The Diploma thesis deals with carousel frauds of value added tax. The aim of thesis is to assess possible solutions of tax evasions based on the analysis of carousel frauds used for illegal activity. Subsequently evaluate the effectiveness of these measures of tax administration and propose possible solutions how to eliminate these tax evasions.

The submitted thesis Poverty in Theatre is a reflexion of motivation, consequences and importance of voluntary poverty-modesty in the context of contemporary theatre. The opening part of the text introduces the theme from general point of view in relation to the personality of Saint Francis from Assisi, who is not only the iconic figure of the medieval spirituality, but also becomes the source of inspiration for contemporary tendencies and movements and individuals dealing with poverty. The main part of the theses is focused on poverty in the field of art-primarily theatre. The last part describes the creation of the author's performance Pouť, that was inspired by the life of Saint Francis and by the pilgrimage through Italy, which preceded the whole project.

The dissertation deals with the position of inheritance tax, gift tax and real estate transfer tax in the tax system of the Czech Republic. The first part focuses especially on the theoretical approaches and the application of tax principles in relation to the taxation of property transfers and property transitions. In the next part there is the description of the past development of transfer taxes in the territory of our country, focusing on the period after the establishment of the Czech Republic which contains the definition of major changes in law No. 357/1992 Coll. inheritance tax, gift tax and real estate transfer tax, including the quantification of basic numerical characteristics. Own quantifying data transmission output tax on the timeline 1993-2009 also includes the determination of basic statistical indicators derived from publicly available information resources and the definition of the effectiveness of the collection of transfer taxes in respect of the direct administrative costs (including international research in the field). A separate chapter is devoted to the application of transfer taxes in all member countries of the European Union. From the results of the incremental dissertation chapters specific conclusions and recommendations for particular transfer taxes applied in the Czech Republic are formulated.

This Diploma thesis first deals with composition of the bunch of grapes and must. The following is a description of the selected consumable secondary products such as must, dealcoholized vine, jam, marmalade, jelly from must, vine jelly, grape seed oil, flour from grape seeds. Further describes other secondary products such as pomace (marcs) and vineyeard prunings and their usage and mentioned is also a significant waste resulting from the grape vine cultivation and vine production and its possible utilisation. In the practical part of the thesis there is performed the procedure of the production (conservation) of grape vine must and production of jelly from must from cultivars "Veltlínské zelené" and "Dornfelder". These 2 samples of jellies were then together with other 6 samples of similar products (5 of them vine products from other vineries, 1 product from different fruit - cherries) organoleptically evaluated and analytically measured in the laboratory. The results are processed into tables, charts, and statistically and verbally commented.

Diploma thesis traces the development of municipal tax revenues on several ex-amples of particular municipalities of different size categories in the period from 2007 to 2014. It is based on the analysis of development of the budgetary allocation of taxes, property tax and to identify the most important changes. This diploma thesis evaluates the impact of these changes on particular municipalities and compares each other. On this basis are identified the most important factors which had on the development of tax revenues the biggest impact and evaluates their impact on tax revenues. In conclusion are proposed recommendations for changing the law of budgetary allocation of taxes.

Evaluation of factors affecting the amount of the collection of value added tax. Diploma thesis. Brno: Mendel University in Brno, 2016. The diploma thesis deals with value added tax and the relevant factors that affect the amount of VAT collection in the Czech Republic. In the diploma thesis is then made a comparison of the success of collection of value added tax in the Czech Republic and the European Union. Based on established indicators of tax quota, collection of VAT in relation to total tax revenues and Vat Revenue Ratio, are then calculated actual values to determine the effectiveness of the development in the Czech Republic. The diploma work also compares the performance of the system taxation of the VAT from the viewpoint of methodology VAT Gap. Subsequently drafted actual changes to the VAT system aimed at action against tax evasion. This chapter is then suggested recommendations in the context of structural changes to the VAT system to action against tax evasion. Analysis of the measures taken to action against tax evasion for the year 2016 in the Czech context of the Act no. 235/2004 Coll. The Law on Value Added Tax, are measures calculated and subsequently the development of collections VAT for the year 2016. Part of the calculation is a comparison with the results of the Ministry of Finance of the Czech Republic.

