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The tax system and agreements on the avoidance of double taxation
Pochmon, Zbyněk ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee)
This diploma thesis entitled "The tax system and agreements on the avoidance of double taxation" analyses the Czech tax system and international double taxation, both generally and within individual contract models on the avoidance of double taxation. The diploma thesis is divided into three parts on this basis - the parts are dealing with tax system, international double taxation and agreements on the avoidance of double taxation. The beginning of the first part of this thesis is more theoretical. It contains a brief description of tax and tax system, analyses their basic elements (tax subject, tax object, tax base, tax rate and maturity of taxes) and divides taxes - the main partition is on direct and indirect taxes. This thesis, however, does not omit basic tax functions (fiscal function, allocation, redistribution, stimulation and stabilization) and the basic principles of taxes (legal perfection principle, the principle of tax fairness, tax efficiency principle, the principle of right effect on the behaviour of economic subjects and the principle of clarity of the tax system). The thesis also focuses on budgetary allocation of taxes. Subsequently, the thesis describes the Czech tax system. The description is based on individual taxes imposed in Czech Republic. These taxes are analysed on the...
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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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Legal issues of transactions with securities and financial derivatives
Pospíšilová, Karolína ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee)
1 Abstract Legal issues of transactions with securities and financial derivatives The aim of this thesis is to analyse valid legal regulations concerning securities and financial derivatives, to compare it with regulations valid before recodification of Czech private law as well as to describe operation of the financial market, where transactions with securities and financial derivatives take place, through analysis of capital market regulation and supervision. The thesis is composed of three main chapters. Chapter One is focused on a definition of the financial market and its structure and further examines the capital market as a part of the financial market. Primary attention is concentrated on capital market regulation and supervision from the perspective of international, European and national law. Conclusion of this chapter deals with the main organizer of the regulated market in the Czech Republic, i.e Prague Stock Exchange. Chapter Two concerns the definitions of securities and their classification according to their forms and types. Shares, as one of the most important type of securities, are covered in more detail. This chapter also outlines issuance of securities and describes main contracts concerning securities. This part also includes a dedicated section on investment instruments embracing both...
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Taxation of income resulting from business activities and other types of self-employment
Pohořská, Veronika ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee)
The thesis is composed of five chapters, each of them dealing with different aspects of The Personal income tax. Chapter One is introductory of the tax system of Czech republic and about changes in this system. The second part of the chapter one describes The Income taxes in Czech Republic and its legal regulation, which is inhere in an act called Income Taxes Act no. 586/1992 Coll. This act established Czech Republic in 1.1.1993. In the present time, income taxes represent one of the most profitable canals of the state budget, even if, in the last years, their share is running down at the expanse of indirect taxes. The income tax is a universal tax and the whole incomes of individuals are liable to this taxation. Chapter Two examines relevant Czech legislation about the Self-employed person income tax. The chapter consists of eleven parts. Part One focuses on tax subjects, a taxable person (resident and non resident) and a tax payer. Tax for an individual who meets the criteria of a "permanent resident" of the Czech Republic is calculated on his income earned inside the Republic and abroad. A non-resident who is employed in the Czech Republic pays tax only on income earned in the Republic. Part Two investigates the object of tax of the Personal income tax, which is divided into five parts. Part...
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Taxation of income of natural persons as members of business companies
Koníř, Jan ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee)
Taxation of income of individuals as company participants Probably the most of individuals only have income from a dependent activity or individual undertaking, however, the category of company participants is not to be neglected as it presents in several cases a source of rather higher income than a regular employment can provide and it facilitates serveral tax pushdown strategies. Their description as well as a wider delimitation of the taxation of individuals as company participants among the Czech taxation system are the aim of this thesis. The whole topic is divided into five parts where apart from introduction and conclusion the fundamental terms of related commercial law, the basic institutes of taxation of individuals' income and finally the taxation of individuals as company participants itself are to be presented. The company according to the Czech law is defined as a corporation arisen from a contract having a commercial aim. A list of exceptions exists than to these three capacities. A participant on a company is a person to whom rights and duties from the company's existence arise and whose participation is presented through the pertinence to the partnership contract or though financial conribution into the capital stock. The total of patrimonial and other rights is legally represented by a...
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