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Collecting fees for the removal and other disposal of communal waste
Řeháček, Martin ; Vondráčková, Pavlína (advisor) ; Kohajda, Michael (referee)
The aim of the thesis is to describe effective legislation that regulates collecting fees for removal and other disposal of municipal waste organised by municipalities. There are used also various socioeconomic approaches and the thesis seeks for the best solution how to collect the fees for the service. The study is mainly focused on Municipal Fees Act and its regulations because they cause most of problems in practice. Author's opinion is that such a regulation is completely wrong. According to the author of the thesis, there were found features of The Tragedy of the Commons theory in the regulations which means in practice that the whole system is going to either collapse or cost even more money to be kept. The next negative of the legislation is the possibility to circumvent paying the fees. Then, it was proved in the study that the main principle which is the legislation built on, does not work in practice. The principle is that costs paid for the removal and other disposal of municipal waste are supposed to be equivalent to a number of inhabitants living in a town. Because of an absolute personal principle, it was also described in the thesis that minors become debtors when they turn 18 because of their irresponsible parents who do not pay the fees for them. It was recognized in the thesis...
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Tax issues of ownership and transfer of real property with special regard to the ownership of residential premises
Šebela, Ondřej ; Vondráčková, Pavlína (advisor) ; Boháč, Radim (referee)
Appendix 73 Title: Tax issues of ownership and transfer of real property with special regard to ownership of flats The main purpose of my diploma thesis is to point out specifics of real property taxation. I used ordinary situations and tried to focus on remarkable aspects of this area of law. Mentioned difficulties may arise in any time and affect anyone who deals with real property and namely with flats. Some of presented examples demonstrate problems with legal interpretation of rules, some of them indicate lack of legal provisions regarding taxes. Several acts need to be replaced by newer legislation which shall promptly adopt incoming tendencies of new taxation methods. In my work I tried to offer an excerpt of problems which apply to all taxes regulating flats and real property. Each type of tax has its special particularities and questions that must be solved in ordinary life. All used examples come from real practice in this field. So anyone can meet such problems in his life. From my point of view, the most disorganized rule in the Czech Republic is the Income Tax Act in these days. This one should be replaced as quickly as possible, but surely after reasonable considering of all applicable aspects. On the other hand we can find really well prepared rules that need to be maintained in usable form....
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Taxation aspects of real property ownership and transfer with a special focus on the ownership of flats in comparison with Austrian law
Buchtová, Ivona ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
The purpose of my thesis is to analyse the taxation of ownership and the transfers of real estate property with regards to the ownership of flats. I will also examine the Austrian legal regulation through most of the taxes and I demonstrate differences between Czech and Austrian legal order. Paradoxically, both Czech and Austrian legal orders have historical and territorial connections. The thesis is composed of eight main parts. Chapter I gives an overall comment on the legal situations in both countries. In Chapter II, the essential terms relevant to my thesis are outlined. This chapter is divided into two subchapters. The first subchapter analyses terms concerning real estate property and the second subchapter explores terms regarding taxes. Chapter III pays close attention to the bill of the new Civil Code which is currently being discussed in Parliament in the Czech Republic. Chapters IV to VII focus on particular taxes which refer to ownership and transfers of real estate property. Chapter IV examines real estate tax and is subdivided into three parts. In the first subchapter, I explain Czech legal regulation and in the second subchapter Austrian legal regulation. The third subchapter includes a theoretical summary of both previous subchapters where I evaluate the differences of both legal...
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Comparison of the position of the Czech National Bank and Central Bank of Ukraine
Vykhoryev, Maksym ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
68 Abstract This diploma paper was devoted to analysis of contemporary system of central banking in Ukraine and its comparison with system of central banking in the Czech Republic. This diploma paper consists of history the following parts: central bank in Ukraine, functions of central bank in Ukraine, position of central bank in Ukraine and Czech Republic, financial crisis in Ukraine. In the beginning there is information about historical past of Ukraine, where significant events that influenced banking system in Ukraine are explored and analyzed. The following part compares systems of central banking in Ukraine in the past with systems of central banking nowadays. Also, you can find information and analysis on current situation in Ukraine's central banking with its objectives, implements and goals. Last part of this diploma paper is devoted to differences between Czech and Ukrainian systems of central banking. The conclusion that comes from comparisons and analysis of systems of central banking of selected countries is that system of central banking of the Czech Republic is much further developed than Ukrainian. The main differences are transparency of Czech central bank and people's confidence in it, instruments of monetary policy, cooperation with executive authorities of the country, licenses for...
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