My thesis describes the analysis of the Labor Market in Liberec Region. The theoretical part describes the basic concepts of labour market, the unemployment and the state employment policy. Second part of my thesis contains my own analysis which describes the basic characteristic of Liberec Region and also it contains my own research of employment and unemployment. Within the framework of employment analysis is analyzed the total employment, structure of employees in light of age, education and sphere. Furthermore, there are analyzed the significant employers in Liberec Region. The employment is analyzed based on the unemployment indicator, the proportion of the unemployed, the total number of job seekers and total number of job vacancy. The unemployment rate indicator is applied as prognosis for year 2015. This thesis also contains the characteristic of selected problematic groups of people in Labor Market and also problematic areas in Liberec Region. The final part of my thesis contains the description of the state active employment policy and it contains suggested potential solutions to improve the situation in the Labor Market in Liberec Region.

My diploma thesis is focused on the optimization of corporate income tax. The thesis is divided into the theoretical and practical part. In the theoretical part are described terms such as taxpayers, subject of tax, tax base, tax calculation or when the tax is payable. The practical part begins with the characteristic of the company, followed by the calculation of the tax liability and the optimization of the corporate income tax. The aim of the thesis was to find the optimal variant of the calculation of the tax liability in 2015 and 2016 in the selected trading company. In the diploma thesis it was concluded that the best option for optimization is creation of reserves for repair of tangible assets or other tax deductible reserves.

RESUME IN ENGLISH Name of thesis: Taxation of self-employment income Taxes affect the amount of available money and due to that have impact to our everyday life. In Czech Republic, all taxable income of an individual is subject to universal income tax regulated by Act No. 586/1992 Sb., on Income Taxes. The aim of this diploma thesis is to analyze and evaluate currently existing legislation regarding taxation of income of individuals from independent activity which is contained in the above mentioned income tax law. Highlight the connection between individual provisions within this law, but also to point out related legal forms included in other regulations. The diploma thesis is also providing comprehensive overview of taxation of income from independent activity; suggests solutions to selected imperfections of existing legal regulation, and also to helps the recipients of this income to understand the calculation mechanism of their tax liability. The thesis is divided into six chapters, which are further segmented according to the interpretation while maintaining the sequence of construction elements of the tax. The main conclusion of this paper is that current tax regulation is very complex, confusing and casuistic. This is caused not only by frequent amendments of the law, but also by inclusion of...

This master thesis deals personal income tax, its developments in the year 2007-2017. The thesis follows the development of personal income tax on change of tax burden of model taxpayers in the monitored period. To achieve the main goal of this thesis, the basic concepts of tax theory, the structure of personal income tax and its legislation´s adjustment are mentioned in the theoretical part. And also the possibilities of assessing the individual tax burden of this tax. In the practical part the model income of employee and self-employed, are adjusted to the tax base, including the calculation of the tax from this basis. In addition, the thesis examines the burden of taxpayers through and effective tax rate and methods of measurement progressivity by using the rate of tax progressivity. The conclusion summarizes the results and reasons for differences in the tax burden of employee and self-employed persons in the monitored period 2007-2017. It also evaluates the results of tax progressive analysis in 2007,2012 and 2017.

This diploma thesis is focused on criminalistic dactyloscopy, one of many methods of personal identification by fingerprints used in criminalistic praxis. However, this activity involves interventions and restrictions of human rights of persons being dactyloscoped. The areas affected are mainly personal data protection, human dignity and freedom and personal security rights. Thus this procedure has to be legal, reasonable and legitimate. The aim of this diploma thesis is to provide a complete description of historical development, possible uses and legal framework of criminalistic dactyloscopy. Closely connected to this topic are definitions of several conceptions. The basis of this work lies in an evaluation and comparison of the state of dactyloscopic identification prior to 1990. It also notes the changes occurring after this date and changes connected with the entry of the Czech Republic into the European Union. The aim of this work is to provide the reader or any person interested in this topic with basics of procedures of dactyloscopic analysis and a list of related books for additional information. Resulting from these aims of this work and from the study of professional literature, following hypotheses were established: There was insufficient legal protection of dactyloscoped subjects prior to 1990. After 1990, a gradual development of legal system created conditions of adequate human rights protection of dactyloscoped subjects. Both hypotheses were confirmed by professional literature and legal regulations, mainly Law No. 40/1974 (on the former police functioning), International Pact of Civil and Political Rights as stated in the Law No. 120/1976 Coll., Law No. 283/1991 Coll. (on the Police of Czech Republic) within the meaning of later regulations, Law No. 101/2000 (on personal data protection) and further legal norms. The concept of this diploma thesis is to provide a complete overview of criminalistic dactyloscopy and a basic sketch of the development of human rights protection of dactyloscoped subjects. Its readers can compare current situation with historical development. It should give them a wider understanding of this topic with the aim of orientating the readers in basic law regulations and providing them with a list of extra resources.

