The topic of the thesis is to assess the activities of travel agencies in terms of value added tax. The work is focused on characterization and use of a special VAT scheme for travel services not only domestically, but also at European level, with emphasis on evaluation of the advantages and disadvantages of special tax arrangements. The thesis is divided into three chapters. In the first chapter is an analysis of the current regulatory regime for special travel service in the Czech Republic. With the help of illustrative examples is ready basis for comparisons with subsequent modifications by the European Union and selected EU countries. The second chapter is devoted to the using of taxation of travel services from the perspective of European directives and requirements of the EC Commission. At the same time in the second chapter describes the system of taxation of travel services in Ireland, which represents a different taxation of this services. Aim of this thesis, which is to evaluate the use of special arrangements in selected Member States of the European Union, is achieved in the third chapter. Using the comparison it is shown that it is possible to gain a competitive advantage in the provision of services depending on the place of establishment of the travel services and therefore the legislation, which is governed by the service provider. Travel services provider can optimized their business thanks to competitive advantage.

This diploma thesis deals with the question of Public Relations strategy planning for a company operating in the field of providing travel services. The objective of this thesis is to create such a strategy based on primary and secondary data we have gathered. When doing so we consider the key areas first on theoretical grounds, and then apply them into practice. The outcome of this work is a tailored propsal of Public Relations strategy for a particular business.

Eco-Ride es una idea de negocio que consiste en ofrecer recorridos turísticos en las principales zonas de Miraflores a través de vehículos eléctricos. Este tipo de experiencia vivencial será complementada con información educativa sobre la historia y tradiciones de esta ciudad. A su vez al realizar las actividades le permitirán interactuar con el medio ambiente generando el menor impacto posible. El servicio contará con dos tipos de paquete, el estándar que consiste en otorgar el servicio desde el punto de encuentro y el corporativo donde se brinda un servicio más personalizado como el recojo desde su hotel o empresa, así como un vídeo del recorrido. Los canales de venta se darán a través de la página web o redes sociales, así como de forma directa en la oficina, que estará ubicada estratégicamente en las cercanías. Se contará con distintos medios de pagos, como el online para la comodidad, seguridad y facilidad del cliente. El público al cual está dirigido es principalmente a personas de ambos sexos pertenecientes del NSE A y B entre las edades de 18 a 45 años. Para el inicio de operaciones de la empresa tendrá una inversión inicial de 209,115.00 soles, el cual será un 35% de financiamiento externo tradicional y el 65% restante estará constituido por el aporte de los socios. La recuperación del capital se realizará en un lapso de 1 año y 8 meses. Finalmente, Eco-Ride demuestra ser un proyecto con perfil viable. / Eco-Ride is a business idea that consists in offering tours around the main areas of Miraflores through electric vehicles. The experiential experience will be complemented with educational information about the history and traditions of the city. In turn, when performing the activities, they will allow you to interact with the environment, generating the least possible impact. The service will offer two packages, the standard that departs from the meeting point, and the corporate, which includes a pick-up service from your hotel or company and a video recording of the tour. Tickets will be available through the website, social networks, and the tickets office, located in a strategic location. The target audience are people of both sexes, A and B socioeconomic level, and ages between 18 and 45 years. To begin operations the company will need an initial investment of 209,115.00 soles, which will be 35% of traditional external financing and the remaining 65% will be constituted by the contribution of the partners. The capital recovery will be carried out in a period of 1 year and 8 months. Because of these, Eco-Ride proves to be a project with a viable profile. / Trabajo de investigación

The general aim of my thesis was to evaluate the current situation of tourism in selected area, to analyze the services of Stephan's restaurant and to prepare the concept of further proposals for the development of mentioned company. An important part of this thesis was the proposal and conceiving of a complete documentation of the business plan in terms of accommodation development. In the particular case it was the reconstruction and modernization of the attic of the building, construction of accommodation and sanitary facilities.

The purpose of the research: development and scientific substantiation of theoretical provisions and practical recommendations for the management of integrated marketing communications, taking into account the specifics of the development of tourism industries in China and Russia. / Данная работа посвящена разработке и научному обоснованию теоретических положений и практических рекомендаций по управлению интегрированными маркетинговыми коммуникациями, учитывающих специфику развития туристических отраслей Китая и России.

The general aim of my diploma thesis was to create a business concept of facilities of hunting tourism in the Pilsner region. Klatovské rybářství, a.s. was selected as a cooperative company, which deals with agricultural activities, especially fish and poultry breeding. The company operates some services of hunting tourism, but it is not the main field. The thesis will serve as a manual for "non-experts" who are interested in expanding their range of travel services. The resulting business concept will consequently be presented to the management of the company in order to demonstrate how the company can further develop. While writing this thesis I got several perspectives on the issue of hunting tourism in the area. The first view was provided by the existing clients of the company who filled in questionnaires which were designed to determine their interest in these services. In addition, three representatives were selected from age groups who were asked for ideas about how the device should look. Another view was obtained through an interview with the director of the company and the employee responsible for the current planning and management of hunting activities. Next view on the issue of hunting tourism, which should be independent, was provided by an employee of Infocentre Bor. Here it was revealed that hunting tourism is not popular with everyone and that it is a rather controversial topic. However, we can say that if done correctly and with concern for the countryside, it can bring many benefits to the given region. These include attracting visitors of other segments of the society, the development of the region, expansion of tourism services and expansion of cooperation between entrepreneurs. Last view was represented by my own experience that I gained during working participation in hunting tourism events. At the beginning of my diploma thesis I determined three working hypotheses. All available resources helped me to evaluate the present circumstances and I can confirm all three hypotheses. The general aim was to create a business concept of facilities of hunting tourism in the Pilsner region. I was able to realize the general aim thanks to the cooperation with the company and by means of utilizing all available information. Now the diploma thesis will be handed over to the management for consideration and possible implementation