor) ; Galandauer, Jan (referee) ; Velek, Luboš (referee)
The presented work follows the classical methodology of political history and history of political ideas, although it does not omit interdisciplinary approach especially overlapping the political philosophy and jurisprudence. In the case of the change of political strategies of leading personalities of the conservative nobility, the treatise verifies the feasibility of Klaus Epstein's typology (in some aspects corresponding with the approach of K. von Beyme and partially of S. Neumann too) in the milieu of the Bohemian political conservatism. The conservative political stream came round in the middle of 19th century in the Habsburg monarchy. While the slumberous situation of the Bohemian Diet (Landtag) in the Vormärz period did not enable to develop the competition of platforms, a quick evolution of events in the revolutionary year 1848 accelerated the necessity of the establishment of a conservative grouping. Considering the composition of the historic Estates and the increased risk of the threat to the traditional social structure, we cannot be astonished that the nobility assumed the role of the bearer of efforts how to preserve natural relations of the historically established societas civilis. The specific situation in Bohemia, where extensive ancestral domains with own administrative structures in...
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Přibík Jeníšek z Újezda, clerk from the time after the White mountain battle
Bacík, Radek ; Kubeš, Jiří (referee) ; Čechura, Jaroslav (advisor)
Přibík Jeníšek from Újezd (1580?-1651) belonged to small knight aristocrats, who were in the time before the battle of White mountain innumerable. He was born in the west Bohemian fortress Svrčovec as the fourth of the five brothers. His chances to get the good inheritance were very poor. Thaťs why he looked for alternative way to become socially more important. He found as the best the career of clerk in the Bohemian provincial machinery of government. Under the supervision of his uncle Jan from Klenova and Janovice, the highest scrivener, he affected at first as counselor of the court of the highest office of the burgraver of Prague (1611- 1616) and then in the Office of Tabulare Terrae as the minor scrivener (1616-1618). During this time he was able to follow the exacerbation of the situation between the monarch and the noblemen which was denominationally divided.
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Taxation of real property and their transfer
Slezáková, Alžběta ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Alžběta Slezáková Zdaňování nemovitostí a jejich převodů 70 ABSTRACT "Taxation of real property and their transfers" The topic of the submitted thesis is a survey of historical and mainly current situation of legal regulation of property taxes in the Czech Republic, except the vehicle excise duty. Ownership, usage and transfers of real property are affected not only by real estate tax, gift tax, succession duty, real estate-transfer tax, but also by income taxes and VAT. Considering the extent of this topic, I decided to focus on the real estate tax primarily. Attention will be paid mainly to the transfer taxes (gift tax, succession duty, real estate- transfer tax) also, but limited to the extent necessary for determination of rights and duties of the taxpayers. The purpose of my thesis is to describe current legal regulation of the real estate tax and then to evaluate it. Partial aim of this thesis is firstly to point out the importance of the real estate tax revenues for the municipalities' budgets incomes. Secondly I would like to pick up the main advantages of the real estate tax and thirdly to suggest changes which might lead to optimization of the legal regulations of the real estate tax. The thesis consist of introduction, five chapters and conclusion. Chapter 1 defines basic concepts of taxes and...
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Taxation of real property
Hlobilová, Ivana ; Boháč, Radim (advisor) ; Kotáb, Petr (referee)
59 ZDAŇOVÁNÍ NEMOVITOSTÍ REAL ESTATE TAXATION KLÍČOVÁ SLOVA: daň z nemovitostí, daň z převodu nemovitostí KEYWORDS: real estate tax, real estate transfer tax SUMMARY Taxes are constantly part of our lives, regulate our disposable income and, therefore, are still debated issue. The purpose of my thesis is to analyse real estate taxation in Czech Republic. Real estate, from the perspective of the state, is rewarding subject to tax. It's not easy to escape the tax, and income to the state budget is stable. The opinion of taxpayers as well as many experts, however, is different. Taxes related to real estate are often regarded as unfair, as some kind of penalties for possessing or investing in real estate. My thesis is focused in particular on the real estate tax and real estate transfer tax, which has been recently, discussed a lot. I try to clarify the current legal situation, evaluate it and outline the possibility of changes in the future. The thesis is composed of four chapters. Chapter one is introductory and deals with the general characteristics of taxes, sorting taxes and the tax system of the Czech Republic. The second chapter firstly defines basic terminology used in the thesis, and then mentions all the tax implications of owning and selling real estate in the Czech Republic, i.e. the income tax,...
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The modern-days re-emigrants from the Romanian Banat, their expectations linked to resettlement, adaptation and integration in Czechia
Kresl, Zdeněk
First Czech villages were founded in the region of Banat, Romania, in the first half of the 19th century. The original impetus had come from the administration who intended to populate the mountainous regions of the then military border. To this day a none too numerous community of Czechs surrounded by other nations have kept their original Czech traditions, speak exclusively Czech, and proudly profess their roots. In the course of the 20th century these Czech villages were hit by three waves of re-emigration which resulted in a portion of the locals relocating to their ancestral country. The last wave of re-emigration began in 1989, following the reopening of the borders and the simplification of the whole process of relocation, and it essentially continues to this day. Young people in particular come to the Czech Republic hoping to find here a better job, higher wages and better quality of life, which goes hand in hand with it. These expectations are often exaggerated and unrealistic, though. The first part of this thesis presents a theoretical framework of the whole work, and a historical overview of the Czech community and the individual waves of re-emigration which affected it. Attention will also be paid to the continuous interest in this community on the part of the Czech authorities and...
