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Analysis of personal income taxation in the Czech Republic
HOLČÍKOVÁ, Aneta
The bachelor thesis deals with the analysis of income taxation of self-employed persons on the basis of a trade licence in the field of timber harvesting. The thesis is divided into two parts, namely theoretical and practical. The aim of the bachelor thesis is to evaluate the taxation of personal income in the Czech Republic and to propose possible solutions to reduce the tax liability for a selected self-employed person. The theoretical part characterizes the natural person, the trade, the income of the natural person according to sections and the way of their taxation. The changes in the business sector created to help individuals and corporations during the covid period are also mentioned. Further in the practical part, the method of observation and analysis is used. The observational method is used to collect data in the field of income taxation of the selected self-employed persons for the taxation period 2006 to 2021, which are analysed in clearly arranged tables and evaluated. Income and expenditure are classified into those included in the tax base and those not affecting the tax base. Alternatives to the way in which expenditure is applied are assessed. As a result, it is found that when a self-employed person invests a large amount in fixed assets, it is more advantageous for him/her to apply expenses for the purpose of earning, securing and maintaining income, whereas in the current period, without major investment, it is worthwhile to apply flat-rate expenses. Finally, options for reducing personal income tax are proposed, with a recommendation that selected self-employed persons reduce the tax base by the premiums paid for private life insurance and the provided free benefits.
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Triangular trade
BENEŠOVÁ, Anna
This work focuses on the legal regulation of triangular trade. It examines breaches of the terms of these transactions, mainly in relation to value added tax, and how effective the enforcement of sanctions is under the European Union rules and if this type of trade is sufficiently legally treated from the point of view of the European Union law and within two Member States, the Czech Republic and Slovakia. Furthermore, the work shows how the triangular trade is reflected in the accounting of individual stakeholders and in the financial statements it examines what effect it has on the company - whether it pays to conduct a triangular trade or not. The results are obtained through example a fictional companies that deals with this type of trade. And finally how trade between the European Union and Great Britain developed after Brexit.
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Comparison of the Czech and French Trade law and analysis of the relevant French legal terminology with a glossary
BALDÍKOVÁ, Barbora
The main topic of this bachelor thesis is trade business in the Czech republic and France and analysis of corresponding legal terminology. This thesis is composed of descriptive and lexical part. The descriptive part contains information about trade business legislation in the Czech republic and France, specifically information about parties to trade business and conditions of transaction of trade business, followed by comparison of both legislations. The lexical part offers the analyses of corresponding legal terminology and their czech equivalents. In case of non-existence of czech equivalents possible translation is suggested. The lexical part also includes the franch-czech glossary.
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Terrestrial bromeliads (\kur{Bromeliaceae}) as an object of hobby growing and trade
CHLUSTINOVÁ, Monika
Plants of the family Bromeliaceae are most often found as epiphytes plants with roots outside soil, growing on other plants, but not parasitizing on them or terrestrial plants plants with roots in soil. These are collection plants with remarkable blossoms and leaves, or attractive by being exotic, and some species are rare. This work is focused on terrestrial bromeliads, as the object of hobby cultivation and as a trade item. The purpose of this work is to find how this family is doing on the Czech market, in the form of seeds and grown plants. The Research is focused on the variety of offer, price and interest in the plants. The practical part of the work took place in the garden centres and plants stores in the Czech Republic, with focus on South Bohemia and Kladno regions. Part of the information was gained by using the internet on e-shops with seeds of exotic plants.
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Changes in the Ukrainian international trade after the Crimea annexation. Reorientation from the Russian Federation to the EU
Rakiv, Nadiia ; Semerák, Vilém (advisor) ; Benáček, Vladimír (referee)
This thesis is mainly focusing on the international trade tendency of Ukraine after the annexation of Crimea and the military intervention of Russia in the Don- bas region. Specifically, this work examines the changes in the Ukraine-Russia trade dimension and reorientation of Ukraine from Russia to the EU Partnership. Therefore, the role of the Donbas region, which used to be deeply integrated into the supply chains of Russian companies, is crucial to analyze. The prepared re- view of Ukrainian international trade agreements with Russia and other countries, specifically focusing on the changes of the main partners during the last years, is presented to emphasis the actuality of this thesis topic. This work is based on the comparison of patterns of Ukrainian foreign trade before and after the annexation of Crimea, with the further effects of the exten- sion towards European economics. The understanding of Crimea, the history of the peninsula and its inhabitants, the Crimean Tatars, is initially reviewed and covered. From Soviet genocide to Putin's Conquest (2016) publication was an essential resource. Russia and the West After the Ukrainian Crisis: European vulnerabilities to Russian pressure, Radar corporation (2017) research was used as a basis of the Ukraine-Russia relations and consequences it...
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Spanish International Trade Policy under Francisco Franco's Regime
Sharabati, Abdel Fattah ; Kučerová, Irah (advisor) ; Jeřábek, Martin (referee)
This diploma thesis deals with the trade policy of Spain in relation to other countries during the reign of the Spanish dictator Francisco Franco. It analyzes the changes in the position of strategic partners for Spain between 1936-1975, i.e., during the Franco era. The main variable in this process should be the change of the international political scene from the turbulent 1930s, through the Second World War, to the post-war period, i.e., the Cold War and the division of the world into "East" and "West" and the period of decolonization. Although General Franco's government could be described as totalitarian or clerical-fascist and suppressing any liberal- democratic tendencies on the domestic scene, especially in international politics, Franco was able to move very deftly and get the most out of most political negotiations with foreign partners for Spain. Therefore, even the Spaniards themselves are very contradictory in their assessment of the period of his reign. In analyzing Spain's developments on the international stage, many of the variables that have influenced Spain's direction, both directly and indirectly, must be taken into account. Among these variables we can include, for example, various contracts, agreements, but also sanctions or embargoes.
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Reverse logistics of packaging in company
Marková, Tereza ; Kuba,, Karel (referee) ; Milichovský, František (advisor)
The bachelor thesis is focused on the reverse logistics in company Tierra Verde. It specifies process of collection and the following loading of packaging. The thesis provides an analysis of how manufacture company focused on ecology deal with issues regarding trade with packaging. The aim of this thesis is to analyze the process of reverse logistics in company and to introduce improvements and suggestions for such process.
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