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Means of evidence in civil proceedings
Benešová, Berta ; Smolík, Petr (advisor) ; Zoulík, František (referee)
Resume A topic of the thesis presented is a problem of evidences used in the civil procedures. This is a very imporant part of a civil procedure, because evidences are - from a practical point of view - the crucial stage of a procedure. Right by means of evidences the Court may obtain factual and material information serving a base for a meritory decision. This work is aimed to an analysis of the present legislative definition of the various types of evidences, the specific features of them, and a way of an implementation and the following assesment of them made by the Court of Justice. This thesis is divided into six chapters. The first chapter contains a brief definition of a term of the evidence. The second chapter is structuted in more details. This chapter is engaged in a term of an evidence and the types of evidences. It also specifies a fact, what is a subject of an evidence and which facts do not present a fact of evidences. A base of the third chapter is an analysis of a list of the types of demonstrative evidences as it results the actual legistration. It is also engaged in the problem of an inquiry evidence and an acceptibility of it. In a conclusion of this chapter a inquiring duty of a party of the procedure is mentioned as a special case of the inquire evidence. The fourth chapter represents a...
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Economic aspects of tax procedure for all taxes
Koňaková, Veronika ; Francírek, František (advisor) ; Vančurová, Alena (referee)
Indirect administrative costs associated with tax assessment and its proceedings are too high and the whole process is inefficient. During the tax procedure both primary documents and proper evidence are handled inefficiently which makes the tax system unnecessarily costly. In order to examine economic properties of the tax procedure in practice I used questionnaires and archive research. In order to store a quality outputs, in the form of properly assessed taxes in the shortest possible time, it is necessary to process the input data in the most efficient way possible. In my thesis, I propose austerity measures which will increase tax efficiency. Only good information system and a complete, clear systematic archiving of all transaction can guarantee productive work with low costs. Only those tax consultants or accountants who have complete documentation have a control mechanisms which allows them to offer high quality services which ultimately makes the whole tax system more efficient.
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Efficiency of tax proofing for income tax and value added tax
Koprdová, Nikoleta ; Francírek, František (advisor) ; Vančurová, Alena (referee)
The diploma thesis points out the problem of higher than necesary compliance costs of taxation on income tax and value added tax in the proofing process and it provides an analysis of the causes of this indirect administrative costs. The thesis is focused on difficult proofing process in tax proceedure and provides most frequently required proper evidence by tax authories. Methods of analysis and synthesis from is used in the diploma thesis. These are the findings from literature, questionnaire and archive survey. The outcome of the thesis is that by consistent archiving of all proper evidence used on income tax, can significantly improve the proofing proces used on value added tax and vice versa. The recommendation is to create an separate archive where the tax entity keeps the all primary documents and proper evidence, which would also have the effect on reduction the compliance costs incurred in the tax proceeding.
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Means of evidence in civil proceedings
Benešová, Berta ; Smolík, Petr (advisor) ; Zoulík, František (referee)
Resume A topic of the thesis presented is a problem of evidences used in the civil procedures. This is a very imporant part of a civil procedure, because evidences are - from a practical point of view - the crucial stage of a procedure. Right by means of evidences the Court may obtain factual and material information serving a base for a meritory decision. This work is aimed to an analysis of the present legislative definition of the various types of evidences, the specific features of them, and a way of an implementation and the following assesment of them made by the Court of Justice. This thesis is divided into six chapters. The first chapter contains a brief definition of a term of the evidence. The second chapter is structuted in more details. This chapter is engaged in a term of an evidence and the types of evidences. It also specifies a fact, what is a subject of an evidence and which facts do not present a fact of evidences. A base of the third chapter is an analysis of a list of the types of demonstrative evidences as it results the actual legistration. It is also engaged in the problem of an inquiry evidence and an acceptibility of it. In a conclusion of this chapter a inquiring duty of a party of the procedure is mentioned as a special case of the inquire evidence. The fourth chapter represents a...
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