This thesis is devoted to the analysis of state budget revenues, depending on the collection of taxes. In the first part they are characterized theoretically public finances, their principles and public functions that are key to understanding the functioning of the state and needs of the state budget. The following chapters in the theoretical part describe the budget system, as its policies, budget process, budget structure and not least the state budget, including the definition of revenue and expenditure sided. In the end of the tax they are characterized by their functions, sorting, principles and important reforms of the tax system in the Czech Republic. Own part is devoted to the analysis of individual types of taxes in the years 2006-2015. First, they are characterized by changes in the legislation of different taxes, such as the above rate. Then the individual taxes are graphically displayed and analyzed over those years. At the end of the analytical work the income taxes are evaluated to total government revenue. It is used method of comparison to compare actual and predicted revenues to the state budget. Conclusion of the analytical part deals with statistical calculation based, whereby found a very strong dependence of the total income tax revenues and the statistical calculation is then interpreted and evaluated.

The thesis deals with tax issues, focusing on the taxation of real estate in the European Union. The theoretical part mainly devoted to a general description of this tax in the context of its importance and inclusion in the tax theory. There is also the matter explained the influence of European Union and international agreements on this tax. Not less important is also chapter dedicated to the economic autonomy of local governments. The stress is also put on a description of the structural elements of the tax on immovable property with the application in practice of concrete countries. The practical part is divided into several parts. The first is focused on the analysis of the immovable property Czech taxation with arguments for its reform. The following subchapter describes model property taxpayer at first. Then there is also a comparison of tax systems in selected EU countries. This comparison has the form of description and practical application in the calculation of total tax liability of the taxpayer. The final step is to calculate the relative burden of subject models income and evaluation. Everything is reflected to create of possible solutions taxation of immovable property in the Czech Republic.

The master's thesis describes evolution of horses, its domestication and coexistence with humans. The hypothesis is that 'The common used feed portions in hobby breeding programmes don't correspond to true need of nutrition established according to the horses actual sport performance'. The horse is a non-ruminant herbivore, whose digestion of fiber is based on its fermentation in the colon. Therefore there are certain limitations and requirements for the feeding technology and the composition of the feed for individual horses. The transfer of the matter through the digestive tract and absorption of nutrition in each part of the digestive tract. The next part of the thesis concentrates on metabolism during physical work, adaptability to training and physiology of training. There is a part focused on utilization of energy from feed, where the difference between an anaerobic and aerobic metabolism is described. To accept or decline the hypothesis, three horses with different equestrian use were chosen. The first was a Welsh Part Bred (WPB) pony mare competing in pony show jumping at L level. The second was a Czech warmblood (ČT) mare competing in both show jumping and dressage at L level. The last was a WPB pony mare used for hobby riding. For all three horses, the nutrition values of feed rations was calculated for the reporting period. These were compared with the true requirements of each horse according to their physical work. It was established that the selected horses were not fed according to their actual sports performance. Therefore the hypothesis was confirmed. The found data was transferred into a graph form for ease of evaluation. Where there was a higher fluctuation in the value of the feed portions, it was pointed out the danger to horses with long term feeding of unsuitable feed portions. The master's thesis shows to the owner of horses used in hobby breeding with the need to build the feed portions according to real physical work of their horses. The use of wrong feed portions and feed technology can cause health problems with long term effects.

The aim is to assess the chemical status of a water course Chvalka in Prague before/after rain events and the effect of discharge from the Pražský okruh (Východní spojka) using laboratory analysis of water and sediment. From the results we can say that the creek Chvalka is heavily polluted by human activities before mouthing of discharge from Eastern clutch. These runoffs (except Cl) have on the physico-chemical indicators of water quality of the creek little or no influence. In contrast to the heavy metals (Cu, Pb, Cr and Zn), the highest concentrations were measured just at the locations affected by runoffs from Východní spojka. Sampling and laboratory analysis of sediments were for small changes in concentration overtime and time demands made only once. Because of little data to comparison can pronounce that runoff from Východní spojka have an impact on increased concentrations of Zn and maybe even Ni.