Bakošová, M. The impact of introducing a progressive rate of personal income tax. Diploma thesis. Brno: Mendel University, 2019. The diploma thesis judge the introduction of a progressive rate of personal income tax in the Czech Republic. By means of effective tax rates are quantified tax burden on model types of households in the Czech Republic and Slovakia, and consequently both taxation systems are compared. From the macroeconomic point of view, the impact of tax burden on the economic growth of the country is examined. Based on the results, the impact of the introduction of the progressive rate of personal income tax in the Czech Republic is evaluated.

Sotolář, M. Czech Companies Exploiting Tax Havens: Base Erosion Estimation. Diploma thesis. Brno: Mendel University, 2018. The diploma thesis focuses on base erosion and profit shifting of the Czech multi-national companies through tax havens destinations. The thesis consists of two parts. The first part contains theoretical aspects of profit shifting and base erosion including the international cooperation in this area. The second part contains the estimation of the base erosion and tax gap of Czech multinational companies in connection of tax havens.

Jakobová, M., Labour Taxation and its Impact on the Economy. Master thesis. Brno: Mendel University, 2019. This master thesis deals with labour taxation and its impact on the economy. It contains comparisons of labour taxation in the Czech Republic and the European Union with relation to various tax indicators. The EU countries are divided into several groups containing similar labour tax characteristics with the use of cluster analytics. The labour tax impact on the economy is considered regarding its effect on GDP growth and unemployment rate by using panel regression analysis; the results are discussed. The recommendations suitable for CR are stated in the discussion.

Sanctioning of legal persons Abstract This thesis focuses on criminal responsibility of legal persons, with an emphasis on sanctioning. The thesis examines the Act No. 418/2011 Coll., On Criminal Liability of Legal Persons and the Proceedings against them (hereinafter as "the Act"). Further it evaluates how is the Act applied by the courts and what are the problems resulting from the application of the Act, with focus on sanctioning. The thesis further proposes ideas for improvements, including changes in legislation de lege ferenda. The diploma thesis consists of three parts. In the first part the author addresses the basic concepts of criminal responsibility of legal persons, its roots in foreign and international law, and the development of the concept in the Czech Republic. This part further describes the basic institutes of corporate criminal liability, including imputability of criminal act to the legal person, followed by explanation of the concept of exculpation and related case law. Part Two focuses on sanctioning of legal persons from the theoretical perspective. It addresses the basic institutes of sanctioning of legal persons, the purpose and the principles of sanctioning, followed by the analysis of each sanction included in the Czech Act on Criminal Liability of Legal Persons and the...

Theoretical concept of legal acts of juristic person Abstract This diploma thesis aims to analyze the legal acts of juristic persons from a theoretical point of view and also what practical implications this concept brings. It is divided into three chapters, while the first chapter is divided into three subchapters and is devoted to basic concepts in law and their concept in connection with juristic person. The first subchapter deals with legal personality, especially the subjectivity of a juristic person. The second subchapter deals with legal acts and how legal acts differs from behavior. The third subchapter focuses on legal capacity. Particular emphasis is placed on the legal capacity of juristic persons and on whether it is possible to speak of legal capacity in their context. The second chapter is divided into two subchapters. The first subchapter concerns the development of the very concept of a juristic person. The second subchapter describes selected theories of juristic persons. These are theories of will, interest, combined and modern theories, with emphasis on the theory of fiction and organic theory. The conclusion of the second chapter consists of a treatise on how the theory of fiction and organic theory have been reflected in the Czech legal system over time. The third chapter deals with...

Urbanová, P. The compliance costs by micro and small businesses. Diploma thesis. Brno: Mendel University in Brno, 2018. This diploma thesis deals with the compliance costs of taxation incurred by micro and small businesses that use the external processing of accounting and taxation. From a tax point of view, it focuses on corporate income tax and value added tax. In the first part of the thesis, the taxes and the compliance costs of tax-ation are characterized and this part deals with the categorization of accounting units and the results of similar research too. The next part of the thesis describes the companies, methodology approach and the results of the determination of the compliance costs of taxation for each tax from different aspects of the division of enterprises. Finally, an econometric analysis is done.

This Diploma's thesis is focused in problems on application of the deductible item for support research and development in the Czech Republic. This work is devided into the two main parts. Theoretical one defines aspects of the income tax, support of the research and development in the Czech Republic and abroad. Practical chapter is made by two parts. First one makes real example which presents practical application of the deductible item for support research and development with rules of Czech legislation. In second one is created separate methodological procedure of deductible item application for support of the research and development in Czech Republic.

Criminal liability of Corporations Abstract Criminal liability of corporations is still a current topic of Czech legal theory and practice. In order to properly grasp this new institute within the Czech legal system, it is necessary to understand the very nature and basics of legal entities, their formation and further existence. Historically, legal entities have been perceived differently and a relatively complex legal-philosophical path has led to the inference of any liability for wrongdoings or torts. Although the criminal liability of corporations is not unknown to continental law, its decline during the 18th and 19th centuries has led to the disappearance of the legal continuity. That is why it may seem today that the introduction of direct criminal liability of corporations is something completely new and absolutely unknown to countries of continental legal tradition. In this work, the author presents a number of historical arguments as to why this is not the case and demonstrates that this institute was known throughout the legal systems throughout Europe. For a better understanding of the whole issue, the interpretation is guided from the very philosophical and legal-historical foundations of corporate theories, through their later development and finally to application by recent law. The core of...

The paper describes the development and main changes in systems of direct taxa-tion in Slovakia, Czech Republic and Hungary. The influence of nominal personal and corporation income tax rate on GDP and unemployment rate are described by means of regression and correlation analysis. The analysis forms the basis for rec-ommendations regarding the level of nominal tax rates for each country.

The study is concerned with corporate income taxes in the European Union and comparison these taxation systems. The theoretical part includes development of the harmonisation of the direct tax in the EU and a common consolidated corporate tax base. The study proceeds with the description of the corporate taxation system of the member states. The practical part is mainly dedicated to analysis of these taxation systems of the member countries. It describes elements of corporate income tax legislative and implicit tax rate and share corporate income tax on taxation mix. The analysis is processed in the computer program STATISTICA. The classify is made by cluster analysis that should find the similar taxation system. In conclusion, there are pointed out differences between member countries and an identification of the effects that cause differences.