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Social legislation in Czech lands in the years 1918 - 1948
Roubíková, Petra ; Kuklík, Jan (advisor) ; Kindl, Vladimír (referee) ; Rákosník, Jakub (referee)
Social legislation in Czech lands in the years 1918 - 1948 Abstract The dissertation deals with the theme of social legislation in the period of 1918-1948. i.e. during the so called First, Second and Third Czechoslovak republic. However, the foundations of the Czechoslovak laws in this area lays in the period of Austrian laws, especially from the second half of the 19.th century. Development of social legislation was directly conected with the existence of a legal regulation of modern municipal self-government and higher levels of self-government. Two very important acts were adopted in this respect: Act No. 18/1862 The empire's code implemented on 5th March 1862 "The Act on Municipal matters" and on 3rd December 1863 Act. No. 105/1863 The empire's code "The act about Domestic rights". For poor relief the "The Poverty act" (Act No. 59/1868 The provincial code) was enacted on 3rd December 1868. Based on the social policies of "stick and carrot" of Otto von Bismarck in Germany, the Austrian Government enacted series of Acts on health and other types of social insurance systems, which were not universal, but had differences for different types of workers and employees, for example for miners, factory workers or white collars. Because the Act No. 11/ 1918 Coll. of laws transferred practically all existing...
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Changes of Czechoslovak Social Law in Years 1945 - 1956
Rákosník, Jakub ; Kuklík, Jan (advisor) ; Vojáček, Ladislav (referee) ; Soukup, Ladislav (referee)
Dissertation: Abstract Jakub Rákosník: Changes of Czechoslovak Social Law in Years 1945 - 1956 The postwar popular democratic regime in Czechoslovakia was based on a strong social consensus which provided opportunity for leading political parties to realize extensive economic and social reforms. It was not only the nationalization of the economy (this task, in the case of large enterprises controlling two thirds of the Czechoslovak labor force, had already been finished before the communist coup d'état in February 1948), but also generous reform of social insurance towards the universal welfare state protecting all citizens and not only those insured. This program was inspired on the one hand by the long domestic tradition of social policy and also by the new postwar British reform made by the program of William Beveridge on the other hand. The dissertation is concerned especially with the analysis of continuity of social law. The structure of the welfare state in particular countries is a considerably lasting matter of fact. Even though the governments of various ideological orientation permanently carry out partial reforms of individual fields of welfare policy, the general range of expenses and the system of relations in between particular branches of the welfare policy embody a great extent of...
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Comparison between company´s legal form in term of the expected tax burden
Pavlíčková, Tereza ; Klazar, Stanislav (advisor) ; Láchová, Lenka (referee)
This bachelor thesis deals with the relationship between a company's legal form and its tax optimisation. The goal of this thesis is to answer the question, whether it is more desirable to be a self-employer or a limited liability company in terms of the expected tax burden. The first part handles the theoretical and legislative definition of the mentioned legal forms as well as the definition of personal / corporate income tax and national insurance. The second part of the thesis addresses an analysis of the both legal forms' tax burden and connects the obtained facts using synthesis. It finds out under what circumstances this or another legal form is more advantageous. All information is valid for the year 2010.
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