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Gender audit of local policy
Mrňávková, Monika ; Vodáčková, Daniela (advisor) ; Knotková - Čapková, Blanka (referee)
Předkládaná analýza potvrdila v českém kontextu závěry řady dalších zahraničních výzkumů, které odhalily, že mužům je v naší společnosti umožněn snadnější přístup ke společenským prostředkům, tudíž i k moci. Jak poznamenává Blaire M. Renzetti, "Moc znamená schopnost vnucovat druhým vlastní vůli. Nejmocnějšími členy společnosti jsou obvykle ti, kdo ovládají největší část společenských prostředků, jako jsou peníze, majetek a nástroje fyzického donucování. V hierarchicky strukturovaných společnostech, k nimž patří i ta naše, bývá nerovnost v rozdělení těchto prostředků často závislá i na individuálních vlastnostech, jež člověk nedokáže ovlivnit, jako je rasová a etnická příslušnost, věk a pohlaví."97 Z genderového auditu provedeného v obci Horní Dolní konkrétně vyplynulo, že český stát své závazky vyplývajících z mezinárodních úmluv o prosazování politik rovnosti žen a mužů na úrovni této obce nedodržuje. K prosazování rovných příležitostí zde nedochází a navíc je ze strany představitelů/ek městského úřadu obce k řešení nerovností zaujímán odmítavý postoj. Nepochybně je tomu tak i proto, že o dané problematice mnoho neví a žijí v zajetí celé řady tradičních představ o ženách a mužích. Z uvedené případové studie je dále patrné, že pokud mají vládní Priority dojít naplnění, je nanejvýš nutné začít posilovat...
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The implementation flat tax in Czech Republic
Dvořáček, Alexandr ; Kapinusová, Jana (advisor) ; Zemplinerová, Alena (referee)
The work is dedicated to analyse concept of the implementation flat tax in the Czech Republic. Theoretical part is based on the Tax theory, there are also described basic characteristics of tax systems, their functions and generally accepted fundamentals, which should proper tax system fulfil. Further theoretical part discuss tax theories development and their impact on practical questions about taxation during human history. The last part of the theoretical part is aimed straight at the flat tax. Characterize original concept of the flat tax and brings wider economic society opinions, which are completed by practical experience from the countries, where have been flat tax already implemented. Finally there are some alternatives to the flat tax mentioned, which were in case of the Czech Republic proposed. In practical part there are two tax systems compared, mainly focused on individual groups of tax payers, which differ in gross income and number of family members. I set up six groups of gross income in the way that best fits in the Czech circumstances. Aim is to compare tax burden for individual income groups in both tax systems. Analysis of the impact of the implementation flat tax for the specific income groups of inhabitants together with possible macroeconomic impact on the whole economy shows, whether the flat tax system in the Czech Republic is contibution or not.
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Annual assessment the water treatment plant Dolní Věstonice
Kovář, Jan ; Vachovec, Roman (referee) ; Hluštík, Petr (advisor)
The thesis deals with the annual assessment of trial operation of the wastewater treatment plant in Dolní Věstonice. Th e theoretical part focuses on ways wastewater services for municipalities sizes 2001 - 10 000 EO. The following are the most frequently observed indicators which are reported in the current legislation. The practical part is focused on describing the wastewater treatment plant and to assess its condition at the time of trial operation. Calculated parameters of volume and hydraulic loads are then compared with the original proposal in the project documentation. The values of substance loads are compared with current legislation on implementation of runoff. Below are caused failures and problems in the prior operation. A conclusion is determined by energy class watched cleaners in terms of energy consumption.
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Tax policy of municipalities
Blažková, Tereza ; Sedmihradská, Lucie (advisor) ; Kouba, Tomáš (referee)
This thesis deals with tax on immovable property and local taxes in Cesky Krumlov, Jindrichuv Hradec, Prachatice a Strakonice. The main objective is to evaluate the development of tax income from real estate tax and selected local taxes. Work identifies the reasons for significant changes between these revenues in the years 2002-2015. The greatest differences in revenues of tax on immovable assets in the years 2002-2015 were caused by two major changes in this tax. Specifically, the Law no. 261/2007 Coll., which introduced the possibility to provide the local coefficient of 2, 3, 4 or 5, and thus significantly increase its revenues and the city budget. The most local municipalities have begun to apply the coefficients since 2009. Another significant intervention in the real estate tax was Law no. 362/2009, which doubled tax rates, with effect from January 1st, 2010. The most noticeable growth in the revenues from local tax on dogs appeared between 2003 and 2004, when the city increased local tax rate of dogs because the Law no. 229/2003 Coll., changed maximum tax rate from CZK 1,000 to CZK 1,500. The most significant change in local taxes on waste brought Law no. 174/2012 Coll., which doubled the maximum rate, with effect from January 1st, 2013. But the municipalities were not affected by this change because the cities kept the level of rates to the level of previous years.
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Evaluation of the Administration and Yields of the Real-estate Tax in Olomouc city
Sedláček, David ; Kukalová, Gabriela (advisor) ; Milan, Milan (referee)
Thedissertationdealswiththe tax on immovableproperty and itsimportanceforthe city of Olomouc. It containsananalysisoftheactuallawofthe tax on immovableproperty a tries to incorporateitintothe standard tax systems. There are accentuatedthepossibilitiesforthe municipality withregard to theincreasingordecreasingofthe tax revenue. Thedissertationevaluatesthe tax on immovablepropertyregardingthecity of Olomouc in theyears 2009 až 2016 and comparesit to similarcitiesof Ústí nad Labem and Liberec.
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