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Legal Issues of Taxation of Income from Crypto-Assets
Sobol, Michal ; Kotáb, Petr (advisor) ; Martiník, Pavel (referee)
Legal Issues of Taxation of Income from Crypto-Assets Abstract This thesis dissects the taxation of income from crypto-assets from the legal perspective. The author aims to apply an effective tax treatment of a wide range of diverse and differently taxable activities related to crypto-assets, in which a taxable event may occur, to critically analyze the shortcomings in the tax system in relation to crypto-assets, to propose a solution and to compare the taxation of crypto-assets in the Czech Republic with foreign legal systems. To this end, the thesis is divided into five chapters. The first chapter is devoted to a brief general discussion of taxes, outlining the structure of income and value added taxes in the Czech Republic and serving to link theory and practice in the subsequent chapters. The second chapter deals with the legal classification of crypto-assets from the perspective of domestic legislation, European Union legislation, but also from the perspective of state authorities and state administration. The core part of the thesis is the third chapter. There, the author applies relevant tax treatment to individual activities related to crypto-assets, performs a legal analysis to determine the tax liability, defines the shortcomings in the tax system and controversial issues in the application of the...
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Investment Environment in the Virtual Real Cash Economy
Lehnert, Filip ; Hlavinka, Roman (referee) ; Budík, Jan (advisor)
The subject of this thesis is to introduce the reader to the issue of possible financial investment in the virtual economy with real funds and design strategies to maximize the initial capital appreciation. The introduction describes the analysis of virtual PED currency, the economy and the system of publicly traded shares. The main part is focused on presenting the results of practical traded investment based on fundamental analysis, speculation about the intrinsic value of the shares and evaluating applied strategies, including the benefits of work.
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Evaluation of the Economy of the Town Holice
Hromek, Tomáš ; Branda, Vladislav (referee) ; Pernica, Martin (advisor)
This thesis solves the economic issues of a small town, Holice. The first part focuses on the theory which deals with the division of local governments, management of the town and the formation of its budget. The second part reviews the municipal management using selected analytical methods over a 4 year period from 2012 to 2015. The third and final part offers up suggestions on how to improve the economics of Holice.
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Municipal Budget Proposal
Kvasničková, Markéta ; Dočekal, Zdeněk (referee) ; Čižinská, Romana (advisor)
The bachelor´s thesis deals with management and financing of territorially autonomous units, especially, the issues related to the municipality governance in Želešice. Initially, it concerns theoretical treatment of municipality matters, budgetary system and the budget as such. The next part describes basic characteristics of the municipality of Želešice and examines its economy. The last part is focused on the budget proposal.
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Proposal for of Management Accounting
Kubitová, Tereza ; Landa, Martin (referee) ; Polák, Michal (advisor)
This bachelor´s thesis deals with management accounting. The thesis analyses the current financial situation and the way of controlling costs in the particular company. The practical part of it consists of the basic system of management accounting. This system should provide more effective management of company departments and allow to plan and control the costs.
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The Evaluation of Financial Situation and its Proposals for Improvement
Opatřilová, Michaela ; Nováková,, Kamila (referee) ; Meluzín, Tomáš (advisor)
This thesis aims to evaluate the financial situation of the company KALÁB - construction company, Ltd. and to make suggestions for its improvement. The company engages in construction and development activities. It is a renowned company that has a well established position in the market. The thesis contains an analysis of the status quo, which is the basis of proposals for improvements for the future. The aim of the thesis is to identify weaknesses and find methods that will eliminate these defects in the future.
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Analysis of the highest and best use of a former restaurant in Kromeříž
Čeňková, Lydie ; Lončarič, Martin (referee) ; Klika, Pavel (advisor)
This diploma thesis deals with the analysis of the highest and best use of the property, which is practically applied to a specific example. The analysis is performed on the buildings of the former restaurant Slovan in Kroměříž that the currently unused. On logically probable recovery are performed four tests (legal admissibility, physical possibility, financial merits and maximum profitability), on the basis of which will be the highest and best use.
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