The thesis focuses on the discriminatory treatments in the Czech tax law. The aim is to analyze the Czech Income Tax Act and the Value Added Tax Act to identify possible tax discriminations. The thesis studies infringement procedures leaded by the European Commission and it also studies cases of the European Commission against the Czech Republic on this matter and cases that can have impact on the Czech Republic because non discrimination is one of the primary principles of EU law. The identified discriminations should be removed in such a way that the Czech tax legislation does not discriminate against any group of taxpayers

Equality: Age and gender Abstract Diploma thesis addresses age and gender inequalities in Czechia, Denmark, France and Poland, based on Special Eurobarometer 437 and Special Eurobarometer 465. It introduces basic terms connected with inequality in society as well as terms related to gender and age discrimination. The analytical part is focused on different perceptions of age and gender inequality by respondents from four selected countries. The questions are also analysed on base on the respondent's gender and their age group, either 25-34, or 55-64 years. The conclusion of the conducted survey data analysis is, that society in Czechia and Poland inclines towards gender-based prejudices and stereotypes more, than society in Denmark and France, which may be a consequence of stronger emphasis on gender equality in Western European countries. Age discrimination is more often noticed by Czech and French respondents, but it is clear, that respondents from all four countries perceive ageism as very serious and do not see adopted anti- discrimination measures as sufficient. Key words: discrimination, inequality, stereotypes, ageing, ageism, age discrimination, gender discrimination, Czechia, Denmark, France, Poland

The thesis analyses the issue of equal treatment and the prohibition of discrimination in labor relations with respect to the actuality of the discussed matter. I have chosen this topic for several reasons. One of them is that it is really interesting issue, but mainly because of the fact that discrimination in labor law field is a problem affecting the personal and professional life of a large part of our society. The work handles with the development of legal regulation, the current state legislation and according to the data detected, it outlines my own reflections on possible future development taking into consideration the context of the given topic. It also tries to highlight the causes of making it difficult to implement the anti-discrimination norms for the individuals who are affected by unequal treatment the most. The thesis is divided into four chapters which are further subdivided into sections and subchapters. The first chapter deals with the theoretical interpretation of labor law in general, and its position in the Czech legal system, its basic principles and its relationship to the Civil Code. The second chapter deals with the definition of the various institutes connected to the given topic, such as direct and indirect discrimination, institutional discrimination, mobbing, bossing,...

The thesis is devoted to discrimination in the labor market with the stress on the gender pay gap. The aim of the thesis is to assess the status of women in the Czech labor market with respect to different social categories and the analysis of wage differences in different job categories and types of jobs. The main focus of the text is a summary of various theoretical assumptions and concepts that are used to explain discrimination against women and finding the links with the recent demographic data. The text results in analysis of the above mentioned models it terms of their application to explain gender discrimination in the Czech Republic. The thesis results in the answer to the question whether discrimination in the labor market represents major social problem in the Czech Republic. At the end of this text various measures that, in my opinion, could lead to solution of discrimination against women in the labor market are described.

The dissertation deals with the provisions of law applicable to equal opportunities of women and men in labour-law relationships. In this context, it mainly focuses on employment laws; Act No. 198/2009 Coll. on equal treatment and on legal remedies against discrimination and on amendment of some other acts (the Discrimination Act); and other related laws and regulations applicable in this area. The dissertation is divided into nine main chapters. Its core is comprised of chapters 4 through 8, which contain a detailed analysis of the statutory provisions governing the equal opportunities of women and men in employment in Czech laws, EU laws, and international treaties. Chapters 1 through 3 offer a general introduction to the domain of equal opportunities, while chapter 9 summarises the conclusions and findings of the dissertation. The first chapter explains why the dissertation deals with equal opportunities of women and men in labour-law relationships, and highlights the importance of this issue in international law and in the EU's social policies. This chapter also underlines the extraordinary community-wide significance of this issue. The second chapter contains an analysis of the basic terms used with regard to equal opportunities of women and men in labour-law relationships, and explains the...

