|
|
The process of creation of the budget of the Capital City of Prague
Nováková, Irena ; Boháč, Radim (referee) ; Marková, Hana (advisor)
Proces tvorby rozpočtu hl. m. Prahy Diplomová práce - 89 - 11. Summary Budget process of the City of Prague This thesis discusses the main aspects of the budget process of the City of Prague. At the beginning of the thesis there is a general description of the budget, position of the City of Prague and its municipal districts and the competence of local authorities in the sphere of budget. The first part is also focused on the rules of creation of the budget defined by law, the application of this rules in Prague as well as the procedures defined by the municipality itself. The position of Prague as the capital city of Czech Republic is defined in the Constitution of Czech Republic and in the Act No. 131/2000. The administrative powers of municipal districts are laid down in the Charter of the City of Prague. Together with the Prague City Hall, the municipal districts provide for both self-government and statutory functions of state administration. The city's principal administrative bodies are the Prague Assembly and the Prague Council. They are elected for a four-year term. The executive body is the Prague City Hall with its specialised departments and sections. Major issue of this thesis aims at the budget outlook and the creation of the budget as a unigue kind of procedure consisting of several phases....
|
|
| |
|
|
Flat tax
Spišský, Jakub ; Marková, Hana (advisor) ; Boháč, Radim (referee)
RESUMÉ Application of flat tax in the Slovak Republic causes better allocation of income to state budget and reduces rate of repartitionings of income in the society. Moreover, from a long-time aspect, it stimulates economic growth and creation of investments. From an individual's and companies' point of view, the flat tax eliminates progressive taxation, which up to now affected mainly those who enjoyed success - those with higher income in the society. On the other hand, the flat tax implementation requires that the more successful companies or individuals pay less and the less successful ones pay more than they would under the progressive tax system, for the state to raise the same amount of money. Implementation of the flat tax instead of the progressive taxationis an important step in the right direction, but deffinitely not the final station. There is still a lot of discussion going on about the fairness of this form of taxation. It is not entirely true that everyone who works and earns income deduct from their income 19%. The reason for this is the system of exemptions - nondeductable minimum and the tax bonus for a child, which makes it possible to reach a negative tax. The higher the nondeductable minimum, the higher the taxation differences. Flat rate significantly decreased progressivity in the...
|
|
|
Protection of consumers in relation to banks
Orlová, Adéla ; Kotáb, Petr (advisor) ; Boháč, Radim (referee)
67 ABSTRACT Consumer Protection in Relation to Banks Consumer protection is a form of governmental regulation, which protects the interests of comsumers as a weaker contracting party. This work is focused just on part of it, namely on the protection of consumers in relation to banks. The preamble deals with the determination of individual parties in consumer relation - consumer and bank as a supplier. The concept consumer is included in several acts. Consumer Protection Act defines a consumer as "a natural person or a legal entity that purchases products or uses services for other purposes than enterprising with those products or services". Because of specific determination of the concept "consumer", in this work another concept is used, namely a bank client. Bank is deteminated by the Banking Act and as a legal entity with its registered seat on the territory of the Czech Republic, established as a joint-stock company which accepts personal deposits and grants loans, and which has a banking licence for performing these activities. It also provides a survey of general principles and legal regulations connected with consumer protection in the area of banking. The next part is concerned with the consumer protection according to banking regulations. These regulations are the Banking Act, the Czech National...
|
|
|
The donation tax, inheritance tax and real property transfer tax in the Czech Republic and neighbouring countries
Jarabicová, Andrea ; Novotný, Petr (advisor) ; Boháč, Radim (referee)
Inheritance tax, gift tax and real- estate tax in Czech republic and in neigbouring countries In my master thesis I am trying to focus on a transfer taxes. Specifically I am focusing on inheritance tax, gift tax and real estate tax. I decided to concetrate on this field because levying these kind of taxes is connected to almost every human being and a man experencies it at least once in a lifetime. This experience does not have to be pleasant all the time. Legal regulation of taxes in the Czech republic is included in a legal norm, regulating single types of taxes in one comprehensive regulation called tax system. The Inheritance tax, gift tax and real-estate tax have gone through various changes since the year 1989. It illustrates more than thirty updatings of the law number 357/1992 Sb., which deals with above mentioned taxes. In the first part of my thesis I am trying to sketch the taxes from the general perspective. I am describing question of public revenue, divergence between the terms tax scheme and tax system. The end of this part I am closing with the evolution of the tax scheme in Czech republic. In the next chapter I am opening the question of basic construction elements of taxes. I am trying to clarify it to the reader to have the possibility to continue with the concrete taxes without any...
|
|
|
Financial aspects of copyright
Valeková, Anna ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The aim of this thesis is to fi nd and analyze connections between tax law and copyright law. I sought to look at the revenue statutes from the prospective of the author whose craft's income and rights in property have to be taxed somewhen and somehow. The key sources of law I used included Copyright Act, Law of Income Tax, Law of Value Added Tax, Law of Gift Tax, Death Duty and Real Estate- Transfer Tax. The most important is the Law of Income Tax because it is connected to the copyright law in the broadest extent. During the study of relevant legal sources I did not want to focus only on the various statutes but I pursued to work also with judicature of the Czech courts. Unfortunately I found only one decision of the regional court concerning my issue. Nevertheless a fact that Czech courts are not often concerned with the questionable issues regarding application of the tax law in the fi eld of copyright leads me to the conclusion that the tax legal form is suffi cient. Inspite of that there are some controversial moments in practice that I dissected in this thesis. I can see possible problems when seeking to classify variuos earnings of the author according to the several types of earnings defi nied by the Law of Income Tax. Along the application of the Law of Value Added Tax, Law of Gift Tax, Death Duty...
|
|
|
Expenditures from the budget of the capital city of Prague
Svobodová, Lucie ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Summary: Expenses of the Budget of City of Prague This thesis discusses the aspects of expenses of the budget of City of Prague as the municipality. At the beginning of the thesis there is a general description of the process of creation of the budget of City of Prague focusing on both, the rules of creation defined by law as well as the internal procedures defined by the municipality itself. The described process of the creation of the budget is then followed by the characterization of procedures of approval of the budget and finally there is a specification of the evaluation process and the approval procedure of the Prague financial statement. The thesis further focuses on the sources of the budget, i.e. the income of the budget. The income structure of budget is constituted by tax income, local fees, subsidies, and by capital income from the sale of the property in the ownership of City of Prague. The tax income creates 70 % of the total income of City of Prague, of which the most significant is the VAT income. Major issue of this thesis is the expenses of the budget of City of Prague. The thesis distinguishes the expenses into two main categories. Current expenses form the first one, the second one is formed by capital expenditures. The main focus of the thesis on the field of expenses is in the parting...
|
|
| |
|
| |
|
| |
guest ::
RSS feed.