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Taxation of real property
Štěpánková, Eva ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee)
Real estate taxation SUMMARY The theme of this thesis is the property tax. I chose it because it think it is very important to focus on this issue. I think that taxes generally relate to life, almost every adult. And specifically the taxation of real estate is starting to cover the increasing number of people as increasing popularity of living in their own property . The thesis is divided into eleven parts, and my goal was to give a relatively comprehensive view on this issue. In addition to specific tax treatment of real estate is therefore devoted to the broader issues of tax law to allow this duty adequately incorporated into the tax system in the Czech Republic. In the first chapter is devoted primarily to the general definition of "tax", tax functions, and principles of imposing taxes and construction elements. The second chapter provides an insight into the history of taxation, and it focuses on the historical development of property taxation in our country. In the third chapter describes the function of property taxes in the Czech law and inclusion in the tax system. The fourth chapter defines key terms used by the Law on Real Estate Tax, and knowledge is necessary for the correct application of the law. Followed by a chapter, which deals with current law property tax. This is primarily an analysis...
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Tax audit
Blažková, Vendula ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee)
Tax audit - comparison of legislative regulation according to code of tax administration and code of tax procedure Abstract The purpose of my thesis is to analyze the current tax administration regulation with respect to tax audit. The reason for my research is the fact that in the present, two codes concerning tax administration are being in force. The first one - Act No. 337/1992 Coll., as subsequently amended, Code of Tax Administration - is currently effective. Due to the fact that this code was prepared and approved in the hectic nineties of the last century, it has been suffering of several shortcomings. Some of its terms were not defined properly, some articles were not completely clear. Because this was an undesirable situation with a vast potential to negatively affect rights of its recipients, the code had to be completed and interpreted both by the Constitutional Court and the Supreme Administrative Court. These were the main reasons for the development of a completely new code instead of just another amendment. In the summer 2009 after long lasting discussions, the code was finally approved by the Czech legislation as the Act. No. 280/2009 Coll., Code of Tax Procedure. The purpose of this paper is to determine how the main task was accomplished; this is whether the new code guarantees higher...
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Insurance of liability for damage caused as a result of a car operation from the perspective of case-law
Větvičková, Veronika ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee)
The motor third party liability insurance from the perspective of the rulings The purpose of my thesis is to analyse the rulings in area of the motor third party liability insurance. The motor third party liability insurance is interesing for several reasons. With increasing levels of economic well being of the population leads to the development of transport and increase the volume of traffic on the road. A growing number of vehicles implies the growth of traffic accidents, which carry a risk of harm. In case of damage caused by the specific nature of the operation of vehicles is not only to property damage, but also the health and lives. The risk of damage is too high and damage are entitled to protection. The insurance protection of an accident victim is regulated by the Act 168/1999 Sb. In that Act is regulated the principle of a mandatory contractual insurance. The thesis is composed of nine chapters, each of them dealing with different aspects. Chapter One is introductory. Chapter Two examines a progress of relevant Czech legislation in the motor third party liability insurance. Chapter Three is subdivided into five parts. Part One describes liability for harm, Part Two deals with the assumptions of liability for harm. Part Three contains subjects of liability for harm, the following part includes the...
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The Czech National Bank and the national plan of adopting euro in the Czech Republic
Tabačák, Anton ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee) ; Dřevínek, Karel (referee)
- - 157 - - RESUMÉ or SUMMARY Keywords: Czech National Bank, National Changeover Plan, relationship, commercial banks, banking sector, financial market, europe structure of the banking sector, communication, responsibility of the CNB, non-financial sector, consumer protection, legislation - responsibility of the Ministry of Justice My dissertation thesis starts from the analysis of czech central banking, its history and role in modern europe economy. It refers to old famous,, historiae magistra vitae", because only problems, which had central banking in history, created central banking today. Special chapter is devoted to the Czech National Bank. The Czech National Bank is the central bank of the Czech Republic and the supervisor of the Czech financial market. It is established under the Constitution of the Czech Republic and carries out its activities in compliance with Act No. 6/1993 Coll., on the Czech National Bank and other regulations. It manages the assets entrusted to it by the state independently and with due diligence. Interventions in its activities are only permissible on the basis of a law. The supreme governing body of the CNB is the Bank Board, consisting of the CNB Governor, two Vice- Governors and four Chief Executive Directors. All Bank Board members are appointed by the President of the...