Práce se zabývá oblastmi - vzdělání žen, ženy na trhu práce, rovné postavení mužů a žen, gender role a jejich rozložení. Harmonizace rodinných vztahů a kariéry. Oblast výzkumu - postoj veřejnosti k problematice mužů na rodičovské dovolené.

90. léta v ČR jsou charakteristická výraznými změnami demografického chování. Jak na trhu práce, tak v rodině přetrvávají genderově podmíněné stereotypy. Rodina a rodičovství zůstávají stále významnou hodnotou lidského života. Při hledání zaměstnání se mladé ženy potýkají s diskriminací z důvodu budoucího mateřství, později bojují s dualitou rodičovských a pracovních povinností, jejich nerovné postavení se promítá v nižším finančním ohodnocení a ve ztížených šancích karierního postupu. Legislativně byl zakotven zákaz diskriminačního jednání, došlo ke zrovnoprávnění mužů ohledně využití rodičovské dovolené, nicméně v reálném jednání nenastal výrazný posun. Mechanismy pro sladění rodinného a pracovního života jsou v ČR stále nedostačující.

This paper presents an example of price discrimination on the market for marijuana in northern Bohemia in 2006. First, a model for a multifirm market is built, with emphasis on the existence of two types of firms and two qualities good offered. It is shown that in the case of a dealer of two qualities of marijuana there is an incentive to raise the price of the more expensive quality and reduce the price of the cheaper. Using econometric estimates, price discrimination is found in accordance with the predictions of the model in the amount of about 50 crowns per gram.

The theme of the thesis is the current and debated issue of discrimination in the wok procedure. Although the Czech Republic has already implemented the applicable European legislative requirements in its national law and the concept of non-discrimination is - from the labor-law perspective - sufficient, frequent cases of differential treatment and discrimination still exist. The thesis focuses on equal treatment and discrimination in both selected Czech legislative documents and the legislation of the European Community. It focuses in more detail on gender discrimination (the most common form of discrimination) followed by the institutional security of equal treatment, difference in pay between men and women, labor market segregation, the issue of reintegration of women and men into the workplace after maternity or parental leave, representation of women in managerial positions, discrimination against elderly women and sexual harassment in the work environment. Part of the thesis also focuses on possible approaches to solve these problems such as harmonization between work and private life, the company's social responsibility, and Diversity and Age Management.

The thesis deals with the position of women in the labour market, describes the most obstacles women encounter in the labour market and offers possible solutions. The main objective of the thesis is to analyse the position of the women in the labour market, to define each notion related to discrimination, to recognize the factors that influence it and to find out the differences in remuneration of men and women. Further on, the thesis would like to approach the question if women are still more discriminated on the ground of the sex or whether the society manages to eliminate the discrimination of women thanks to the measures adopted. The thesis is divided into three parts. In the theoretical part of the thesis the legislative adaptation is being introduced, and it presents the effort of the state to eliminate the unequal approach towards women. The thesis analyzes the existing legal regulations of the discrimination law abroad as well as in Czech legislation. Some of the basic concepts linked to the given topic are explained, e.g. equality, positive measures and equal treatment. Another section of the theoretical part deals with discrimination, its forms and variations, discrimination on the reasons of sex and the ways of how to protect oneself from discrimination. In the theoretical part the method of analysis of information sources is used based on research literature. In the practical part of the thesis two ways of questioning are used. The first research method is a structured questionnaire in a form of a standard written questionnaire. A selected group of people is questioned to say their opinion on the given issue. The second investigation is done in a maneuvered interview with the respondents of the first questioning form, based on the prepared set of questions. The last part of the thesis elaborates the results of the research and draws the conclusions from these. Each question has a graph showing the results of the analysis followed by an exact description and explanation. The conclusion of the thesis provides a compact resume of the forms of protection which the discriminated person can use to avoid discrimination or for defense.