National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Taxation of entrepreneurship on the internet
Bicanová, Soňa ; Zídková, Hana (advisor) ; Čejková, Eliška (referee)
This master thesis looks into the way of the taxation of people earning money on the internet via YouTube. Taking videos and subsequent publishing on YouTube channel is becoming increasingly popular not only among the huge number of spectators and youtubers but also among companies that see how influential and powerful youtubers are and cooperate with them. Many Czech youtubers have above-average income which is usually from three sources: directly from YouTube (more precisely from Google) from AdSense account, from sales of promotional materials (merchandising) and also from product placement. The outcome of this master thesis is the application of the tax laws - personal income tax law and value added tax law - to the situation of youtubers, determination youtubers´ lack of knowledge of taxation and creation of a model example, which describes the process of taxation of entities doing business on the internet from registration through periodical filing to the deregistration.
Post-contractual behaviour in the procurement system
Bicanová, Soňa ; Ochrana, František (advisor) ; Vítek, Leoš (referee)
The purpose of this thesis is to analyse the post-contractual behaviour in the procurement system, which I investigated in a sample of contracting authorities at the level of local counties government as well as central government in the Czech Republic. This is the third and the last part of the tender process, which begins with the closing of the contract with the winner of a public tender. Basically, the post-contractual phase involves additional changes in contracts that can significantly change the character of the original agreement and subsequently the tendered price. The theoretical part of this thesis describes the procurement cycle based on effective legislation. The main part of this work deals with the collection and analysis of data regarding differences between the tendered and the final price, amendments to contracts and penalties applied. Analysis of the data was carried out based on descriptive statistics and graphical analysis. The result is the fact that the central government and local counties government behave very similarly after the contract. Very important factor in their behaviour is a type of performance and the number of candidates competing for the contract.

See also: similar author names
2 BICANOVÁ, Stanislava
1 Bicanová, Simona
2 Bicanová, Stanislava
Interested in being notified about new results for this query?
Subscribe to the RSS feed.