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Special forms of taxation and levy on energy companies in the EU
Šipoš, Tomáš ; Karfíková, Marie (advisor) ; Marková, Hana (referee) ; Trubač, Ondřej (referee)
Special forms of taxation and levy on energy companies in the EU Abstract The topic of the dissertation is special forms of taxation and tax burden of energy companies in the EU. Under the influence of rising wholesale energy prices, more and more Member States are adopting special forms of tax for energy companies in order to tax the so-called extraordinary income of energy companies. I consider the chosen topic of the dissertation to be actual, especially in the spectrum of current developments in social realities in the EU. Energy is a sector of the national economy that is subject to strict legal regulations, especially in pricing. In addition, energy is a very investment-intensive sector. I consider the focus on special forms of taxation and mutual comparison of these tax policy institutes to be beneficial for de lege ferenda legislation. The main goal of the presented dissertation is to evaluate the existing forms of special taxes and levies for energy companies in the EU. Internally, the dissertation is divided into chapters. The dissertation contains three tables and two graphs. The first chapter deals with the definition of the aim of the dissertation and the definition of the work methodology and the applied research method. The second chapter is devoted to the elaboration of the theoretical basis...
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Legal regulation of insurance intermediaries activities
Málek, Jan ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
of the thesis In this thesis I deal with a comprehensive view of the legal regulation of the activity of insurance intermediaries, including a look into the history, analysis of the current national and European legislation and the expected development of national regulations. Work has been divided into four chapters. The first chapter is dedicated to the insurance industry as a specific economic sector. Here I define the concept of insurance, dealing with the history of the industry and briefly mention the existing legal regulations of insurance in the Czech Republic. At the end of the first chapter I analyze the various distribution networks in the insurance industry with reference to the inclusion of insurance intermediaries as the most important distribution channel. The second chapter is devoted to detailing the significance of insurance intermediaries and the nature of their activities. Similar to the first chapter, here is also a part briefly focused on a historical development of insurance intermediaries activities. A substantial part of this chapter is devoted to current legislation, of which the most important institutions are analyzed in separate sections. Gradually deal with the Insurance Intermediaries Act as a whole, individual categories of insurance intermediaries, the conditions of...
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Bureaucratic demands of the tax system in the CR
Němečková, Leona ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
In my thesis I deal with examination of administrative demands of the tax system in the Czech Republic, causes thereof and possibilities of solution. For the reason of the thesis extent I examined only direct taxes although indirect taxes show the great potential to reach savings in administrative demands as well and general conclusions may be applied to them. The thesis is divided into four chapters. In chapter I. I define the term of administrative demands as a cause of inefficiency of tax collection system. I look for the causes in principles of the constitutional system of the Czech Republic and tax system, i.e. in its individual tax laws. For comparison I examine the issue also in other countries of the European Union and in Russia to get to know, how effectively tax systems in other states work. In chapter II. I analyze particular parameters of the tax system, such as registration procedures, filing of tax returns concerning individual taxes, additional payments of taxes and tax advance payments, communication with authorities, process of tax recovery, making controls. In chapter III. I propose solution arising from analysis made in previous chapters, which should decrease the administrative demands by various methods. My aim is to keep the same volume of collected taxes. In final chapter IV....
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Relationship between the central bank and commercial bank
Pastorčák, Jan ; Bakeš, Milan (advisor) ; Karfíková, Marie (referee)
Relations of Central bank to Commercial banks The purpose of my thesis is to analyse relations among central bank and commercial banks in current view with emphasising on situation in the Czech Republic. This analysis is a critical appraisal of issues in relation to current legislation, and last but not least also the planned changes, which are currently under discussion. The thesis is divided into five chapters with introduction and abstract. Chapter One is introductory and defines basic terminology used in the thesis like banking system, central bank and commercial banks. This chapter is subdivided into four parts. Part One describes central bank and banking system. Part Two describes central bank, its position, activity and tools. Part Third is focused on commercial banks. Final part deals with trends in the development of the banking sector. Chapter Two characterises subjects of banking system in the Czech Republic and is divided into two parts. Part One outlines organizational structure of the CNB and its main functions. Part Two outlines organizational structure of commercials banks in the Czech Republic. Chapter Three concentrates on banking regulation and supervision and its division. Part One analyzes arguments for and against bank regulation. Part Two is focused on banking regulation and...
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State supervision over financial activities
Michalec, Filip ; Bakeš, Milan (advisor) ; Karfíková, Marie (referee)
State supervision of financial activities I have chosen this topic because financial supervision plays a very important role as it ensures stability of financial markets and thereby helps to stabilize national economies. Contemporary legislation in the area of financial supervision is undergoing major changes in order to reflect devastating impact of the financial crisis. Therefore it is substantial to analyze this legislation because its effect on financial law can be significant. The aim of this thesis is to analyze financial supervision and its different methods together with the proposed changes of financial supervision in the European Union. I have decided to concentrate on current and proposed legislation in the European Union because it will directly affect the Czech Republic as a member state. Chapters two and three explain the term financial supervision and major methods of financial supervision used in different countries. Chapter four analyzes legislative aspects of financial supervision in Czech Republic and its major current objectives. Legal status of the Czech National Bank as an integrated financial supervisor is also assessed in this chapter. Different types of financial supervision are then compared in chapter five. No financial supervision method is preferred because I believe...
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Recodification of substantive private law and property taxes
Švecová, Jana ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
This master thesis deals with the impact of recodification of private substantive law on property tax legislation, however, it is mostly concerned with real estate transfer tax. This paper is divided into four chapters including introduction and conclusion. The second chapter deals with recodification and the most important changes it has brought and their impact on property tax legislation. The central third chapter is concerned with the effective regulation of real estate transfer tax, which is thoroughly analysed and compared with the previous legislation. Apart from this, the chapter critically evaluates this legislation and introduces suggestions 'de lege ferenda'.
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