National Repository of Grey Literature 18 records found  1 - 10next  jump to record: Search took 0.02 seconds. 
The tax audit from the perspective of the fundamental tax administration principles
Špírková, Taťána ; Marková, Hana (advisor) ; Kohajda, Michael (referee) ; Radvan, Michal (referee)
The tax audit can be defined as one of the practices of the tax authorities modified by Act No. 280/2009 Coll., the Tax Code. The aim of the tax audit corresponds with the basic aim of the tax administration, which is primarily to establish correctly a tax assessment. This dissertation is focused on the tax audit from the perspective of the fundamental tax administration principles. The presented dissertation is divided into nine chapters, most of which are further subdivided. The first chapter is focused on the determination of the tax audit. In the second chapter, the attention is paid to the constitutional principles controlling the tax audit, mainly to selected regulations of the Constitution and the Charter of Fundamental Rights and Freedoms. The following third chapter is focused on the isuue of good governance principles. The fourth chapter deals with the fundamental principles of tax administration, as expressed in the Tax Code in §5 - §9. These principles are specified as a basis for the next part of the work. Chapters five to eight are dedicated to the tax audit, which is divided into the beginning of the tax audit, the tax rights and responsibilities during the tax audit, the progress of the tax audit and the final chapter is focused on completion of the tax audit. The last chapter is...
State supervision of financial activities
Vondráčková, Pavlína ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee) ; Radvan, Michal (referee)
State supervision of financial activities The topic of this dissertation thesis is the state supervision of financial activities. The topic is really wide, so the author can take into account all of the financial relationships related to this area. This thesis focused on theoretical issues, on the legal relationships in this area, and specifically on the selected areas, in which was a drafted question later on in detail analyzed. In the theoretical area are considered terms such as regulation, supervision and control. The aim was to define these concepts theoretically, to chart their frequency and semantic nature in the area of financial activities. The aim of this thesis was also to investigate, whether it is possible to set out the terms that are used both in everyday and in professional life in an identical meaning, and define specifically for the area of financial law. It has been found that it is very difficult, if not impossible task, as any definition cannot cover the diversity, frequency and a steady increase in the financial legal relations. Higher attention is paid to external control exercised by the Supreme Audit Office. This issue is consider to be very important, but it is underappreciated and very sporadically also published, which is inconvenient and inadequate to the importance of...
Theoretical Aspects of Value Added Tax
Martiník, Pavel ; Boháč, Radim (advisor) ; Vybíral, Roman (referee) ; Radvan, Michal (referee)
The dissertation focuses on selected theoretical aspects of value added tax administration and pays special attention to two areas that have not been sufficiently treated by financial science so far. The first one is the definition and application of legal principles of financial law to value added tax and the second one is the transfer of value added tax administration to those involved in tax administration. The application of the sectoral legal principles of financial law takes place in both substantive and procedural law. The existing financial science in the Czech literature has concluded that the following principles are involved: (i) the principle of the market model of the national economy, (ii) the principle of the payment system, (iii) the principle of regulation of monetary funds, (iv) the principle of democratic legitimation of financial policy, (v) the principle of supervision in public financial activity, (vi) the principle of economic efficiency of financial relations and (vii) the principle of priority of the fiscus. However, nowhere is it satisfactorily defined what specific or rather abstract rules these principles contain and why they were chosen as general principles of financial law forming a regulatory umbrella over the entire field. Unlike the principles of tax law and the...
Alea Iacta Est - Starting Points of The Current Regulation of Gambling with Emphasis on Financial and Legal Aspects of Its Regulation
Řehola, Jan ; Boháč, Radim (advisor) ; Radvan, Michal (referee) ; Vybíral, Roman (referee)
Alea Iacta Est - Starting Points of The Current Regulation of Gambling with Emphasis on Financial and Legal Aspects of Its Regulation Abstract The thesis deals with the general starting points of the current legal regulation of gambling in the Czech Republic, both from the national and international perspective. In addition to a detailed examination of the fundamentals of the legislation, attention is also paid to selected financial and legal aspects of gambling regulation, especially the area of gambling tax, the tax on winnings, and the matter of use of cryptocurrencies and blockchain technology in the gambling field. The thesis consists of three complementary interconnected parts. In the first, interdisciplinary part, the phenomenon of gambling is examined first from the perspective of non-legal disciplines. There are findings from sociology, economics, philosophy, ethics, psychology and there is also a brief look into the history and future of gambling. Interdisciplinary overlap and taking into consideration scientific knowledge from related disciplines is a prerequisite for such a creation of legislation that could achieve the objectives pursued. Harm reduction gambling policy is examined in the second part of this thesis. This part analyses in detail issues related to problem gambling and the tools...
Ideal Crisis Management Mechanism for Credit Institutions and Investment Firms in the European Union
Kropjok, Vít ; Kohajda, Michael (advisor) ; Vybíral, Roman (referee) ; Radvan, Michal (referee)
Ideal Crisis Management Mechanism for Credit Institutions and Investment Firms in the European Union Abstract: The 2007-8 financial crisis brought about the most severe economic contraction since the Great Depression. Regulators on both sides of the Atlantic were taken aback and soon realized that they had no tools to deal with distressed banks and other financial services firms, failure of which could undermine financial stability not only within individual states, but also on a global scale. As a result, central banks of in particular the United States and the Eurozone became the most important actors in the fight against the unfolding crisis and de facto the only "governmental agencies" capable of swift and decisive measures. Their timely and vigorous reaction most likely warded off the collapse of the global financial system, though it was not without controversies. These controversies are analyzed in this dissertation in order to find out what role should central bank have during financial crisis. Governments followed central banks with massive bank bailouts. In many countries, governments went beyond liquidity provision and nationalized their banks, which threatened their own solvency. Although the global financial system has been largely restored in the last decade, it has been achieved at huge...
