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Government concept of the fight against corruption from 1999 to the present
Doležalová, Dominika ; Dvořáková, Vladimíra (advisor) ; Vymětal, Petr (referee)
This thesis is dedicated to government anti-corruption struggle in the period from 1999 to present. The key objective is to evaluate which of the measures specified in the government policies were fulfilled and if they have a real impact on reducing the scope for corruption. The theoretical part explains the concept of corruption and the basis of the various typologies of this concept. Following the demarcation of motives for corrupt behavior and the costs associated with this behavior, then I allude to various ways of measuring corruption used in the Czech environment. Next chapter focuses on the definition of corruption from the perspective of criminal law whereas links to crimes with signs of corruption. In the practical part are incorporated findings from previous chapters to evaluate the government's anti-corruption policies within a specified period. The conclusion analyzes the nuanced measures which government has overlooked and also assesses the priorities of particular parts of Anti-Corruption Barometer, which are not sufficiently applied in the Czech Republic.
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Possibilities of optimization of VAT in small municipalities
Tokanová, Jana ; Sedmihradská, Lucie (advisor) ; Pitner, Ladislav (referee)
The thesis deals with the possibilities of optimization in the field of the value added tax in small municipalities. First of all, the main aspects of the value added tax in relation to municipalities are analyzed, both from the perspective of the Czech legislation and the legislation and jurisprudence of the European Union. Then the VAT treatment of public authorities in other Member States and possible future development of this area in the European Union are described. In the third chapter, various possibilities how small municipalities in the Czech Republic may optimize the costs on value added tax are outlined, whilst all the possibilities are explained in concrete practical examples. The last chapter contains a summary of which particular possibilities of optimization are suitable for different kinds of municipalities and the basic rules of application of VAT in municipalities are presented in a simplified schematic form.
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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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