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Personal income tax of self - employed persons
ŠMÍD, Marek
This bachelor thesis deals with the optimization of income tax for self-employed persons. The aim of the thesis is to compare different options for calculating the tax liability of a particular individual and to propose a legal saving on income tax. The thesis introduces the basic concepts of tax theory and the tax system of the Czech Republic with a focus on personal income tax and describes the significant changes in the relevant law in recent years. The thesis also describes health and social insurance contributions, which are in the nature of a tax. The tax base is determined as the difference between income and expenditure, with the proviso that expenditure may be actual or determined as a percentage of income. A new calculation option from 2021 brings a flat tax. The paper shows that each of these three methods benefits specific groups of profit tax payers. A properly chosen method even not only minimizes the tax burden, but in combination with the tax bonus can cause a negative tax.
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State-controlled culture: the Czechoslovak theatres in the era of normalisation
Volfová, Viktorie ; Čechura, Jaroslav (advisor) ; Šmíd, Marek (referee)
Stated-controlled culture Czechoslovak theaters at the time of normalization Abstract This thesis gives a comprehensive picture of cultural policy during the so-called normalisation period. The aim is to present the functioning of Czechoslovak theaters under the ideological supervision of the ruling party. The first part deals with the socio-historical context and selected events that further developments. The entry of Warsaw Pact troops into Czechoslovakia forced a change in the countrys circumstances, and power and censorship were consolidated. The second part focuses directly on the description of the cultural state apparatus, the individual institutions and their activities in the given period. It deals with how the state regulated culture and what censorship regulations came into force. It directly presents, through selected theaters, the impact of change in political situation after 1968 not only on the artistic and staging direction. Keywords censorship, communism, cultural policy, drama, normalisation, theatre
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The First Apostolic Nuncio in Prague Clemente Micara and his Reflection in the Contemporary Czech Press in the Years 1920-1923
Řeháček, Tomáš ; Šmíd, Marek (advisor) ; Petráček, Tomáš (referee)
In the newly formed Czechoslovak Republic, the Catholic Church lost the position it had in the Austro-Hungarian monarchy. It was necessary to change almost the entire Church structure, replace the majority of the bishopric, establish new church schools and find a new way of coexistence of church and state. A papal nunciature was established in Prague and an embassy of the Czechoslovak Republic was established in Rome. The first Vatican nuncio, Clemente Micara, was sent to Prague, where he worked there for less than four years. His task was to carry out the necessary changes pro- posed by the Vatican to strengthen the position of the Catholic Church in Czechoslovakia, and his mission was successful.
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The Life and Criminalization of Czech Queer Women in the first half of the 20th Century
Zdráhalová, Judita ; Petráček, Tomáš (advisor) ; Šmíd, Marek (referee)
The bachelor thesis deals with the everyday life and persecution of Czech non-heterosexual women in the first half of the 20th century. It therefore examines the status and overall situation of homosexual minorities in the society, primarily in the years 1918-1945, ie during the Czech First Republic and the Protectorate of Bohemia and Moravia, with a focus on women. The thesis doesn't cover the period before the establishment of the Czechoslovak Republic, due to limited sources and the absence of research. Apart from the historical context and the description of the perception of lesbian love at that time, the thesis will present selected queer publications, associations, favorite meeting places or restaurants and important female figures of this community in the given period. The second part of the thesis will then be carried out as a case study of criminal records concerning women accused of the crime of "fornication against nature", which can help us gain insight into the mentality and everyday life of lesbian women of the first half of the 20th century.
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Relationship of the Communist Party of Czechoslovakia towards the Catholic Church and Religion during the First Czechoslovak Republic
Přibyl, Michal ; Šmíd, Marek (advisor) ; Petráček, Tomáš (referee)
Relationship of the Communist Party of Czechoslovakia to catholic church in the period of the First Czechoslovak Republic The bachelor thesis analyzes the relationship of the Communist Party of Czechoslovakia to religion and churches in the period of the First Czechoslovak Republic. It is based on an analysis of the contemporary party press through which the Communist Party of Czechoslovakia disseminated its views and informed the Czechoslovak public about its political actions. In particular, the author seeks to establish whether the persecution of the Church that occurred after the Communist Party seized full power in 1948 could have been predicted. At the same time, the author aims to discern whether the views and attitudes of the Communist Party towards religion evolved and changed during the interwar period. Keywords communism, ideology, Czechoslovakia, catholic church, newspaper
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Parish of Budišov near Třebíč in the second half of the 20th century
Trnková, Blanka ; Šmíd, Marek (advisor) ; Petráček, Tomáš (referee)
The Parish Budišov u Třebíče in the 2nd Half of the 20th Century Abstract: The Diploma thesis "The Parish Budišov u Třebíče in the 2nd Half of the 20th Century" approaches the life of the parish of Budišov u Třebíče between years 1950 and 2000. In context of the political-religious situation, it tries to map out religious life of the parish, introduces all of the church administrators, and watches the relationship between the village and the parish and all the reconstruction work accomplished in mentioned time. The main sources of information are materials from national and diocesan archives and also materials from archives of the security forces. The parish and municipal chronicles are helpful sources too. Also the literature connected with the topic enriches this work and also creates its complexity. Key words: Parish, Budišov, Church, Stanislav Kovařík, František Vašek, Jan Slabý, František Školař
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Margaret Thatcher's foreign policy in domestic and foreign press between 1979 and 1990
Štěpánková, Martina ; Šmíd, Marek (advisor) ; Petráček, Tomáš (referee)
This master's thesis will focus on Margaret Thatcher's foreign policy, starting with her appointment as Prime minister of Great Britain in 1979 and ending with her resignation in 1990. Next it will reflect on the social and political situation in Europe during her reign. The key element of this paper will be the analysis of domestic and foreign press, both democratic and communist, in which the student will target the Falkland war, policy towards European Economic Community, the North Ireland conflict solution, attitude towards African continent and the Soviet Union, the Persian Gulf war and also special relationship between the Great Britain and United States of America. The goal of the student's research shall be a complex overview of the press in the period in question, put into the context of foreign policy of the first woman in charge of Great Britain.
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The death of Tsar Nicholas II and its reverberations in contemporary Czech environment
Nováková, Veronika Kateřina ; Čechura, Jaroslav (advisor) ; Šmíd, Marek (referee)
The main goal of the bachelor thesis "The death of Tsar Nicholas II and its reverberations in contemporary Czech environment" is to paint a compehensive picture of the death of the family of Russia's last Tsar and its reverbations in former Czechoslovakia. The text recounts the life and reign of Nicholas II with a closer focus on the murder of all family members in July 1918. It places the last moments of the Tsarist regime along with its sovereign in the context of contemporary Czech environment. It delves into the reverbations of Tsar's death and the coming of a new regime in Czech press, and the cultural and political scenes.
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