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Taxation of self-employment income (a comparison of Czech legal regulation and the regulation of selected EU countries)
Nýdecký, Vít ; Karfíková, Marie (advisor) ; Marková, Hana (referee)
1. Abstract Name of the thesis: Self-employment taxation (comparison of legislation in Czech Republic and selected countries within EU). Main goal of this work is to gather and compare taxation of self employed people in Czech Republic and other selected countries within European Union. These selected countries include Poland and Portugal. Analysis of more legislations brings wider perspective to the topic and it is being utilized in de lege ferend reasoning about form of self-employment taxation in Czech Republic. Part of this work is also to recommend adjustments for mentioned legislation. The work is divided into introduction, four parts describing goals of work and conclusion. Introduction contains goals and is setting up methods, which help to achieve these goals. First part is about general tax definition, then it describes it's functions and principles on which the legislation should be build on. It also contains description of legislative system and define some core elements, which are described in the next part. Second part analyzes problem of self-employment taxation in Czech Republic, continuously thanks to analysis of subjects, objects, tax base and other individual elements, which are needed for defining the amount of tax. Third part is divided into two segments describing legal truth of...
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Legal issues of municipal budget changes after their approval
Steffel, Martin ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Legal issues of municipal budget changes after their approval Abstract The thesis deals with the formation of the municipal budget and its changes during the budget year, using the descriptive method to first describe the state budget, its links to municipal budgets, and then the rules for changes to municipal budgets. By comparing three selected municipal budgets depending on population, the thesis examines the hypothesis of whether each municipality follows all the legal rules and in particular the principles of budget law. The thesis itself is divided into three parts. The first part deals mainly with the legislative regulation of the state budget. This part also focuses on the links between other budgets and the state budget. The second part of the thesis is the most descriptive. First, it explains what the municipal budget consists of, followed by a description of the formation of the municipal budget, its changes and its final review. The third part is a specific comparative analysis of three municipal budgets, showing how each municipality sets its budget, the reasons for changes in the budget and whether the municipality complies with all the principles of budget law. The section concludes with an assessment of the results. Based on the writing of the rigorous thesis, it is found that although the...
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Special forms of taxation and levy on energy companies in the European Union
Šipoš, Tomáš ; Marková, Hana (referee)
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 for understanding the issue of special forms of taxation of...
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Transfer prices: meaning and definition from constitutional law perspective
Hájek, Jan ; Marková, Hana (advisor) ; Mrkývka, Petr (referee) ; Sejkora, Tomáš (referee)
140 Transfer prices: meaning and definition from constitutional law perspective Abstract The thesis deals with the problem of the definition of transfer prices in the substantive tax law, which in general terms it puts in connection with the constitutional requirements arising from the theory of law and normative formation. Thus, the basic grounds for the regulation of transfer pricing in Act No. 586/1992 Coll., on Income Taxes and the OECD Model Double Tax Convention as primary sources of law, legislative definition of this area in domestic and international tax law are defined. These are further elaborated into the detailed level of the methodology of determining the transfer price, which follows from the Instruction of the General Tax Directorate D - 34 and the OECD Transfer Pricing Guideline, and are also subjected to a critical examination in terms of their legal bindingness, position in the legal system, but also from the perspective of the rule of law maxim in the sense of the clarity of the law and its predictability. On the basis of the submitted argumentation, it is concluded that none of the above-mentioned documents defining the procedure by which the transfer price is to be determined is a binding source of law a limine and will always constitute only a non-binding instruction or guide to its...
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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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National corporation under Czech law with a focus on Budweisser Budvar
Tomášek, Prokop ; Boháč, Radim (advisor) ; Marková, Hana (referee)
National corporation under Czech law with a focus on Budweiser Budvar Abstract This thesis deals with the national corporation Budweiser Budvar, which is one of the last representatives of national corporations in the Czech legal system. At present, there is no law specifically regulating the issue of applicable legislation for national corporations. Therefore, this thesis examines what legislation applies to regulate the relations of national corporations, specifically focusing on Budweiser Budvar. In particular, it examines to what extent the State Corporation Act governing the relations of state-owned corporations applies in regulating the relations of national corporations, and whether or not it can be concluded that a national corporation currently constitutes a separate legal form distinct from a state corporation. Budweiser Budvar is one of the most valuable state-owned corporations, which further adds to the need to know the legal framework applicable to the regulation of its legal relations. To clarify the solution of this issue, proposals for a change in the legal form of Budweiser Budvar, i.e., its transformation, are emerging in the Czech Republic. Therefore, the thesis also seeks an answer to the question of a possible future legal form to which Budweiser Budvar should be transformed. From the...
