National Repository of Grey Literature 7 records found  Search took 0.00 seconds. 
Comparison of Tax Procedural Law in Czech Republic and Slovak Republic
Štefánková, Stanislava ; Folprechtová, Lucie (referee) ; Brychta, Karel (advisor)
The diploma thesis focuses on tax administration in the Czech Republic and in Slovakia. It deals with the comparison of procedural law of tax administration, compares the principles enshrined in the relevant laws and marginally deals with the principles of good administration. It also compares chosen taxes obligations, which the taxpayer has to comply with towards tax authorities. The thesis also contains recommended solutions for simulated problem situations.
A Comparison of the Ombudsman Institute in Northern Europe and the Public Defender of Rights in the Czech Republic
Kostelecká, Karolína ; Matula, Miloš (advisor) ; Pěkná, Jitka (referee)
This diploma thesis creates a general model of the Ombudsman Institution in Northern Europe and draws a comparison to the Public Defender of Rights in the Czech Republic. This thesis introduces a theoretical framework of this topic including definitions for control of public administration, ombudsman, classification of ombudsmen and historical evolution of this institution in selected countries. Based on the analysis of legislation in Sweden, Finland and Denmark, the general model of the ombudsman institution in Northern Europe is created. The comparison between this general model and the Public Defender of Rights Institution brings recommendations for Czech modifications. These recommendations include anchoring ombudsman institution in the Constitution of the Czech Republic, specifying education requirements of the ombudsman in the Public Defender of Rights Act, or increasing the number of ombudsmen, thereby dividing responsibility among several people specialized in certain areas.
Social responsibility and the application of ethical principles in public administration
Ronovská, Tereza ; Varvažovská, Pavla (advisor) ; Miroslav, Miroslav (referee)
Code of Ethics in Public Administration, which takes into account the daily exercise of fundamental ethical principles in public administration, should be moral regulation governing professional personal approach to public administration addressees. It can not be at the level of sanctions enforceable regulation, which applies to public administrators. Rather, it should be the norm every institution containing socially acceptable ethical principles reflecting the basic principles of good governance that would permanently stabilize desirable responsible professional approach executors of public administration within the defined legislation. Thus, the aim of the code of ethics, which should be in every institution open to the public in paper or electronic form, should be sustained to ensure the basic requirements among the participants of the public administration. Basic principles of ethical principles, supplemented by observations of the authors cited in the thesis could help a number of public institutions in developing their own code of ethics and social responsibility for formulating its practical observance.
Comparison of Tax Procedural Law in Czech Republic and Slovak Republic
Štefánková, Stanislava ; Folprechtová, Lucie (referee) ; Brychta, Karel (advisor)
The diploma thesis focuses on tax administration in the Czech Republic and in Slovakia. It deals with the comparison of procedural law of tax administration, compares the principles enshrined in the relevant laws and marginally deals with the principles of good administration. It also compares chosen taxes obligations, which the taxpayer has to comply with towards tax authorities. The thesis also contains recommended solutions for simulated problem situations.
The Ombudsman and his relationship to the judicial power
Rybová, Lucie ; Matula, Miloš (advisor) ; Grospič, Jiří (referee)
The aim of the thesis is to characterize the institution of the Ombudsman, his place in the distribution of powers and, above all, to analyze its relationship to the judicial power. The thesis is divided into five parts, with the first three parts focused on the theoretical description of the institution of the Ombudsman and its role in the control system of public administration. The fourth part characterizes the institution of the Ombudsman, his place in the distribution of power and its relationship to the judicial power. The fifth part is focused specifically on the relationship of the Ombudsman and the courts. The institution of the Ombudsman has the duty to protect citizens against acts of authorities, which may be in conflict with the law, against their inactivity and against the behavior that does not conform to the principles of good governance and the principles of the rule of a democratic State. Unlike an Ombudsman, the courts only protect citizens against unlawful acts. The courts have the availability to render decisions which are enforceable by the State power. The relationship between the Ombudsman and judicial power is characterized by a high degree of independence.
The Ombudsman and his relation to the principles of good governance
Vejskalová, Martina ; Matula, Miloš (advisor) ; Kuba, Jaroslav (referee)
This diploma thesis discusses the relationship of the Ombudsman to the principles of good governance. The rise in popularity of ombudsman institution in the 20th century caused his growing typological diversification. The concept of good governance in different countries takes different content. The goal is to capture the same characteristics and identify the differences between the selected models. The core of the work consists of analyzing Ombudsman's Institute in the Czech Republic, Greece and the European Ombudsman. The base of analysing is a comparison with regard to the legal status, legal basis of institutions and good governance principles.
The European Ombudsman
Warchalová, Kamila ; Grmelová, Nicole (advisor) ; Chvátalová, Iva (referee)
The aim of this thesis is to introduce the role of the European ombudsman by describing the history of this office and the legal bases defining its competences. It also defines his relationship towards the European citizens and towards the various institutions at the European level. This thesis is focused on the description of the mechanisms of inquiries of the European ombudsman and on the characterization of various fields of these inquiries and also on more detailed description of the initiation, progress and conditions necessary for the successful conclusion of the case. Finally, this thesis deals with a specific own-initiative inquiry closed in 2011 as a demonstration of the work and achievements of this institution. Mainly English primary and secondary sources are used in this thesis. The sources basically consist of the Treaties on the European Union, the European Ombudsman's annual report, his publications, various articles on this subject or other Internet sources.

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