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Fight against evasion in indirect taxation
Havránek, Štěpán ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Thesis is focused on fight against indirect tax evasion. This topic was selected because it is a current issue. This is evidenced by media coverage regarding revealed tax evasion schemes; total estimated volume of tax evaded and increased activity of legislator in this field. The thesis is divided into three parts. In first part, I start with a general description of indirect taxes. I subsequently proceed with description of individual indirect taxes in the Czech Republic - value added tax, excise tax, and energy tax - and a brief summary of their evolution, main principles of functioning and their sources of law, both Czech and European. In second part, I tackle the problem of tax optimization, in particular the difference between legal and illegal methods of lowering ones tax. For this purpose, I go into more detail in explaining differences between tax planning, tax avoidance and tax evasion. I also draw attention to problems related to distinguishing these categories and to how these are interpreted differently by tax authorities in Anglo-Saxon and Continental area. After establishing theoretical background, I proceed by describing particular methods of evading tax, focusing mainly at illegal imports and carousel fraud, which, according to the Ministry of Finance, deprives Czech Republic of CZK 15...
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Lending to Individuals by Chosen Bank and non-bank Entities
Sádlík, Petr ; SEIDLOVÁ, Monika (referee) ; Rejnuš, Oldřich (advisor)
The Bachelor thesis focuses on the comparison of commercial banks, credit unions and non-banking credit companies in term of the supply of consumer loans to individuals. The comparison is performed based on an analysis of the supply of consumer loans provided by subjects selected out of the Czech market. The comparison brings a partial view of actual loans and highlights their main features, that are crucial in selecting.
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Lending to Individuals by Banks and Non-bank Entities
Peňáz, Jiří ; Hartmanová, Jana (referee) ; Rejnuš, Oldřich (advisor)
The bachelor thesis deals with a comparison of banks, cooperative banks and non-banking credit companies. It focuses on the comparison of these three groups in term of the supply of loans to individuals. The mentioned comparison is based on an analysis of the supply of loans provided by subjects selected out of the Czech market, and is led by following criteria: purpose, the amount of credit, surety, the APR.
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Possibilities Lending to Company by Choosen Bank and Non-bank Entities
Šprta, František ; Čučka, Milan (referee) ; Rejnuš, Oldřich (advisor)
The Bachelor thesis is focused on the comparison of commercial banks and non-banking credit companies in term of the supply of business loans to businessman. The comparison is performed based on an analysis of the supply of business loans provided by subjects selected out of the Czech financial market. Selected loans will be compared by selected criteria. The result is a selection of the most favorable loan for specific company.
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Security Institutes of Civil Law
MARÝŠKOVÁ, Nikola
This Bachelor´s Thesis has focused on the topic of "Security Institutes of Civil Law" and deals with security institutes like a contractual fine, surety, lien and securing bill of exchange. This work is devided into chapters and sub-chapters. After the introduction there is a literature search, that contains the characterization of the contractual legal relationship and the definition of the basic concepts of the law of contract. In the second part of the literature search there are selected security institutes, that are used in the Czech law. Individual sub-chapters of the comparative part are devoted to comparing of security institutes mentioned in the literature search from the standpoint of the legislation in effect prior to 1.1.2014, and from that date. The practical part continues these problems. Here we can find the process of the accounting of contractual penalties and interest rates for late payment. This chapter also deals with the definition of bills of exchanges from the standpoint of accountancy their accounting and writing own bills and someone else's bills.
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