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Transparency in the State Administration as Protection of Legal Principles Illustrated by the Example of Using of Hedge Commands by the Financial Administration
Bajmaku, Violeta ; Kohoutek, Jan (advisor) ; Ochrana, František (referee)
The thesis explains the need for a high level of transparency in the state administration on a concrete example of administrative practice - using of hedge commands by the financial administration. For explanation, the hedge command is is the ultima ratio tool in the area of the tax administration. The topic was widely publicized and, in particular, the cases of liquidation effects of the hedge commands on some entrepreneurs and cases where the courts decided against financial administration. The mistrust that has arisen in using of this tool is considered a public-political problem in the text. The thesis examines the trustworthiness of the state institution in connection with the degree of transparency. It deals with the influence of the bureaucracy on the state administration, with the accountability of the state officials and with the concept of good governance, on which the need for transparency proves. The multiple case study in the empirical part of the thesis presents five selected critical cases of the use of the hedge command, when the courts decided in favor of the companies. A document analysis was used to describe the cases, especially court judgments, also news and reports. The expert survey then offers a view of experts on the given issue. The primary data was obtained through eight...
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State governed by the rule of law and Democracy
Pelán, Marek ; Kysela, Jan (advisor) ; Pithart, Petr (referee)
Democracy and a state governed by the rule of law The diploma thesis deals with the topics of democracy, the rule of law and their interaction. It is focused on both themes in the context of their historical development and other ideas that have influenced one or the other phenomenon. For this reason, the reader encounters primarily the issues of an ancient understanding of democracy, ideas of republicanism, liberalism, constitutionalism, or the Anglo-American concept of government. In this diploma paper, democracy and the rule of law are analyzed as concepts that have a general, i.e., global, meaning. Examples of elements typical of democracy and the rule of law are, however, the provisions of the Czech law. The aim of the diploma thesis is to point out the influence of historical experience on the development of ideas about democracy and the rule of law, and to emphasize the phenomena that are being studied, how they differ and how they interact. In conclusion, the historical development of both phenomena has led to a fundamental change in their understanding. Both terms are limiting and balancing each other. At present, democracy is seen as a universal value and, together with the modern concept of the rule of law, creates a liberal democratic system of governance. At the same time, however,...
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