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The current legislation and future development of transfer taxes in the Czech Republic
Jarošová, Jana ; Slintáková, Barbora (advisor) ; Doležalová, Ivana (referee)
This diploma thesis focuses on the analysis of the effectiveness of transfer taxes in the period 2006 to 2010 in the Czech Republic. The first part of this thesis describes the historical development and the basic characteristics of transfer taxes in the Czech Republic and analyzes in details the current legislation. The second part deals with the analysis of the effectiveness of transfer taxes, i.e. measurement of the administrative costs of taxation and their subsequent comparison with revenues. The measurement of the administrative costs is used by the method called WTE staff. On the base of the measurement is done the conclusion about the administrative costs of taxation and about efficiency of transfer taxes in the tax system of the Czech Republic. The third part discusses on plans for future development in this area of transfer taxes in the Czech Republic.
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Application for digital signature and timestamping
Remiaš, Miroslav ; Burda, Karel (referee) ; Lambertová, Petra (advisor)
In general, the Internet represents an unsecured medium of data transfer. Besides the rising popularity of the Internet, the matters of safety are getting to the foreground of importance. Anybody would be able to gain access to the computer network or to other valuable information if no algorithm of verifying the genuineness of identity were used. It is necessary to secure not only the access to the documents but also the content itself, which could be modified during the transfer through an unsecured medium. Last but not least, without the discretion provided by cryptography, the information may become literally public. To provide security and protection for the communicating participants the problems mentioned above are solved with the help of cryptographic techniques. The verification of the identity and the integrity of messages, the credibility of document’s ownership and safe data transfer through an unsecured medium are all the aspects, which the field of communication security on the Internet, thus the public key infrastructure, deals with. The electronic signature, as a part of the security area, is one of many advertised themes nowadays in Czech Republic. The aim of this master’s thesis is to acquaint the reader with the necessary technological procedures of digital signature, such as cryptographic techniques, public key infrastructure and timestamp. The practical part of this thesis consists of a suggested implementation of a web application in the programming language ASP.NET, which forms a certification authority with an opportunity of claiming a timestamp to authorize timestamps. After the problematic of cryptography was explained in the first chapter, the term of electronic signature has been introduced in the second chapter. Very important information, as far as the electronic signature of documents is concerned, is the time of the document’s creation and the subsequent signature verification by an appropriate authority. So the following part of the thesis is dedicated to the timestamp and to the authority of its verification. The fourth section deals with the large scale of public key infrastructure. The fifth part focuses on the description of the support for the whole problem mentioned so far using Microsoft’s programming language ASP.NET. The final sixth chapter represents the practical part of the thesis, namely the web application itself, where the individual modules of the application with its functions are described.
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The protection of acquisition of ownership of things in good faith: Study 5.304
Syllová, Jindřiška
Vlastnické právo k věci (movité i nemovité) vzniká převodem práva (kupní smlouvou či jinak) jen tehdy, pokud převodci (zciziteli) vlastnické právo k téže věci v době převodu svědčilo. Uplatňuje se tak zásada „nemo plus juris ad alium transfere potest quam ipse habet“ („nikdo nemůže převést na druhého více práv než má sám“). Dobrou vírou se obvykle rozumí to, že nabyvatel nevěděl a nemohl vědět (resp. nevěděl i když dodržel péči řádného hospodáře, nebo nevěděl, aniž by se dopustil hrubé nedbalosti – podle modelů, které jsou popsány dále), že věc není ve vlastnictví zcizitele (prodávajícího). Dále jsou rozpracovány i otázky dobré víry v souvislosti s registrem nemovitostí.
Fulltext:  PDF
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Selected Tax Aspects of International Business
Tichá, Dominika ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
The result of the global integration of the world economy are globally operating corporations. Multinational enterprises operate in different countries whose economic policies are different from each other. These differences have considerable impact on tax policy. Taxes are the subject of conflicting interests of the international business and tax policy. One of the current objectives of the MNEs is to reduce the total cost in order to achieving competitive advantage in the global market as well as to minimize the global tax liability through its optimization. To achieve these objectives the international tax planning is a widely used means. International tax planning uses tax havens and their favourable tax conditions to divert profits. Minimizing tax liability often leads to tax avoidance or tax evasion. Different legislative adjustments and mutual meeting of local and international legislation gradually uncover gaps and weaknesses enabling reduction and shedding of profits. Consequently, states are deprived of significant tax revenue. One of the most common and most important methods to minimize the tax liability of MNEs is transfer pricing. Transfer prices are to be determined in accordance with the arm's length principle, using comparative analysis and an appropriate method of assessment. Transactions carried out between associated enterprises may be regarded as a risk area which gets to the fore states and tax administrations. The first part of thesis focuses on tax policy in terms of international taxation of income and international tax planning. The second part presents a transfer pricing. The third and last part describes the practices of MNEs in transfer pricing and corresponding initiatives of national and international organizations.
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