7 ABSTRACT Topic: Mothers manager - can cope with motherhood and career? is topical and is an area where there are still certain provisions regarding gender equality, which indicates the fact that women are represented only less than a third, although almost half the working population. It is clear that career managers are affected by many factors that are slowing down, which probably has the most significant effect of motherhood. In their qualitative research, I took aim at women who work as managers and have small children. Analyze in detail the four key areas: the experience of women returning after maternity / parental leave for managerial position, the impact of motherhood on their careers, strategies and experiences in balancing work and family and any experience with any form of discrimination in the labor market. The basic research question was: "What are the challenges facing the mother-manager gender inequality in our society?"

This diploma thesis deals with the project of unified revenue administration, more precisely the harmonization of tax base, assessment basis for health insurance and assessment basis for social security. The aim is to compare characteristics, which those revenues have in common and decide whether it is possible to harmonize them. The second part of this thesis refers to the levy of taxes from total wages. Each institution is compared from the point of view of two bills and the act no. 458/2011 Sb., on amendment of acts related to the establishment of unified revenue administration and on amendments of other tax and insurance acts. The first chapter deals with the description of each area which should be unified. It means the areas of income taxes, social security and public health insurance. The term personal tax is described in this chapter. Then follows a description of the project of unified revenue administration, its evolution and systems of revenue administration common in other countries. The description of the bills and acts mentioned above and their aims takes place in the third chapter. The fourth and fifth chapters where I use mainly a comparative method follows. The fourth chapter focusses on harmonization and contains descriptions of income tax base, assessment basis for health...

This thesis explores the balance between work and personal life and its impact on individuals' leisure time. The first part begins with a discussion of the issues surrounding work-life balance and then focuses on the phenomenon of leisure and its importance in the lives of individuals. In order to contextualize this discussion, this thesis presents the relevant theories in the field and identifies their role in the development of leisure time in relation to work. Folowing part examines the concept of work-life balance in organizations and identify the different means of realization, such as flexible work arrangements and employee benefits. Also included is an empirical study that is carried out through a questionnaire survey. This investigation is focused on the influence of work and its aspects on leisure time and work-life balance of university-educated individuals who are currently employed. This empirical study should contribute to a better understanding of the relationship between work and personal life regarding individuals leisure time. Keywords: harmonization of work and personal life, leisure, balance, work life, personal life

This diploma thesis focuses on value added tax which is an important part of the tax systems of many countries around the world. In the countries of European Union is this tax compulsory. The main target of this work is to describe the origin of value added tax, the principle of its functioning and its legislation not only in the Czech Republic but also in the European Union. Furthermore, this thesis focuses on the harmonization of value added tax in the European Union, its development and differences in the use of value added tax between the Member States. Finally, this work deals with tax fraud, which threaten the value added tax in particular so-called Carousel Fraud. It describes the factors that enable the creation of tax fraud and tries to answer the question whether the reverse charge mechanism could eliminate the tax fraud. It also makes efforts to find appropriate solutions to the problem of tax fraud.

Tax systems of the states in the European Union and double taxation avoidance agreements The purpose of this Master thesis on the theme "Tax systems of the states in the European Union and double taxation avoidance agreements" is to provide a complete description and an analysis of the actual situation of tax harmonization in the European Union and of the progress made in this field. Simultaneously the Master thesis presents the reasons for concluding the double taxation avoidance agreements while comparing and analysing in particular the double taxation avoidance agreement concluded between the Czech Republic, Great Britain and Germany. It focuses mainly on the tax systems of the above mentioned countries, compares them between each other, and highlights their basic differences and particularities of each of them. This Master thesis is divided into four chapters. The two first chapters are focusing on the theoretical aspects of the tax harmonization and double taxation avoidance agreement. These chapters are characterizing the tax harmonization, describing the reasons why to achieve the tax harmonization and are explaining the reasons why, within the actual state of the tax harmonization in the EU, the double taxation avoidance agreements should be concluded. Furthermore, it is dealing with the...