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"Golden' crops"- reason for their origin, construction, as well as use
Vlach, Jakub ; Rothová, Olga (advisor) ; Marková, Hana (referee)
Vitamin A deficiency is a long-term issue influencing mainly the population of poor countries. It causes a number of health problems (eyesight quality, susceptibility to infection diseases). Vitamin A is obtained naturally from food, however in poor countries there is a lack of varied diet rich in micronutrients. Local population is dependent on a few crop types actually planted and harvested is such regions. A sustainable way to improve this situation is growing of biofortified rice, maize, sweet potato, banana, sorghum, or cassava. These crops are called "golden crops" for their specific yellow to orange color. In the thesis, I thoroughly describe the biosynthesis of Provitamin A and the issue of its deficiency. Based on studied literature, I have compiled the currently known information about the production of golden rice and other golden crops consumed mainly in poor countries. There is a breeding method aiming at increasing the level of β-carotene in consumed parts of plants described for each particular crop type. Described methods are either conventional when the enriched plants are obtained through traditional breeding (sweet potato), or processes of genetic engineering are applied because of the insufficiency or impossibility to use conventional methods (banana, rice, cassava, sorghum)....
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Public Private Partnership
Lajdová, Magdaléna ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Public Private Partnership Abstract A Public Private Partnership represents an alternative financing option for public infrastructure or service projects involving a private partner. The main goal of a such project is to receive benefits from the public and private sector and to transfer risks to a partner that is equipped with skills in order to manage the individual risk. Provided that certain conditions are fulfilled, this method is an effective option of financing infrastructure projects. However, this alternative way of financing has not been adopted at national level yet. The main goal of the thesis is to evaluate whether the current concept of PPP projects in the Czech Republic is effective, whether it is appropriate and to analyse the main PPP financing methods and procedures. The first part of the thesis explains the concept of PPP and related terms, emphasizes on the basic conceptual features of PPP projects and briefly summarizes the most commonly used models of Public Private Partnerships. At the end of the first part, the author provides a demonstrative list of the most significant differences between PPP projects and conventional public procurement. The second part of the thesis discusses the principles of PPP projects, the current legal framework at the European and national level. It also...
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Public support for business focused on European funds
Siváková, Miroslava ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Public support for business focused on european funds Abstract The doctoral thesis is focused on the topic of public business support from the perspective of law enactment. The primary focus of this thesis is to identify problematic questions, analyse such questions with regards to contemporary practice enforcement, and consecutive proposition of trouble solving proposals including specific propositions for legislation enactment de lege ferenda. The thesis is focused on legal regulations of the business support in form of donation provided to the businesses for the purpose of business support in narrow terms. The thesis describes public support provided from the European structural and investment funds. I have also included, for completeness 'sake, European Union's initiatives that are supervised directly by the European Union. The thesis also includes comparation of programming periods of 2014y - 2020y and 2021y - 2027y. As for the business distinction of businesses into small and medium businesses I have provided legal definitions of small and medium businesses. Since the definitions of a small and medium businesses are nowadays closely connected with the term of public procurement, I have also included ambiguities of the definition with regards to public procurement law. I have also analysed selected...
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Theoretical aspects of tax avoidance in the field of income taxes
Šmirausová, Petra ; Marková, Hana (referee)
1 Theoretical aspects of tax avoidance in the field of income taxes Abstract in English The dissertation deals with the theoretical aspects of the controlled foreign company rules (CFC rules), which are the transposition of the Council Directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market (ATA Directive). It focuses on current issues of compliance of the Czech CFC rules with double tax treaties and with primary EU law, as well as the question of the ability of this legislation to achieve its purpose, which is to prevent tax avoidance. The purpose of the dissertation is to join the doctrinal discussion of conceptual problems associated with the CFC rules and at the same time to present conclusions that will enable the Czech tax policy makers to better deal with the legislation of this measure and achieve greater legal certainty in implementation of this measure. The argumentation presented in this dissertation leads to several theoretical and practical conclusions. First, it points to the fact that the Czech CFC rules are not entirely able to achieve its purpose and thus to prevent tax evasion. This dissertation identifies reasons of this problem which are (i) the scope of the CFC rules, which is not wide enough to cover all actions that are...
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