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Comparison of Slovak and Croatian model electronic records of sales and their effects on selected economic indicators in 2013-2015
Hušková, Pavlína ; Vostrovská, Zdenka (advisor) ; Zeman, Martin (referee)
The aim of the thesis is to analyze and compare the implementation process and economic impact of electronic records of sales in the Slovakia and Croatia. The first three chapters define the basic concepts related to the topics of the thesis such as the taxation system, the shadow economy and the harmonization of tax systems across the European Union. The thesis focuses on the characteristics of the taxation system in the Slovakia and Croatia specifically for value added tax. The practical part deals with the analysis of the electronic records of sales in these countries. The benefits and impacts of the electronic records of sales compare to selected economic indicators and infer recommendations for the Czech Republic. The last part of the thesis outline for the readers the issue of state lottery associated with the receipt.
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International Tax Planning
Javůrková, Lenka ; Žaludová, Pavlína (referee) ; Kopřiva, Jan (advisor)
This thesis „International tax planning“ “ puts brain to legal entity income tax and it is looking possible solutions to tax optimalisation in EU and other world continents for. The first part put one´s mind to tax competition and legislation, in the others parts income tax, OECD model convention, tax law in selected member´s states incl. Czech republic and certain foreign tax systems. The last part put one´s mind to company´s structure and possibilities of tax optimalisation.
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The comparison of the administrative justice system in the Czech Republic and selected European countries
Rypáčková, Lucie ; Matula, Miloš (advisor) ; Nováková, Jiřina (referee)
This thesis analyses the administrative justice system, which represents one of the key control mechanisms of the public administration in The Czech Republic. The aim of this thesis is to compare the administrative justice system of The Czech Republic with selected European models of the administrative justice system such as the French and German justice systems. The result of this comparison highlights the differences in justice systems and considers the possibility of implementing these models in The Czech legal system.The administrative justice system in The Czech Republic has been developing since 2003, when The Act N. 150/2002 came into effect. The operating administrative justice system in The Czech Republic is characterized by the following criteria: statutory framework, power and jurisdiction of the administrative court, organization of the administrative justice system and the course of the judicial administrative proceedings. The following chapters discuss the French and German models of the administrative justice system and analyze the similarities with the Czech system.The final chapter compares the individual administrative justice systems and their most important differences.
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Implementation of the Smart Metering Systems in Energetics in Slovakia
Petreová, Adela ; Machek, Ondřej (advisor) ; Tyll, Ladislav (referee)
The goal of the Master´s thesis is to map the actual situation of transformation of power energy sector to smart grid, find answers to some of the major questions concerning the implementation of smart metering systems, evaluate societal and economic costs and benefits, evaluate trends in legislation, compare the situation in Slovakia with other peer countries from the European Union, and create a follow-up recommendations for Slovakia based on this assessment. The thesis includes detailed critical analysis of the CBA, originally created for Slovakia, using benchmarking with countries with a different calculation approach. The used methodology in this work is a research of available resources, qualitative research of case studies, break-down of the CBA, and expert research through interviewing. The outcome is evaluation of economic and societal contributions of smart metering systems and mapping the process and state of the implementation.
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Czech and European Fisheries law
Šulcová, Lenka ; Stejskal, Vojtěch (advisor) ; Drobník, Jaroslav (referee)
115 CZECH AND EUROPEAN FISHERIES LAW SUMMARY Fishery cannot be comprenended as only in inland waters because marine fishery presents expressively overbearing part of this human activity. In this work the marine fishery is less substantial because in the Czech Republic as in mediterranean state is operated only inland fishery. Fishery means refinement, protection and fishing in fishpond management or by the performance of the fishing right. The fishery in the Czech Republic is classified into production fishery and farming on the fishing grounds. System of public law and private law is blended together in the sphere of fishery and that is why lots of legal regulations associate with fishery. We must not forget the directives and regulations of the European community. The fishing law in the Czech Republic is regulated on a large scale in the Fishery Act and in the public notice and everything is practically prescribed, including size limits, bag limits, periods of protection for individual species, number of rods, hooks, using of flies, shortly everything. In the Czech Republic, all the rivers belong to the state. If you like to manage on a fishing ground, you will have to win the selection procedure. You can obtain the authorisation for performance of fishing right which is valid for 10 years. But in...
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Development of the European monetary integration - involvement of the Czech republic
Veselý, Jiří ; Plchová, Božena (advisor) ; Müllerová, Františka (referee)
In the beginning, the thesis opens a theme of creation and shaping of the European monetary system and passes on the conditions for the adoption of further states. The next chapter deals with the expectation of the Euro implementation and some reasonings, what changes might occur. The middle part is devoted to the relationship of the European Monetary Union and the Czech republic. There is a timetable for the introduction of the euro and its principles outlined here too. Important is also the view of other states and their experience in entering the eurozone. The last chapter describes the theoretical spheres of the changes for entrepreneurs and businesses, and these are then applied to a specific company in the Czech economy.
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Theory of the Firm from the view of New Institutional Economics and some Aspects of Institutional Framework Quality in the Czech Republic
Vitík, Robert ; Sirůček, Pavel (advisor) ; Soukup, Jindřich (referee) ; Žák, Milan (referee) ; Mlčoch, Lubomír (referee)
This doctoral thesis presents the basic and the main developments of the theories of the firm rooted in Transaction Cost Theory (TCT). Since the article of Coase on the nature of the firm, this question has been elaborated by number of economists. In my point of view, I would like to introduce the last theory developed by the representative of the school called New Institutional Economics. The theory concentrates on the role of institutions. We distinguish institutions formal and informal. The formal are laws, constitution, regulations, contracts and other written rules. The informal don't require a written form and they represent informal restrictions such as rules of behaviour, conventions, traditions and habits. The main purpose of the institutions in their various forms is mainly to protect property rights, enforce voluntary contracts and establish the physical and regulatory infrastructure to facilitate economic activity. Generally, we can call them the rules of the game. They inform us about possible economic behaviour and give us basic restrictions in this sense. First -- the theoretical part of this thesis, we can find a simple model with human asset specificity based on TCT. The main proposition is that transactions with a high level of asset specificity are more probably internalised because the firm handles better such transactions compared to the market, even if asset specificity increases the cost of coordination in the firm. If the hierarchy, for example through the formation of routines, may enhance the efficiency compared to the market, we can modify the previous model. The model developed according to a Knowledge-based view assumes that asset specificity reduces transaction costs inside the firm and increases transaction costs on the market. In the conclusion of the theoretical part is discussed the reply on first formulate hypothesis if the TCT is still compatible with a newer Capability and Knowledge based view. In my opinion based on the presented arguments and views, both theories are compatible, they can answer more questions and explain more issues. The last step links the aforementioned theories into one Theory of firm boundaries. In the practical part of the thesis, I bring basic arguments about the institutional framework quality in the Czech Republic. These arguments rely on the latest studies of the international institutions such The Transparency International, The Heritage Foundation, The Kurtzman Group and mainly The World Bank. Studies reveal certain weak arrangements concerning for example the number of procedures when starting a business, complicated construction permits, rigidity of working hours, time-consuming and administrative demanding tax system, duration of judicial process which results in ineffective contract enforcement and mainly poor protection of property rights. Taking these disclosures into account we have to say that emergent transaction costs are enormous. These transaction costs influence negatively the competitiveness of the firms and the whole Czech economy. Therefore a negative response to the second hypothesis relating to the quality of the institutional framework in the Czech Republic.
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