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The structure of taxes in the CR in comparison with selected OECD and countries EU
Kotlán, Igor ; Bakeš, Milan (advisor) ; Švarc, Zbyněk (referee) ; Boháč, Radim (referee)
In the recent days, there has been culminating a laic and professional discussion to the topic of the fiscal reform in the Czech Republic. A necessary part of a potential public finance reform is then a tax reform, as well. The submitted paper contains an analysis of fundamental approaches to taxes and their structure from the synthetic point of view of legal and economic science, which has had a long tradition since Czech national economists of the first republic. An objective of the paper is an attempt to promote a scientific methodically balanced approach, as well, namely in the ontological sense, but also in the sense of teleological and normological gnoseology. The above mentioned then enables to modify some recommendations for central authorities in the field of legislative changes and tax policy. The objective of the paper is, on basis of an own empirical analysis, to reformulate recommendations for lawmakers and tax policy makers in the Czech Republic in terms of possible de lege ferenda changes. The conclusions of this paper can be summarized into five key recommendations for lawmakers and tax policy makers in the Czech Republic. They are: a recommendation of non- increase of the overall tax burden or, as the case may be, of effecting its decrease, of decrease of employment tax burden, and...
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Regulation and legal rules for financial stability of Member State of the EU and Eurozone
Benáček, Ondřej ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee)
Regulations and legal instruments of financial stability of members of the EU and Eurozone This thesis aims to find and analyze the main sources of economical and legal tools that caused the world financial crisis and further on analyze the following legal actions of governments, central banks and well as of the private sector. Both the declared and hidden deficits are followed with caution. For understanding of the current situation the historical development within the field of monetary integration in Europe is both described and analyzed. A special attention is dedicated to reactions following the financial instability of both EU and the Eurozone. The result is as follows, most of the adopted financial regulations like for example European Financial Stability Facility reacts only on the results but not on the sources of the financial crisis and most of the proposed regulations aims just to postpone the root of the problem. The key institutional causes of the crises, among others moral hazard, information asymmetry caused by complex financial derivatives, failure of corporate governance and connection between politics and private interests of the top business remains unfortunately unsolved.
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Issues of direct taxes
Čerňanský, Michal ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee)
The thesis is focused on issues of direct taxes mainly on the most discussed problems in the direct taxation area. The introductory section is devoted to basic financial law categories, such as the very definition of tax, the notion of direct taxes, tax functions, tax systems and tax schemes. The history of taxes from the very beginning to the present legislation is outlined in the thesis. The main central theme of the diploma work is mentioned in the chapters that deal with the issues of direct taxes. These chapters are devoted to the characteristics of direct taxes in a broader sense. According to a significant extent of the chosen theme, the thesis deals with income taxes within "de ferenda" legislation. The intention of the thesis was not the complex processing of all relevant aspects of income taxes, but especially expresses the most discussed problems such as direct tax issues, tax progression and relation to social aspects. In this thesis, tax issues are identified at EU level and compared to the level of taxation in other EU countries. In conclusion the tax system of our nearest EU neighbour Germany is also briefly mentioned.
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Relationship between the central bank and commercial bank
Pastorčák, Jan ; Bakeš, Milan (advisor) ; Karfíková, Marie (referee)
Relations of Central bank to Commercial banks The purpose of my thesis is to analyse relations among central bank and commercial banks in current view with emphasising on situation in the Czech Republic. This analysis is a critical appraisal of issues in relation to current legislation, and last but not least also the planned changes, which are currently under discussion. The thesis is divided into five chapters with introduction and abstract. Chapter One is introductory and defines basic terminology used in the thesis like banking system, central bank and commercial banks. This chapter is subdivided into four parts. Part One describes central bank and banking system. Part Two describes central bank, its position, activity and tools. Part Third is focused on commercial banks. Final part deals with trends in the development of the banking sector. Chapter Two characterises subjects of banking system in the Czech Republic and is divided into two parts. Part One outlines organizational structure of the CNB and its main functions. Part Two outlines organizational structure of commercials banks in the Czech Republic. Chapter Three concentrates on banking regulation and supervision and its division. Part One analyzes arguments for and against bank regulation. Part Two is focused on banking regulation and...
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Relations between central banks and commercial banks
Kubo, Aleš ; Bakeš, Milan (advisor) ; Karfíková, Marie (referee)
RELATIONS OF CENTRAL BANK TO TRADING BANKS Diploma paper First chapter is called The Introduction. This chapter describes the content of my diploma paper. Two basic ideas are mentioned here too: 1. Banking regulation and supervision are necessary in our system. 2. Banking regulation and supervision must be flexible and easy to check all the time. Second chapter is called The Banking System. This chapter defines what the banking system is. It consists of banking institutions and relations among these institutions. That`s why the banking system has two components - institutional component and functional component. Institutional component of banking system implies every single bank. The bank can be specified in two ways (economical and legal): 1. The bank conducts business and manipulates with money (economical). 2. The bank is an institution with banking licence (legal). Functional component of banking system comprises arrangement of all relations among banking institutions. It is proper to make differences among single stage, two stage and three stage banking systems. There are two types of two stage banking system - universal and specialized. Basic criteria of bank specialization are territory, sector, clients and offered bank products. Third chapter is called The Banking Regulation. This chapter is divided...
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