This diploma thesis deals with thin capitalisation rules in the Czech Republic. The main objective is to analyze tax-deductibility of financial costs connected with loans from related parties. Czech Republic has been member of EU since 2004. The EU membership established the responsibility for Czech Republic to approximate national legislation of taxation with EU law, so the second objective of the diploma thesis is to consider how the Czech Republic deals with harmonisation of tax-deductible financial cost connected with loans from related parties.

This diploma thesis operates with advance pricing agreements. In the Czech Republic, advance pricing agreements were implemented in the form of binding rulings in the year 2006. The goal of the thesis was to analyze and compare binding rulings in the Czech Republic and advance pricing agreements implemented in the countries chosen, which were Germany, Slovakia and Poland, with the theoretical concept of advance pricing agreements as stated in OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

The main purpose of the diploma thesis is to estimate the impact of urban vegetation on real estate prices in terms of hedonic pricing method and furthermore to suggest a way how the estimated results should be implemented into decision-making within green areas of Prague. In the legal setting of Czech republic, the greenery is almost entirely provided to citizens through public budgets. As many effects of green areas do not come through markets, the decision-making about optimal quantity of greenery supplied comes to be heavily problematic. Concerning this, contibution of urban vegetation to the well-being of residents estimated in this thesis may become fundamental guide-post for public bodies. The theorethical part of the thesis is devoted to the problematics of green areas as an economic good and to the specification of urban greenery in Prague.Then the method used is shortly characterised. The practical part deals with choice of the appropriate variables representing urban greenery on the basis of relevant literature search. The main scope of the practical part is to describe and analyze property data set from Prague and finally to examine the impact of chosen environmental variables on the property prices.

The problematics of transfer pricing in Czech and International tax law Constant globalization leads to the boom of business and property-related companies, which we call multinational. Multinational companies carry out so-called intra-company transactions within their group of companies under different conditions than they would in normal business. We call these transactions dependent, because they are carried out between affiliates, in an environment that is not competitive but related. Transfer pricing issues are usually associated with tax optimization because, with the help of these transactions, multinationals are able to achieve a lower tax burden. Aggressive tax optimization prevents proper transfer pricing for intra-company transactions. Transfer pricing of intra-company transactions is set up properly if they are in line with the arm length's principle, which in its own way attempts to simulate a competitive environment. The aim of this work is to outline the regulation of transfer pricing in Czech and International tax law and to analyse the problems of the regulation. In Czech law, the transfer pricing is mainly regulated in the Income Tax Act and in the non-binding instructions of the Ministry of Finance, which rely heavily on international regulation. At international level, the...

Teoretická část diplomové práce je zaměřena na vysvětlení základních kalkulačních pojmů jako je kalkulace, přiřazování nákladů předmětu kalkulace, kalkulace nákladů a ceny, kalkulační systém v užším a širším pojetí. V praktické části je provedena analýza kalkulačního vzorce konkrétního výrobku, aktuálnost kalkulací a v neposlední řadě také kalkulačního systému vybrané společnosti.

Measurement of price level with consumer price indices forms some gap between measured inflation and perceived inflation. The graduation theses is concerned with quantification of gap in particular group of individuals and shows on measuring data, how this gap influents individuals, if growth of cost of living according to consumer price index copies price perception. It illustrates influence the incorrect construction of indices as important orientation point in economy, which redistribution of recourses, in context with usage of indices for income indexation and suggests more appropriate approach for constructing aggregate price index. It investigates what factors influence price perception and comes into gain and loses calculation which people are confronted. Price perception is influenced both socio-economic and political environment. The end of theses overlaps into political vote and investigates if there is causal of relationship between price perception and political vote.

Real estate market is the topic I have chosen for my thesis. The thesis focuses on the problem of real estate prices in the Czech Republic. The price trend can be tracked just since 1990s. As a result of missing relevant data no complete analysis of real estate market has been published so far. This is also one of the reasons I have chosen this particular topic. The first part of my work covers features and special characteristics of the Czech real estate market. It is important to describe the economic situation and the role of the state before analysing single factors to influence real estate market. Therefore macroeconomic indicators and their development can be found in this part. The financial crisis and its impact cannot be ignored either. The second part of the work is pointed to the analysis of the factors that influence prices on the real estate market. The aim of the work is to describe the development of the factors and assess their importance. The factors can be divided into supply and demand oriented and the majors are: demographics, disposable income, interest rate and building development. Price development on the RE market is also described in the work. At the end of the work the introduced facts are summed up and a try to a prognosis of the future development is made.

The thesis brings a comprehensive analysis of the food crisis of recent years. There was a dramatic increase in staple food prices in 2007-2008 and 2010-2011 which combined with persistent poverty is a serious problem for many millions of people. The objective of the thesis is to analyze the causes of this phenomenon. There are also examined socio-economic effects of rising global food prices on the quality of life in developing countries. In this sense, research is carried out whether the appropriate means helped to solve the food crisis and there are also suggested other options to address the current situation in order to reduce hunger and undernutrition in the world and avoid other people fall into poverty. Research is conducted using the method of observation, causal analysis and synthesis.

This final work is trying to evaluate the administrative demands coming from the legal obligation of creating the documentation about the documentation about the transfer prices. In theoretical part autor is talking about the legal requirements for the mandatory documentation about the transfer pricing. In practical part autor is proposing the example of the mandatory documentation of transfer pricing form to existing company and is trying to reply to from what sources are this information coming and if it is about to create a new documents or to use the existing documentation. The conclusion of the work is to evaluate the final administrative demands coming from the obligation to setup the system of transfer pricing.

This diploma thesis analyzes several aspects of taxation when entering a foreign market. The first chapter explains the difference between nominal and effective tax rates and tax burden regulation by enterprises during the current debt crisis. The second chapter deals with double taxation agreements and methods that eliminate double taxation. The third chapter describes the rules of transfer pricing and advance pricing agreements. The last chapter focuses on tax incentives and risks of taxation, especially tax avoidance, tax evasion and the negative attitude of developed countries against tax havens.