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Nation-wide deployment of motor vehicle tax
Čejková, Eliška ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
State budget as one of the most important budgets helps to fund public goods and services in the Czech Republic. The important revenue of the state budget is from taxes. This thesis focuses on one specific kind of taxes system of motor vehicle tax. Since motor vehicle tax contributes to funding of roads and motorways maintenance and development of roads, this thesis presents theoretical estimation of potential income from the motor vehicle tax. The estimated income is related to the potential application of motor vehicle tax on all personal vehicles in the Czech Republic. This thesis contains not only a theoretical research of tax system but also a practical computation of motor vehicle tax based on statistical data from Ministry of transport. There is a survey targeted to taxation of all motor vehicles. Evaluation of the survey answers shows public opinion of asked sample of people. The survey results as well as research of existing taxation approaches in other countries was used to create a new system of motor vehicle tax that is presented in this thesis.
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Analysis of normative instruments of regulation within ecological policy on the example of EU Directive on industrial emissions.
Turková, Andrea ; Geuss, Erik (advisor) ; Branžovský, Antonín (referee)
Within the frame of the ecological policy, there exists a number of instruments for a protection of environment and to solve problems related to it. Single types of instruments are established on diferent principles which leads to long-lasting arguments of economists on fitness or unfitness for purpose. At the application of administrative instruments of regulation, as it is described by neoclassical economy theory, a question arises, if this strict solution is effective and practical in light of meeting targets of the environmental policy. Arguments which hold the view that the EU Directive on industrial emissions in the metallurgy sector implementation, as an above mentioned administrative instrument, is effective and practical can be displaced in case of comparison with well set alternative instrument - marketable emission licences.
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Problems of advertising in business and ecomonic competition within the frame of European Union
KUPSOVÁ, Jitka
Objectives of this thesis is concentrate on problems of advertising in business and economic competition within the frame of EU. Thesis analyse advertising as such. In this thesis, there is a description of notion advertising, history of advertising, functions, objectives{\dots}etc. Consenquently there is a description of medium for advertising. In Czech republic, the advertising is legally regulate by public law and by private law. At the same time, it use also nonlegal instruments for regulation. It is self-regulation by the help of Ethics code. Ethics code is published by RPR (Rada pro reklamu). It watch over ethics and mind of advertising. Unfair competition is behaviour in economic competition, which is in violation of good manners and is qualified to evocate injury of others competitors or consumer. Unfair competition is for example false advertising, embracery, impeachment{\dots}etc. Economic competition is regulate and controlled by ÚOHS (Úřad pro ochranu hospodářské soutěže). It create condititons for subvention and protection. Competition law is used in case of violation against conditions of economic competition. It is for example abuse of dominant position, association of competitors or forbidden agreements. Within the frame of law, it exists sanctions for protections againts infringement of economic competition and unfair competititon. Concerning advertising in the European Union, it is analogous to advertising in Czech republic. For regulation, there is many EC directives regulating advertising.
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Bankovní tajemství a ochrana klientských informací v českém bankovnictví
Trpáková, Olga ; Bakulová, Stanislava (advisor)
Cílem bakalářské práce bylo zpracovat problematiku bankovního tajemství, ochrany osobních údajů. Do současné legislativy ČR byl institut bankovního tajemství zaveden zákonem č. 21/1992 Sb., o bankách, který ovšem bankovní tajemství jako pojem nedefinuje, pouze jej předmětně vymezuje. V nadnárodním měřítku můžeme pozorovat snahu o globalizaci bankovního tajemství v nadnárodním měřítku. Příkladem takové spolupráce je Směrnice č. 2003/48/EHS o společném systému zdanění příjmů z úspor úrokového charakteru přijatá nejen členskými zeměmi EU.
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Regulace účetnictví v ČR po vstupu do EU
Pěničková, Simona ; Mejzlík, Ladislav (advisor)
V práci je uveden způsob regulace účetnictví a v jakém rozsahu je tato regulace prováděna. Následuje popis procesu harmonizace v Evropě a jakým způsobem se tento proces provádí (je uveden popis 4., 7. a 8. směrnice). Není zapomenuto ani na Mezinárodní účetní standardy, jejich vznik a vztah k direktivám EU a harmonizací. Dále se práce zaměřuje přímo na ČR. Popisuje regulaci účetnictví České republiky a jak se změnilo účetnictví po vstupu do EU. V poslední části práce jsou zde srovnány účetní závěrky podniku SETUZA a. s. z let 2004 ? 2006 a popsány jejich rozdíly z hlediska změn před a po vstupu do EU.
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