The aim of this work is to analyze and evaluate the impacts on the economy in the eventual independence of a size different boroughs of the City of Prague into separate villages in the years 2001-2015. This topic is very timely considering the frequent discussions on financing municipal districts of Prague. Prague is also the economic center of the Czech Republic. Topicality is enhanced by the fact that the model of subsidy relations between Prague and its city districts often changes. In the theoretical part are listed and explained basic terms and definitions relating to the issue. This section deals mainly with the economic theories of the budgetary determining taxes, financing municipalities and boroughs in Prague. They did not omit the legislative requirements of the functioning of municipalities and boroughs of Prague. In the practical part is evaluated development funds that flowed into the budgets of different sized urban areas and that the budgets of such units in a given period of time passed, if those units were part of the capital Prague. Part of this work is part of a proposal for legislative changes that would empower any Prague districts only allow a referendum. Finally, the comparison of the current state and the independence of the aforementioned boroughs of the capital, and in terms of income of the urban areas and in terms of financing certain obligations boroughs based on current legislation.

Circonscription fiscale se superposant presque exactement, en pays de taille personnelle, à la paroisse, la communauté d’habitants forme, avec la seigneurie, le pole principal d’encadrement de la vie rurale. Bénéficiant d’une grande indépendance aux premiers temps du XVIe siècle, les villages de Forez sont très faiblement institutionnalisés et la vie institutionnelle repose sur une confusion de toutes les obligations communes en un seul lieu de délibération : l’assemblée. Ils vont cependant être confrontés à l’effort de centralisation entrepris par la monarchie. Leur fonctionnement institutionnel, rudimentaire, reposant sur une assemblée générale unique, et sur des consuls élus pour remplir les obligations collectives du village, ne va pas résister aux contraintes que leur imposent l’Etat moderne et le poids toujours croissant de sa fiscalité. L’autonomie des villages de Forez va donc décliner à mesure que s’affermit la monarchie absolue. Ainsi, jusqu’aux années 1670, la vie institutionnelle des villages de Forez est essentiellement interne au village. L’empiètement croissant des autorités extérieures amène cependant à un meilleur contrôle sur l’effectivité des obligations qui pèsent sur le village. De cette double contrainte d’obligations plus lourdes et d’un contrôle accru, résulte une transformation des institutions villageoises qui vont renforcer leur structure mais perdre la spontanéité qui présidait à leur fonctionnement aux premiers temps de l’Ancien Régime. Leur organisation sera alors plus identifiable, mais le fonctionnement radicalement différent : la compacité qui caractérisait le village s’est perdue dans une participation institutionnelle. / Tax district almost overlapping the parish in a land of personal taxes, the rural community is, with the lordship, the main pole framing the rural life.Enjoying considerable independence in the early days of the sixteenth century, the villages of Forez are very weakly institutionalized and the life of their institutions is based on a confusion of all bonds in one common place of deliberation. However they will be faced with the centralization effort undertaken by the monarchy. Their institutional functioning, rudimentary, based on a single meeting, and consuls elected to fulfill the collective obligations of the village, will yield to the constraints imposed on them by the modern state and its ever-increasing weight of taxation. The autonomy of villages will therefore decline as an absolute monarchy was strengthened.Thus, until the 1670s, the institutional life of the villages of Forez is essentially internal. The increasing encroachment of outside authorities, however, leads to greater control over the effectiveness of the obligations imposed on the village. This double bind, more onerous obligations and increased control, brings transformation of village institutions. Their organization will be more identifiable but operating in a radically different way : compactness that characterized the village was then lost in an institutionalized participation.

The thesis is devoted to the most relevant cases of European Court of Justice in the field of direct taxation and their influence on national tax policies. Different member states are willing to implement the law of European Union at different levels. The thesis evaluate the impact of ECJ cases on national tax systems of France and The Netherlands. It has several parts. First part describes historical milestones in coordination of direct taxation, second part describes the ECJ and its function and structure. Follows the analysis of most important cases. Last part evaluate the impact of cases on French and Dutch tax system.

The main objective of the final thesis is to emphasise the transformation of financial statements prepared according to Czech accounting legislation to financial statements prepared in accordance with International Financial Reporting Standards. There are two parts in the final thesis. The first part describes a complete set of financial statements, prepared in accordance with International Financial Reporting Standards, it is an obligatory part of the financial statements - Statement of financial position, Statement of comprehensive income, Statement of changes in equity, Statement of cash flows, summary of significant accounting policies, and other explanatory notes. The second part of the final thesis deals with an accuracy of the transfer Leases, Provisions and Deferred Taxes on Czech accounting legislation to International Financial Reporting Standards.

This graduation thesis is dealing with changes in Budgetary allocation of taxes and its effect on economy in autonomous regional units since 1996. In first part I will characterize the competences of municipality, their authorities, possession and budget. Next their revenues, expenditures and changes in budgetary allocation of taxes. In second part I will analyze the structure and development of revenues and expenditures. In chosen municipalities since 1996 till 2008 and the Region of Central Bohemia since 2001 till 2008. In the end I will aim on results of chosen municipalities and region in separate year. The result of this work is review of effects on changes in Budgetary allocation of taxes mainly on tax incomes of municipality and the region and their management.

This thesis deals with leasing, its division, legal, tax and accountig framework of leasing in the Czech Republic. Accounting and tax part focuses on obligations of a leasholder and a lessor. One part is dedicated to lease market in the Czech Republic and on part deals with IFRS.

