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FATCA - Practical Implementation in the Czech Republic
Hanáček, Tomáš ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
This thesis deals with the Automatic Exchange of Financial Account Information between the Czech Republic and the United States of America for tax purposes commonly known as FATCA - Foreign Account Tax Compliance Act. At first, the Thesis describes the basics of international information exchange and then Automatic Exchange of Financial Account Information FATCA in relation to the impact on Czech Republic. More detailed is discussed legislation - Dohoda FATCA and Lex FATCA, which became part of Czech Legal System in 2014. Aim of the Thesis is the analysis of the implementation process of Dohoda FATCA and the following legislative documents in first years of its validity, and therefore is in the next part the organizational integration of FATCA in Financial Administration of the Czech Republic discussed. Last part analyses the identified issues of implementation and proposes its solution. In context of current development in area of international information exchange of financial accounts, there is also connection to common standard, OECD - Common reporting standard, mentioned.
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Distortions of the labour market in Jeseník district
Hanáček, Tomáš ; Štípek, Vladimír (advisor) ; Petrášek, František (referee)
The bachelor thesis is focused on the Jeseník district especially because its unemployment rate and similar indicators are highly above the average of The Czech Republic. This thesis deals with the work market in the Jeseník area and its deformations according to specific groups of inhabitants in the local environment which is characteristic for its employment sectors. The goal of this thesis is to analyze these groups and their influence on the unemployment. Specific groups of inhabitants have been identified and highlighted especially those who present a risk for the district. The thesis compares the situation at place mainly with the neighboring districts and the average values in The Czech Republic. A reader can get familiar also with the larger context of the region thanks to the part which explains current situation using historical contexts.
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