The aim of the diploma thesis is to analyze the current legislation Act 531/1990 Coll. about the local financial authorities from the 28th November 1990, and in particular its amendment by the Regulation No.199/2010 Coll. from the 24th May 2010, which was the cause of the creation of Specialized Financial Office and Directorate General for Finance. Another objective is to describe the already present special tax offices for large taxpayers in foreign countries when comparing the Czech and foreign special tax offices characteristics and impacts of their activities. Furthermore the thesis discusses the merger of the tax and customs administration, evaluation of its current status and estimation of its future development in the Czech Republic that is based on a study of similar already operating models abroad. All parts of the thesis consist of the evaluation of current situation. In the conclusion is evaluated the impact and result of the reorganization of tax administration and its current status. Further it consists of the recommendations for its future development based on the findings and examples of international good practice.

Since its implementation in 2002, the Better Regulation agenda for improved policy-making aimed at closing the gap in the policy cycle in the European Union. The gap in the policy cycle is said to be due to a lack of compliance with evaluations of existing regulations through ex-post evaluations before starting new policy processes with impact assessments. With a point of departure in the effect of the external shock from Covid-19 on the EU policy process, the thesis analyzes if and how the usage of ex-post evaluation in impact assessments has differed before and during Covid-19. This comparative case study focuses on the qualitative use of ex-post evaluations in impact assessments during crises, the study contributes with a new crisis-oriented focus on the research on Better Regulation as well as new data on the cyclical policy process in the EU. The analysis tests two explanatory theories for non-compliance by linking ex-post evaluations with impact assessments under Better Regulation. The theory of regulatory reactivity can explain non-compliance tied to the external shock of Covid-19 and the inherent variation in DG capacity to produce cyclical and evidence-based impact assessments in line with the Better Regulation guidelines can explain if the non-compliance is systematic. The results contradict the somewhat pessimistic picture from previous research and the theoretical expectations of compliance with Better Regulation. A stronger compliance over time with Better Regulation was found which was not visibly impacted by the external shock from Covid-19 nor connected to the variation in DG capacity.