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Legal development of the state finance and treasury in Czechoslovakia during the years 1918 - 1945
Pejskarová, Adéla ; Kuklík, Jan (advisor) ; Soukup, Ladislav (referee) ; Vojáček, Ladislav (referee)
The aim of my thesis is a detailed analysis of the state finances and treasury in Czechoslovakia during the years 1918 - 1945. If we look at the structure of my thesis, the exordium of my thesis is focused on the general concept of the state finances and after that because the state finances consist of several parts, the chapters are devoted to legal development of these several parts of state finances during the years 1918 - 1938. I mean the area of state budgets, taxes and fees, currency and monetary reform, the formation and activities of the bank of issue, as well as the banking and treasury. The legal development of these individual areas is closed with the chapter devoted to the economic crisis (during the years 1929/30 - 1934), the ways and means of its solution and with next period in history of our state, i.e. the period of rearmament. The second part of my thesis is devoted not only to the common development of all areas of state finances during the Nazi occupation of Czechia, but also to comparison this development with the development of the state finances in Slovak State. The end of my thesis is focused on the development of the state finances after the year 1945 and the monetary reform in 1953 as a comparison to the development in the previous periods. In my thesis I deal not only with the...
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Financial aspects of the operation of lotteries
Krejčíček, Zdeněk ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The thesis is concerned with an issue of operation of lotteries from the perspec- tive of financial law in the Czech Republic. The aim is to provide an analysis of current legislation and to put forward adequate solutions de lege ferenda. Apart from an introductory chapter and a conclusion, the thesis consists of five chapters. The first one describes the term "betting games" and distinguishes it from the terms "games" (in general) and "lotteries and other like games". The first chapter is also devoted to "game law" meaning a comprehensive set of legal provisions related to the issue. The second chapter sets the betting games into the scope of private law. It focus- es on particular eras of the civil legislation in historical context of the current Czech Republic, from 1811 to 2013. That part of the thesis looks at the current civil legisla- tion, which is stated in the act No. 89/2012 Coll., the Civil Code, and which came into force as of January 1, 2014. Next chapter critically evaluates a legal regulation of operation of betting games, which is grounded in public law. That legislation provides regulatory bases of running objective business. The legislation is mainly made by the act No. 202/1990 Coll., on lotteries and other like games, as amended. The act infringes the European law. Nev-...
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Transport Externalities and Their Solution Possibilities
NEUMANNOVÁ, Veronika
The main aim of my theses entitled Transport Externalities and Their Solution Possibilities was to define transport externalities and to describe the methods of calculating the external costs. My goal in the analysis part was to evaluate the effectiveness of existing measures leading to reduce the height of external costs and to suggest further idea of externalities solutions. Transport activities give rise to environmental impacts (air pollution), accidents and congestions.
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Analysis of the tax system in Russia
Kazakova, Yulia ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
The work focuses on the current tax system of the Russian Federation. It reveals the analysis of russian tax system development. The work is divided into three chapters. The first chapter provides a brief historical overview of taxes in Russia (pre-revolutionary period, the USSR and the formation of a modern tax system in Russia). The content of the second chapter, the main principles of Russia's tax system and a description of selected taxes, their nature and functions, legislation on taxes and fees (especially Tax Code of the Russian Federation). The third part identifies the most significant problem areas of Russia's tax system as well as provides some ways for their solution.
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