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Corporate Income Tax Optimization
Matušová, Anna ; Zbořilová, Dagmar (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with the issue of income tax of corporation. The result of the work will help small bussiness better orientate themselves the issues and apply it to their business so that they can optimise their tax liability. The theoretical part of the work approaches the Code and options for optimizing tax liability. The analysis section evaluates the current situation and forms the basis for the suggestion section in which we apply suitable optimization options.
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United States Supreme Court case law on campaign finance
Vagenknecht, Milan Kristian ; Antoš, Marek (advisor) ; Jirásková, Věra (referee)
United States Supreme Court case law on campaign finance The diploma thesis deals with the development of US Supreme Court case law on the issue of electoral campaign finance while paying special attention to the question of the constitutionality of expenditure and contribution limits. Its main goal is to provide a comprehensive analysis of these cases to demonstrate how regulation of campaign finance works there, which is considerably different from systems found not only in the Czech Republic but also in Europe. At the same time, the author focuses primarily on providing insight into the more recent part of American case law, which has significantly loosened the whole regulatory system, especially regarding the financial participation of legal entities in electoral campaigns. The author divides the work into four parts. In the first part, the reader is introduced to the basic institutes and concepts that relate to the American campaign finance law and then compares them with their Czech counterparts in order to facilitate the understanding of the following three parts, which already cover the concrete cases. In particular, it analyzes various concepts of corruption. This part also deals with de lege ferenda issues, i.e., the effectiveness of the financial limits imposed on candidates that run for...
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Administrative judiciary and business in the conditions of southern Bohemia
MERČÁKOVÁ, Michaela
The bachelor thesis deals with administrative law as an independent branch of law in the form and scope as we know it today. Administrative law is an important guarantor of supervision over the activities of public administration and a guarantor of legality in the activities of the executive branch. How administrative law differs from other branches of law is characterized in this work together with the public administration, which is related to this branch of law. Furthermore, the administrative judiciary is described in this work as a whole and defines what powers the administrative courts have and what matters fall within the activities performed by these courts. One of the activities of administrative courts is also issuing decisions on administrative lawsuits. These lawsuits, specifically lawsuits filed by entrepreneurs to regional courts against administrative authorities, are important for this work. On the basis of a request for the provision of information pursuant to Act No. 106/1999 Coll., On Free Access to In-formation, the information provided by the Regional Court in České Budějovice is compared according to the selected administrative authorities. The aim is to evaluate the influence of decision made by administrative courts on the development of business in the South Bohemian Region. A summary of information, evaluation and also suggestions on how to use the findings in the future are given in the conclusion.
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Corporate Income Tax Optimization
Matušová, Anna ; Zbořilová, Dagmar (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with the issue of income tax of corporation. The result of the work will help small bussiness better orientate themselves the issues and apply it to their business so that they can optimise their tax liability. The theoretical part of the work approaches the Code and options for optimizing tax liability. The analysis section evaluates the current situation and forms the basis for the suggestion section in which we apply suitable optimization options.
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Proceedings for administrative delicts of legal entities
Hyldebrant, Pavel ; Prášková, Helena (advisor) ; Millerová, Ivana (referee)
A heated debate was going on during the past few years among Czech lawyers concerning punishment of legal entities. It culminated as the law on criminal liability of legal entities and proceedings against them was passed. However, this has not solved all the problems of legal regulation of delicts committed by legal entities. The question of reform of administrative punishment remains relevant, although not urgent. The current legislation suffers certain defects, in particular its incompleteness, which has to be addressed in legal practice by using laws whose primary field of application lies elsewhere; those laws do not address all peculiarities of administrative punishment of legal entities. While the main discussion is centered on substantive law, proceedings for administrative delicts of legal entities deserve attention as well. My thesis is divided into four parts. The first part briefly outlines the historical development of the proceedings for administrative delicts of legal entities. The second part provides a brief overview of the current state of legislation, focusing on the sources of law. The third part deals with general principles of law relevant for proceedings for administrative delicts of legal entities, especially the right to a fair trial, as described in the Convention for the Protection...
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A tax base for corporate income tax in selected EU Member States
Černá, Daniela ; Boháč, Radim (advisor) ; Vondráčková, Pavlína (referee)
This thesis is dealing with the corporation income tax base in picked countries of the European Union. Countinuous efforts by the European Union on the harmonization of direct taxation and efforts to unify the rules for determining the corporation income tax base fails. The purpose of this thesis is to show the extent to which the legislation of selected countries is similar and different. The main goal of this thesis it to compare the legislation of the corporation income tax base in Czech Republic, Cyprus and Austria. This thesis is composed of five chapters. First chapter contains definitions of terms used in this thesis. The second to the fourth chapter deals with the tax base legislation in selected countries. Every from these chapters describes legislation of the crucial components which effects the corporation tax base. Every chapter is subdivided into two subchapters. The first sub-chapter focuses on the tax payers.The second sub-chapter describes the corporation tax base and components affecting its structure. The second sub-chapter is devided into four parts. The first part describes legislation of corporation's income. There is mentioned taxable income, income tax excemptions and income which is not taxed within corporation income tax. The second part deals with expenses. There is...
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