The main aim of thesis is to analyse the development of the collection of tax on corporate income in the Czech Republic between years 2006 and 2014. The partial aim of my work is to analyse the evolution of use of deductions and tax reliefs in the Czech Republic for the mentioned period. The theoretical part of my work will focus on the description of the corporate income tax, description of deduction, and description of deductions which Czech legislation allows. In Chapter 1.4 is description of tax relief. Practical part of my work contains an analysis how dependent tax revenues from corporate income tax rate, gross value added or gross domestic product. In Chapter 2.2 is tested if gross added value or gross domestic product affects the application of deductions, which are divided into different groups - in sum, type of legal form or NACE. In Chapter 2.3 is a similar analysis for tax relief.

The diploma thesis is focused on comparison of company tax in Czech Republic, Austria and Germany. It is deeply focused on corporate income tax of the legal entity and its construction parts. The aim of the work is to acquaint the reader with differences during setting the tax amount at mentioned countries and evaluate tax competition between countries as mentioned above. First part of this thesis is focused on basic concepts and introduction of statutory income tax treatment in the Czech Republic, Austria and Germany. Next section of this thesis is focused on comparing elements of the corporation tax with highlighting country differences and calculation of the income tax at a sample company.

Separatist tendencies in individual EU Member States and the potential impact on the free movement of persons in the EU This thesis deals with the separatist tendencies within the Member States of the European Union. It is therefore a case when a certain region within a Member State decides to secede from it. This needs to be distinguished from a situation when a whole Member State decides to withdraw from the Union. The aim of this thesis is to analyze the various possible scenarios in the case where there is a separation of that region from the Member State. It deals with it in the context of the regions potential continuity within the Union and furthermore it examines the differences between the two most important cases of possible internal secession in the EU of today: Catalonia and Scotland. The thesis evaluates the most probable scenarios in both cases and the consequent impact of such subjective secession of the regions on citizens and their rights in the EU context, in particular the free movement of persons. The first chapter deals with the definition of separatism and general characteristics of the practical behavior of the regions and the state they secede from in the context of the EU. It looks especially at the relationship between the originar country and the separatist region and...

Separatist tendencies in individual EU Member States and the potential impact on the free movement of persons in the EU This thesis deals with the separatist tendencies within the Member States of the European Union. It is therefore a case when a certain region within a Member State decides to secede from it. This needs to be distinguished from a situation when a whole Member State decides to withdraw from the Union. The aim of this thesis is to analyze the various possible scenarios in the case where there is a separation of that region from the Member State. It deals with it in the context of the regions potential continuity within the Union and furthermore it examines the differences between the two most important cases of possible internal secession in the EU of today: Catalonia and Scotland. The thesis evaluates the most probable scenarios in both cases and the consequent impact of such subjective secession of the regions on citizens and their rights in the EU context, in particular the free movement of persons. The first chapter deals with the definition of separatism and general characteristics of the practical behavior of the regions and the state they secede from in the context of the EU. It looks especially at the relationship between the originar country and the separatist region and...

1 Abstract The issues of criminal custody This thesis deals with theoritical issues of criminal custody, which is the gravest possible criminal procedural measure of law enforcement authorities whose purpose is to ensure a person during criminal proceedings. In the opening chapters of this thesis are outlined not only the issues of the very concept of criminal custody and relevant legislation, but also the basic principles and tenets, controlling criminal cases in which the defendant was remanded in custody, as well as the enshrinement of the right to personal freedom and security and the possibility of its limitations, both at the level of the Czech legal regulation of constitutional character, as well as from the perspective of international human rights standards. The thesis is also focused on the issue of the substantive detention law, therefore the legislation of the reasons for custody and conditions of detention, as well as the issue of the procedural detention law, therefore the legislation of procedural aspects of decisions on custody in criminal proceedings in the wider concept. Another discussed subject matter is a part of alternative measures to detention in the form of custody, the possibilities of their application and the methods of making decesion on these measures, including the legislation...