Personal data processing in banking sector within the context of banking secrecy
Milerová, Sylvie ; Bakeš, Milan (advisor) ; Radvan, Michal (referee) ; Kohajda, Michael (referee)
Personal data processing in banking sector within the context of banking secrecy Abstract Banking secrecy is a concept which has been intertwined with the provision of banking services since the very beginnings of this industry. Even though it is a universally known concept, its legal definition, including piercings of banking secrecy, is not comprehensive. In recent years, its form and the possibilities of piercing it have been evolving considerably due to often conflicting modern legislative trends (emphasis on consumer protection, emphasis on data processing transparency, support of client mobility in the banking sector, support of innovative financial services, sharing of data for crime prevention incl. terrorism, money laundering and tax evasion). The goal of this thesis is to present banking secrecy in a complex manner including the categories and the respective individual concrete piercings within the context of data processing legislation, including laying out interpretation problems from practice and proposing concrete solutions. Further, the thesis, where suitable, the thesis also includes proposals de lege ferenda. The thesis begins with an introduction to the subject matter and is further divided into four chapters, which are followed by a conclusion that sums up the partial conclusions made...
Personal data processing in banking sector within the context of banking secrecy
Milerová, Sylvie ; Bakeš, Milan (advisor) ; Radvan, Michal (referee) ; Kohajda, Michael (referee)
Personal data processing in banking sector within the context of banking secrecy Abstract Banking secrecy is a concept which has been intertwined with the provision of banking services since the very beginnings of this industry. Even though it is a universally known concept, its legal definition, including piercings of banking secrecy, is not comprehensive. In recent years, its form and the possibilities of piercing it have been evolving considerably due to often conflicting modern legislative trends (emphasis on consumer protection, emphasis on data processing transparency, support of client mobility in the banking sector, support of innovative financial services, sharing of data for crime prevention incl. terrorism, money laundering and tax evasion). The goal of this thesis is to present banking secrecy in a complex manner including the categories and the respective individual concrete piercings within the context of data processing legislation, including laying out interpretation problems from practice and proposing concrete solutions. Further, the thesis, where suitable, the thesis also includes proposals de lege ferenda. The thesis begins with an introduction to the subject matter and is further divided into four chapters, which are followed by a conclusion that sums up the partial conclusions made...
Alea Iacta Est - Starting Points of The Current Regulation of Gambling with Emphasis on Financial and Legal Aspects of Its Regulation
Řehola, Jan ; Boháč, Radim (advisor) ; Radvan, Michal (referee) ; Vybíral, Roman (referee)
Alea Iacta Est - Starting Points of The Current Regulation of Gambling with Emphasis on Financial and Legal Aspects of Its Regulation Abstract The thesis deals with the general starting points of the current legal regulation of gambling in the Czech Republic, both from the national and international perspective. In addition to a detailed examination of the fundamentals of the legislation, attention is also paid to selected financial and legal aspects of gambling regulation, especially the area of gambling tax, the tax on winnings, and the matter of use of cryptocurrencies and blockchain technology in the gambling field. The thesis consists of three complementary interconnected parts. In the first, interdisciplinary part, the phenomenon of gambling is examined first from the perspective of non-legal disciplines. There are findings from sociology, economics, philosophy, ethics, psychology and there is also a brief look into the history and future of gambling. Interdisciplinary overlap and taking into consideration scientific knowledge from related disciplines is a prerequisite for such a creation of legislation that could achieve the objectives pursued. Harm reduction gambling policy is examined in the second part of this thesis. This part analyses in detail issues related to problem gambling and the tools...
Sukuk as Islamic Financial Instruments from the Perspective of Czech and European Law
Vojtěch, Jakub ; Bakeš, Milan (advisor) ; Marková, Hana (referee) ; Radvan, Michal (referee)
Sukuk are a special kind of securities based on Islamic law. Being an up-to-date and increasingly important instrument, sukuk are traded in financial markets of not only Muslim countries. The aim of the dissertation is to review this Islamic legal institute in its entirety and to examine it from the point of view of the Czech and European Union legal regulation of securities and financial instruments. The starting point of the dissertation is the assumption that by studying foreign law and comparing its institutes, it is possible to achieve a better understanding of one's own legal regulation and possibly create new solutions that would otherwise be hidden in the standard context of understanding national law. The dissertation deals with sukuk both in terms of their theoretical definition provided by the Islamic legal theory (the idealistic approach) as well as from the point of view of their actual form in practice as products of Islamic securitization (the pragmatic approach). The analysis of the examined legal institute results in a new definition of the concepts of sukuk and Islamic securitization. The paper further concentrates on the structures of a total of seven main types of sukuk, namely: (i) Sukuk al-Ijarah, (ii) Sukuk al-Murabahah, (iii) Sukuk as- Salam, (iv) Sukuk al-Istisna'a, (v)...

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