|
|
Recodification of substantive private law and income taxes
Maryško, Lukáš ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
The purpose of this thesis is an analysis of changes in Czech substantive private law resulting from the New Civil Code no. 89/2012 Coll, and the Act on Business Corporations no. 90/2012 Coll., with an impact on tax law as a part of finance law, in particular on regulation of income taxes. The thesis comprises of three parts. In the first one, terminological and material changes contained within the recodification which require amendment of tax legislative are introduced - new terminology of the new private law regulation, new legal institutes and changes in current institutes (e.g. public-benefit persons, extensive notion of a thing or trusts as a separate ownership without legal personality). The second part of the thesis analyses the governmental draft of the Act on Amendment of Tax Legislative in Relation to Recodification of Private Law and on Amendment of Certain Acts and reflection of the recodification in Act no. 586/1992 Coll., on Income Taxes as amended. Institute of public-benefit taxpayers or taxation of income arising in respect of inheritance are examined among other changes. Other amendments not directly related to the recodification (e.g. integration of inheritance and gift taxes or exemption of shares in profit of business corporation from taxation) are also briefly mentioned. Finally, the...
|
|
|
Budgetary responsibility
Jarošová, Tereza ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The aim of this thesis is to analyse a concept of budgetary responsibility. Taking into account current financial crisis, this topic becomes more and more important, because long term deficit financing has had negative effects on the economic situation. Thesis aims to analyse the situation from legal as well as economic prospective. The thesis also compares legal adjustments of budgetary legislation and legal facts regarding rules of budgetary responsibility in the Czech Republic and Spain. The biggest stress is put on the analysis of subsequent findings and evaluation, whether or not the establishment of rules of budgetary responsibility is neccessary, which form (constitutional or statutory) and which content would be the most beneficial. The first chapter is dedicated to definition of concept of budgetary responsibility and related notions such as state budget and public debt, including contemplation about most common causes and consequences of those phenomenons. Since legal and economic discipline is mutualy connected, I incorporated also explanation of economic theoretical approaches to a deficit financing. Second and third chapter focuse on description of legal regulation of general part of budgetary law in the Czech Republic as well as description of current bills of constitutional laws...
|
|
|
Abuse of the law in tax law
Plevová, Magdaléna ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
- 1 - Abstract The purpose of my thesis is to characterize and analyze the doctrine of abuse of rights in relation to the tax law. The second objective of this thesis is to make a conclusion if the current legal regulation of this doctrine is sufficient in the Czech legal system. The thesis is devided into six chapters in accordance with the topics. The first chapter proposes notions of "tax" and "tax law" and then describes interpretation of tax law. The second chapter deals with issue, what kind of right is abused. Following chapter is important because it differentiates among the notions of real content of legal acts, circumvention of the law, and tax optimization in relation to abuse of law. The crucial part of this thesis is chapter four called "Abuse of Law" which concerns the detailed introduction to the abuse of law doctrine. This chapter contains five subchapters, when the second one deals with the general principle of prohibition of abuse of rights of European law and following subchapters compare Czech and French legal regulation of the abuse of tax law. The last subchapter describes procedure of Czech tax administrator to combat abuses of tax law. The fifth chapter contains deeper analysis of cases of abuse of tax law. There are analysed two cases of the European Court of Justice and some cases...
|
|
|
Time-limits for tax assesment
Koníčková, Ester ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
In this thesis I describe the development of the legal frame for a statutory time limit, a period within which an official government authority can assess, reassess, calculate and issue taxes according to the law on Administration of Taxes and Charges (Nr. 337-1992) as amended and consequently replaced by the Tax Code, law nr. 280- 2009. Such time limit is crucial to establish a clear period during which tax can be assessed or a reassessed and issued to a subject with tax duty. After expiration of such time limit tax can no longer be calculated, and the tax proceedings therefore seize, without having the possibility to modify the tax as it was calculated last. The goal of this diploma thesis is to introduce the development of the legal frame for a statutory time limit for assessment and reassessment of taxes in the light of the modern case-law and its effects. The work includes cases from the Constitutional Court as well as administrative courts and it deals with the aftermath of their findings and lists the impact of such findings on private legal practice and by extension also on the tax subjects themselves. The thesis is divided into 8 individual chapters. Chapters 1 - 4 deal with tax proceedings, and time periods generally, time periods for tax administration and the calculation of course of...
|
|
|
Tax-qualified and non-tax qualified expenses
Sůra, Jiří ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
TAX AND NON-TAX EXPENSES Abstract Master thesis "Tax and non-tax expenditures" deals with the definition of tax and non- tax expenditures in terms of their classification in the tax system. It also clarifies what expenses are, and it further explains some tax expenditures in more detail. The second chapter deals with the tax system and basic distribution of taxes. It also generally describes the basic tax calculation. The last section of this chapter mentions taxes which encompasses the term "expenses". In the third chapter, the income tax is discussed in more detail. The method of calculating the basic tax value for both individuals and legal entities is examined here. Entities dealing with income taxes are also listed and subsequently divided into two categories: (i) entities required to pay the tax and (ii) entities responsible for collecting the tax. Further subdivision of entities is also mentioned. The income tax is further explained from both perspectives of legal and natural persons. Chapter Four is the most comprehensive part of the thesis. The expenses are defined with respect to income tax. This chapter also describes the relationship between costs and expenses and their differences. In the next section of this chapter fixed expenses and their importance are analysed. The fixed expenses applied...
