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Analysis of value added tax development in the European Union
Holešovská, Pavla ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This diploma thesis deals with an analysis of value added tax (VAT) development in the European Union from two points of view -- from the point of view of legislation development and from the point of view of development of true indicators. My goal was to find out, if the tax systems in the member states of the EU in the period from 1995 to 2010 became closer due to harmonization. In the first part, I try to explain the main principle of VAT and also how this tax works. In the following chapter I focus on the development of legislation concerning VAT in the EU from year 1995 to year 2013. Development of true figures (such as reduced VAT rates, standard rates, implicit tax rates on consumption, and value added tax-to-GDP ratio) is essential for achieving the goal. I devoted chapter three to this topic. In the last part of my work I find out (using statistical software Statgraphics), if the above mentioned figures became approximate or not.
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Termination of employment
Holešovská, Pavla ; Soušková, Milena (advisor) ; Spirit, Michal (referee)
The aim of this bachelor's thesis is to provide readers with a more objective and complex view of legal regulation for the termination of employment, which is governed by the labour code. I have tried to explain the basic principles this area is based on. In my opinion, this topic is very useful and actual. In the first part I explain the keywords, such as labour law, and employment relationship, which should simplify the understanding of the main topic. In the second part, I engage the topic of termination of employment by itself, in particular, I explain possible ways how the employer could terminate the employment. Furthermore, I state the employer's duties, which they are obligated to fulfill. The last part of my work is devoted to the experiences of employers with this legal regulation. In fact, it provides the views of employers and also their recommendations.
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