This thesis deals with instruments of economic regulation related to environment protection in the field of energetics. It surveys selected instruments in the form of ecological taxes and Emission Trading System. It clarifies the origin and development of these instruments and their integration into the legislation of the Czech Republic. The major aim of the thesis is to analyze the impact of ecological taxes and trading with emission permits on management decisions of a company.The analysis and calculations have been carried out in a real enterprise. I have tried to prove how the System of Emission Trading impacts on the management decision and strategic goals of a company due to further development of the EU System of Emission Trading, its changes as well as changes in production of a company.

Diploma thesis is focused on a comparison between a tax burden of self employed person and limited liability company, precisely, its shareholder. Main goal is to draw a comparison between the taxation of individuals and also scrutinize benefits (or drawbacks) of becoming a self-employed person from a tax perspective or whether is more advantageous establishing a single-member limited liability company. The percentage of a withhold rate enables the quantification of a tax burden, an effective tax rate and an average tax rate. This thesis includes comprehensive case study based on several specified restrictions.

Formation of a common single market without distortions is one of the main priorities during the integration process of the European Union. For this purpose it is necessary to coordinate activities of all the Members throughout the entire Community ant it should lead to European integration and convergence. The main aim of this work is to verify European formation of the common single market throughout European tax policy in other words, through the convergence of the tax burden. Secondary aim is focused on the question of what impact do convergence of tax mixes and tax competition have on the convergence of the taxation in the EU. For this purposes data from the years of 1965 - 2011 in combination with methods of Beta Convergence, Sigma Convergence and panel regression analysis with fixed effects are used. Results confirm the tax systems convergence and its speed not only in the area of total tax burden but also in tax mixes, implicit tax rates and some statutory tax rates. Panel regression analysis with fixed effects subsequently confirmed the positive impact of the convergence of nearly all tax mixes parts and tax competiton on the total tax burden convergence. The highest impact on the tax convergence was verified at the tax competition and property taxes. All models accomplish diagnostic tests and are econometrically robust. It was confirmed the European Union has been fulfilled its primary aim through the tax policy and under established assumptions the highest impact on tax convergence have tax competition and property taxes.

Les organismes de placement collectif (OPC) permettent aux investisseurs d'avoir accès à une gestion professionnelle, à la diversification, aux économies d'échelle, à un réinvestissement efficient des revenus et à la liquidité. Les formes juridiques et les systèmes fiscaux des OPC peuvent varier considérablement d'une juridiction à une autre. L'objet de cette thèse est de voir si les investisseurs dans un OPC sont dans la même situation dans laquelle ils se seraient trouvés s'ils avaient investi directement. Contrairement à un contexte national, les investisseurs de portefeuille transfrontaliers ne sont pas placés dans la même situation dans laquelle ils se seraient trouvés si le revenu de placement était réalisé directement. En effet, l'investissement transfrontalier en valeurs mobilières est entravé par des obstacles fiscaux résultant des retenues à la source et des lacunes actuelles de l'allégement conventionnel, en particulier en ce qui concerne les OPC. Afin d'assurer une plus grande sécurité fiscale aux OPC et à leurs investisseurs, diverses solutions possibles à ces difficultés ont alors été abordées. Il a été souligné qu'il faudrait améliorer les conventions de double imposition et les systèmes d'allègement conventionnel en octroyant les avantages soit au niveau de l'OPC soit au niveau de leurs investisseurs. Des perspectives sont également offertes par les règles de non-discrimination en vertu du droit de l'UE à travers notamment les initiatives de la Commission européenne et la jurisprudence de la CJUE. Ces perspectives permettent de suggérer que les États devraient rechercher un accord multilatéral pour abolir les retenues à la source sur les dividendes dans l'État de la source du revenu lorsqu'il est payé à des OPC établis dans d'autres États. Idéalement, tout accord visant à abolir les retenues à la source devrait être combiné à un système d'échange automatique d'informations. Il a été souligné que les inefficacités fiscales favorisent l'innovation financière tels que les produits dérivés et autres instruments financiers qui sont largement utilisés par les gestionnaires d'actifs comme une alternative pour éviter la retenue à la source sur les dividendes. / Collective investment vehicles (CIVs) permit investors to obtain access to professional management, diversification, economies of scale, efficient reinvestment of income and liquidity. The legal forms and tax structures of CIVs may vary considerably from one jurisdiction to another. The purpose of this thesis is to see if CIV investors are in the same position in which they would have been if they had invested directly.Unlike in a domestic context, cross-border portfolio investors are not placed in the same position as if investment income was realised directly. Indeed, cross-border investment in securities is hampered by tax obstacles resulting from withholding taxes and the current deficiencies of treaty relief, especially in relation to collective investment vehicles. In order to provide more certainty to CIVs and underlying investors, various possible remedies to those difficulties have been then addressed. It was highlighted that we should improve double taxation treaties and treaty relief systems by granting benefits either on OPC level either on the level of underlying investors. Perspectives are also offered by non-discrimination rules under EU law, especially through the EU Commission's initiatives and the ECJ cases law. Based on these prospects, it is submitted that the states should seek a multilateral agreement to abolish withholding taxes on dividends in the source state of income, when paid to CIVs established in another states. Optimally, any agreement to abolish withholding taxes should be combined with an automatic exchange of information system. We pointed out that tax inefficiencies promote financial innovation such as derivatives and other financial instruments which are widely used by asset managers as alternatives to avoid dividend withholding tax.