|
|
|
Taxation of income of natural persons resulting from business and other forms of self-employment
Pauler, Zdeněk ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
The title of this diploma thesis is taxation of personal income from business and other self-employment. This thesis is divided into two main sections, which contain subsections. In this work mainly discusses the income of entrepreneurs, individuals, and individuals with income from self-employment. To the forefront in the first part mainly focus on the description of the construction tax as a whole, focusing on individual elements of taxes, which are the subject of tax subject to tax, tax base, tax rate and tax, while the nature of the construction tax is the most space devoted to subject to tax , that is, income from business activities which are pursuant to Act No. 586/1992 Coll., the Act on Income Tax, income from agricultural production, forestry and water management, income from trade, income from other business in accordance with special regulations, which are receipts for instance lawyers, accountants, tax advisors, auditors, dentists and notaries, and the last business income is income from investments featured partners general partnership and limited partnership general partners in profits and income from other self-employment, which is income from the use or provision rights from industrial or other intellectual property, copyright, including rights related to copyright, including income...
|
|
|
Time-limits for tax assessment
Červinková, Andrea ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
77 Abstract The purpose of my thesis is to analyze the current tax administration regulation with respect to the time-limits of tax assessment. The reason for my research is the fact that a new tax administration code came in force recently where lot of interpretational conclusions were codified. Due to the fact that the previously in force Act No. 337/1992 Coll., as subsequently amended, Code of Tax Procedure 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 Administration. The purpose of this paper is to determine how the main task was accomplished; this is whether the new code guarantees higher level of regulatory certainty for the tax administration recipients - above all for...
|
|
|
Tax revenue in the budget of a municipality
Vrbata, Tomáš ; Marková, Hana (advisor) ; Boháč, Radim (referee)
Tax revenue in the budget of a municipality The thesis is composed of four main chapters. Each of them dealing with different problems that are connected with the tax revenues of municipalities. Chapter One describes the position of municipalities from 19th century until today. Chapter Two focuses on definition of budget and budget system. Then Chapter Two deals with the basic phases of budgetary process, for example budgetary approval procedure or budgetary control. This chapter also mentions the most important principles of budget. Next subchapter is concerned with the revenue and expenditure of the budget. The third chapter analyzes the tax revenues of municipalities generally. Tax revenue creates the greatest share of the income of municipalities. Tax revenues of municipalities are redistributed according to the Assignment of taxes act No. 234/2000. This act is also described in the Third Chapter. Chapter Four analyses individual municipal tax revenue sources. This chapter is subdivided into three parts. First subchapter concentrates on property tax. Subchapter Two and Three is composed of an analysis of personal income tax and corporate income tax. The last chapter is devoted to other municipal tax revenue, i.e. charges. This chapter consists of three parts. Part One addresses the issue of local...
|
|
|
State funds
Šimon, Jan ; Boháč, Radim (advisor) ; Marková, Hana (referee)
This thesis deals with the issue of funding public needs through State funds. It is not very well known to the public, but very interesting institution with which everyone can encounter in everyday life. The main objective of this work is to define and evaluate the possible development of the State funds in the Czech Republic de lege ferenda. The sub- objectives include the legal framework for the functioning of the State funds (their financing and organizational structure ) and a comparison of Czech legislation with foreign, specifically examples of State funds in Poland and the Slovak Republic. The thesis is composed of five chapters. First part is designed to lay down the theoretical foundation for further explanation, readers familiar with the area of public finances, namely the budgetary management. The second chapter defines and describes the system of fund off-budget funds. The third part is devoted to the various State funds in the Czech Republic (currently there are six of them), their common features and brings positives and negatives of their existence - as de lege lata. The following chapter gives examples of international regulation that we can use as a source of inspiration. Last, the fifth chapter analyzes the State funds de lege ferenda. Its mission is to bring possibilities of the...
|
|
|
Public contract from the perspective of public authority and their financial and legal aspects
Jurošková, Martina ; Marková, Hana (advisor) ; Boháč, Radim (referee)
Law on public procurement is very interesting and dynamic part of the Czech law. It is subjected to adjustment in particular Act No. 137/2006 Coll., On Public Procurement, as amended, but is also modified by legislation of the European law. Important are decisions of the European Court of Justice. This thesis entitled "Procurement from the perspective of public authority and their financial and legal aspects" deals with public procurement in particular from the perspective of public authority. The introduction explains the basic concepts and outlines some current problems. The first chapter should provide fundamental insights. The second chapter deals primarily with the relationship of public contracts to public budgets. Attention is focused on local government units - the municipality. The third chapter brings a closer look at the public contracts as such. It offers a definition of each division and category of contracting authority, division of public contracts by type and pursuant to the above estimated value. The fourth chapter deals with the procedural part of public procurement law such asprovisions for the procurement, evaluation, selection of the best offer and other related aspects. The penultimate part of the thesis includes supervision of compliance with the Public Procurement Act. It...
|
guest ::
RSS feed.