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Cartel identification in public procurement.
Zhulmanova, Ainur ; Pavel, Jan (advisor) ; Zídková, Hana (referee)
The aim of this bachelor thesis is to present current methods of cartel identification in public procurement. Antitrust authority pays attention to public cartels because of its topicality and considerable damages. Antitrust authority uses economic indicators and suspicious signals from participations of auction. Conclusion is that antitrust policy and its improvement are essential for early cartel detection.
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Comparative analysis of the taxation of foundations in the Czech Republic and in Poland
Bártová, Eliška ; Slintáková, Barbora (advisor) ; Zídková, Hana (referee)
The main goal of this thesis is to compare the taxation of income of foundations in the Czech Republic and in Poland and to find out, where the tax is higher. The first part of this thesis is about the main differences between foundations in the Czech Republic and in Poland. This differences are connected with the Czech law of foundations and endowment funds and Polish law of foundations. In the second part is a detailed description of taxation of foundations' income. The last part shows a model o a fictional foundation and how to count income tax according to the Czech and Polish law.
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Financial services in terms of value added tax
Dobrovolný, Pavel ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
This Bachelor Thesis deals with the matter for financial services from VAT. The theoretical part is devoted to the exempt discharge from VAT without the right to deduct. The practical part is focused on the method of determining the tax liability on exempt discharge and taxable discharge of a model example the tax subject. Conclusion the Thesis is devoted to compare the tax liability when using the full or reduced early deduction.
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Public authorities in the case law of the European Court of Justice
Mrňák, Petr ; Svátková, Slavomíra (advisor) ; Zídková, Hana (referee)
In my thesis I analyzed the characteristics of the legal concepts of bodies governed by public law and the activities in which they engage as public authorities, as used by law (both European and national) governing value added tax. I also analyzed the case law of the European Court of Justice relating to the issue of the bodies governed by public law and the activities in which they engage as public authorities in terms of value added tax. The characteristics of the concepts have been evaluated and sorted logically. In a separate part I examined the bodies governed by public law and their activities from an economic point of view. I have pondered whether it is necessary that these entities have a special position in the system of value added tax.
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Administrative costs of collecting local taxes in the district towns
Tecl, Jan ; Pavel, Jan (advisor) ; Zídková, Hana (referee)
The bachelor thesis deals with administrative costs of local taxes in district towns. In the firstpart are defined administrative costs and local taxes. The second part focuses on thedetermination of the administrative costs of local taxes in a relative form and also amount of the adminitrative costs on a single taxpayer. For this section are used real data from the district towns. The aim of collecting and evaluating this data is to evaluate amount of administrative costs and achieve it as well, if the impact is regressive or not.
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Possibilities of imposition fines on individuals in public procurement review
Scholle, Jan ; Pavel, Jan (advisor) ; Zídková, Hana (referee)
The thesis focuses on the possibility of implementing imposition fines on individuals who act against public procurement law in the Czech Republic. It is based on current method of sanctioning only legal entities in case the Czech public procurement law is infringed. It also describes the possibility to shift thus imposed fines to individuals, which is considered insufficient. For this reason the thesis argues in favour of change. The thesis seeks for inspiration in both international and European legal documents on public contracts, but the most important contribution is a comparative analysis of the respective laws on public procurement in almost all member states of the European Union. Based on the obtained data, the thesis comes up with four different systems of penalizing individuals in the member states and uses them for proposing three possible models of punishing the individuals in the Czech Republic.
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Analysis of the VAT on postal services in the European context
Brdková, Kristýna ; Říhová, Lucie (advisor) ; Zídková, Hana (referee)
This bachelor thesis deals with the VAT regime for postal services in the European Union. It describes the European Union's approach to this issue, its history and describes the current VAT regime in the postal services in the Czech Republic. The thesis defines the major problem areas of the current VAT regime in the postal service and there are summarized the main approaches to the taxation of postal services in the future.
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Induced costs of subsidies in chosen organizations in Vysočina Region
Kalinová, Markéta ; Pavel, Jan (advisor) ; Zídková, Hana (referee)
The Bachelor thesis deals with the analysis of induced costs of subsidies in chosen organizations in Vysočina Region. For the analysis, projects realised within the Operational Programme Human Resources and Employment have been selected. Theoretical part includes the definition of public spending programs, projects and induced costs. There are also described the principles of the Human Resources and Employment Operational Programme. The main part of the thesis forms the analysis of induced costs which is based on data received from a questionnaire survey. Within the analysis, induced costs of particular projects are quantified and compared, and also factors influencing their amount are identified. Finally, those problematic areas are formulated, where the value of induced costs of projects could be reduced when taking measures.
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Impact of taxation on various forms of employee remuneration
Tykvartová, Romana ; Slintáková, Barbora (advisor) ; Zídková, Hana (referee)
The aim of this thesis is to analyze the tax effects of various forms of remuneration, with a focus on employee benefits. The thesis is structured into three chapters. In the first chapter there is a definition of labor law relationship, it's participants, rewards and demands that are placed on them. An extensive part describes employee benefits, it's legislative regulation, classification and trends in this area. The second chapter describes taxation of income from employment and compulsory contributions to social and health insurance systems. There is also a description of tax and contribution liability of employee benefits. The third chapter attends to the description of employee benefits in ČSOB Pojišťovna, a.s. and analyses the impact of replacement these employee benefits with monetary income by employees with different level and structure of total gross income. This replacement reduces the total net income by all employees and the specific impact depends on the factors that affect the tax burden. It is influenced by various structural elements of tax or insurance and the rations of income to which they are applied (ie exemption or taxation).
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