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The objective of the diploma thesis is to describe the documentary payment instruments mainly their legal regulation, define their main advantages and disadvantages in connection with foreign trade, describe the types of these payment instruments, define participants of the relationships, the future development of both instruments etc. After the theoretical part the analysis of the documentary payment instruments under chosen criteria is performed. The total volumes of letter of credits issued and confirmed by three czech banks within period 1997 -- 2007 are compared and the trends of their development are theoretically explained. The bank fees regarding to letter of credits and documentary collections are compared as well.

The diploma thesis deals with two documentary payment methods commonly used in international trade transactions - a documentary collection and a documentary letter of credit. These instruments are regarded as an important part of both international trade and banking. Both the instruments are characterized in detail. Their advantages and disadvantages are analyzed in comparison with other instruments with same and similar functions. A part of the thesis is devoted to the importance (position) of documentary payment instruments in international trade, and to current trends in their usage. The last part focuses on the documentary collection and the documentary letter of credit in the Czech Republic - from the point of view of their offer, price, and the demand for them.

The goal of this work is to define and analyze european integration within the payment system of the European Union, with the main focus on project SEPA and its payment instruments. In first part it covers the legislative phase, the general characteristics, goals and advantages of the project, institutions responsible for the implementation and coordintation of the project, EU clearing system and standardization of SEPA payment instruments. Analytical part of thesis focus on description and analysis of economical effects of project and individual SEPA payment instruments and their implementation into national payment system of the EU member states. The last part deal with the issue of implementation of SEPA project in Slovakia.

This diploma thesis analyses the development of tax collection from personal income tax in the Czech Republic from 2000 to 2012. The first chapter describes the tax reforms that took place in the period in the Czech Republic. Furthermore, it describes the relationship of collection and GDP. In the second chapter I analyse the PIT collection as whole. By regression and correlation analysis I shall identify the relationship and the degree of dependence between collection and different variables such as GDP, the number of taxpayers, unemployment and sub-collections. In the third chapter, the PIT collection is divided into three sub-collections -- levied on tax returns, from employment and withholding. Each of the sub-collection is analysed separately. I describe factors that in a given year or in group of years the most influenced their size. By regression and correlation analysis I shall identify the relationship and the degree of dependence between the sub-collections and GDP. Likewise, I shall identify the relationship and the degree of dependence between the sub-collections each other. In the last chapter the PIT collection is divided by individual financial authorities, ie by region. The development of tax collection in each region is analysed and by regression and correlation analysis is detected the relationship and the degree of dependence between the regional collections and GDP.

Diploma thesis evaluates the impact of reduction in rates of excise duty on mineral oils on excise duty revenues in the member states of the European Union. The impact of excise duty rate reduction is studied separately for unleaded petrol Natural 95 and diesel which both are the most commonly used fuels. The impact of excise duty rate reduction on tax revenues is determined by calculation of price elasticities of demand and changes in excise duty revenues compared to the state without duty rate changes. Recommendations are set for tax policy makers in the European Union based on the calculations.

The main topic of this diploma thesis is tax competition in the field of corporate tax. Its first part, among others, describes parameters, whose influence on tax collection was analysed by authors in different periods and judicatures. The importance of selected factors in the circumstances of the Czech Republic between 1998 and 2012 is then tested by multivariate regression analysis. The results show that - despite of expectations - statutory tax rate together with level of profit of companies are not the only key determinants. Other parametres describing openness of the international trade, level of investitions, national productivity rate or deficit of the national budget play their role as well. Based on these results, recommendations for the authors of the tax politics are presented.

This thesis deals with the impact of significant changes to the VAT Act in the con-struction industry. It evaluates the impacts of the introduction of the reverse charge regime for construction and assembly work on the economic indicators of construction companies and VAT collection. The work also evaluates the effects of changes in the rates of value added tax on economic indicators of construction company, construction work prices, property prices and VAT collection. Based on the results, the author puts forward suggestions and recommendations.

This thesis describes the contract of purchase and kinds of terms of payment with regard to the moment of the settlement of the purchase price. The main subject of the thesis is especially the documentary system of payments. The thesis characterizes the documentary letter of credit and the documentary collection as two of the most considerable payment and custodial banking instruments in an international trade. It deals with advantages and disadvantages of their using, their main principles, relations between participants in documentary transactions and with a description of the whole process of operations with these documentary instruments. Further there are captured individual kinds of documentary letter of credits and documentary collections in the thesis. The thesis also deals with a comparison of the documentary letter of credit and the documentary collection from standpoints of advantages and disadvantages, which these instruments may bring to both parties of the contract of purchase. To complete general questions the thesis also deals with documents, that are used by documentary payments. In conclusion, the thesis outlines the current development in the field of the documentary system of payments.