The thesis deals with the development of availability of preschool childcare in the Czech Republic after 1990 and its relation to the harmonization of family and working life of women. The aim of this work is to identify possible future perspectives of this development and its potential impact on the economy of the country. In the introduction, it is firstly outlined how the demographic development and the approach to family policy changed in the Czech Republic after 1990. After that follow a specification of the system of preschool care in the Czech Republic and an analysis of development of the availability of preschool childcare and of employment of women in the labour market. For the estimation of future development, a projection of potential candidates for preschool care services and a projection of expected number of mothers with young children in 2020 are conducted. The results of the projections indicate that the current capacity of kindergartens could be sufficient already in the school year 2019/2020, in the context of the decreasing number of live births. Nevertheless, the Czech Republic is likely to fail to fulfil timely the objectives of the European Union for the minimum participation of children in preschool education based on the Barcelona criteria and the strategy Europe 2020. Insufficient...

The subject of the thesis is the analysis of the intermodal connection between Czech Republic and the seaports. The importance of this connection for the Czech Republic as for an open economy with a large volume of international trade is undervalued. The connection between Czech Republic and the ports is mainly provided by the container combined transport road -- rail. It is necessary to pay attention to the development of this field as it has a potential to be the most effective way of transport considering both economical and environmental criteria. The aim of the thesis is to survey the issue of intermodal connection with the ports, to evaluate the current status and future development options, including the barriers to this development. The result of the thesis is an analyzed current situation: the ports to which Czech Republic is connected have been determined as well as the modes of transport and the key players on the Czech market that provide the shipping services to the ports. A significant part of attention is paid to METRANS, a.s. which is the leading provider of intermodal transport services between Czech republic and the ports. A major problem associated with the development of combined transport is the harmonization of the conditions between road and rail transport. There is one chapter of the thesis which is devoted to this issue. Thanks to the information obtained from companies operating in the intermodal transport business, it was possible to calculate the costs related to the transport of the consignment by road and rail route, to highlight the problems in the daily operation of combined transport, to identify the weaknesses that may hinder the development of the METRANS or to bring other real outcomes.

Tato diplomová práce si klade za cíl shrnout a specifikovat problematiku daňových povinností podnikatele, který ke své činnosti využívá motorové vozidlo. Úvodní část práce se věnuje definicí majetkových daní a legislativnímu vymezení provozování motorových vozidel v právním systému České republiky. Hlavní část práce se zabývá jednotlivými daňovými povinnostmi podnikatele v oblasti daně z příjmů, daně silniční a daně z přidané hodnoty. Poslední část práce je zaměřena na harmonizaci zdanění motorových vozidel v Evropské unii. V závěru práce je nastíněn možný vývoj zdanění motorových vozidel v České republice.

This thesis focuses on the topic of VAT in EU member states. The aim is to specify groups of member states in accordance to the significance of VAT in national tax systems and to identify factors, which may affect the grouping process. The hierarchical method of cluster analysis based on the 1995, 2002, 2009 and 2017 data is used for sorting states into similarity-based groups. Macroeconomic indicators characterizing VAT are chosen for cluster analysis: VAT per capita, VAT share of GDP, VAT share of total tax revenues, Standard rate and Average reduced rate. Development of cluster structure during the period discovers an increasing number of states separated into one-member clusters for their remarkable dissimilarity. It also indicates, that member states classification as OMS or NMS still remains a significant factor of the clustering process. So-called old and new member states seem to appear together in one cluster rarely. Testing of hypothesis of VAT convergence concerning 28 EU member states during 1995-2017 (in the field of chosen variables) is another sub-target of this paper. Via application of basic statistics on timeline data, and especially evaluation of coefficient of variation development, the hypothesis of VAT convergence in the EU during years 1995-2017 is proven.

- 1 - Abstract The issue of income tax is a topic that is current, whatever the political organization of the country, because it is a fact significantly affecting the political, economic and social conditions, from many different aspects. Individual load, as well as corporate income taxes is one of the key elements that most impact on people and affect their economic behavior, social and political decision-making standard. Income tax in the tax systems is one of the most important taxes, because it is burdening the income of individuals and legal entities, tax payers. Through a greater or lower tax burden on personal and corporate income it is possible to use the legislation in the area of income tax and its setting, in the period of economic stagnation, as an instrument for economic recovery. In the area of tax systems and tax systems of specific countries in the last decade we recorded a relatively significant development. The shift, consisting mainly in the approximation of national tax laws, is in our legal system particularly evident after the enter of Czech Republic to the European Union in 2004. In connection with the gradual expansion of the European Economic Community, of the customs union, common market between Member States and European Union development into as we know it today, with 27 Member...