This diploma thesis deals with the tax burden on the income of individuals for the years 2015-2018. The thesis focuses primarily on the tax burden of individual who is an employee, a self-employed and a partner of a limited liability company. The diploma thesis also compares the impacts of the social insurance paid by the different types of taxpayer on the future old age pension.

This diploma thesis deals with the issue of tax and levy obligations of employees, self-employed persons and partners of limited company to the state budget. It puts emphasis on the field of social insurance in relation to the analysis of pensions systems and determination of the amount of old age pension in the Slovak and Czech Republic. Own work consists in making model examples that serve to compare mandatory levies and old age pension paid in the future. Based on results achieved, there are suggested recommendations for the social security system, which lead to reduction of the differences between employees and entrepreneurs in the Czech Republic.

This thesis deals with issues of level and structure of education of contemporary Czech population with a view to the target group of disabled people. It talks about historical evolution in this field, current trends and available statistical data, which represent it. A prominent theme of the thesis is a lower number of disabled people with university education in comparison with intact population. We will have a short look at supportive measures for students with special needs at Czech universities as well. Then, a part of the thesis is a survey which examines attitudes of young disabled people towards university education. Key words education level of population of the Czech Republic, education level of disabled people, university education, support of people with special needs at universities, attitudes of young people towards university education

iv Abstract In this thesis on the effect of globalization on corporate income tax policies, we try to provide evidence that given the globalization-induced increased tax competition, countries are forced to lower their level of corporate income tax burden down to unsustainable levels or that they at least converge in their policies and levels of tax burden in order to attract international corporations through transparency. We find that no evidence to support such hypotheses is present in the OECD panel data of the last four decades with descriptive analysis, the general method of moments and the fixed effects estimation and we even find local evidence of an increase in the corporate income tax burden. Moreover, the OECD countries do not exhibit stronger convergence in their corporate income tax policies. Apart from the analysis of the general development of the corporate income tax burden, we find evidence that the level of tax burden is affected by the ratio of exports in the economy and correlated with the government indebtedness, outward FDI and the occurrence of the recent financial crisis. JEL Classification F23, F62, H25, H71, H87 Keywords globalization, corporate income tax, tax burden, tax competition, economic policy Author's e-mail vaclav.toman@gmail.com Supervisor's e-mail schneider@fsv.cuni.cz

Resumé The diploma thesis is entitled The Comparison of taxation of income of individuals - employees and entrepreneurs. Basically it is divided into three main parts. The main goal of the diploma thesis is to find out whether there is a difference between the taxation of employees` income and entrepreneurs` income. If the difference exists then find out why and whether it should be eliminated. The thesis distinguishes two main comparisons - one that is focused on the employees or entrepreneurs as a group and other which concentrates on taxation of concrete individuals of each group. In the end some proposals of changes are given. The thesis is structured into three parts. The first one is trying to define essential terms of the thesis such as - a tax, an employee or an entrepreneur. As for the tax the thesis marks the social security and health insurance contributions as a part of taxation too because they are very similar to traditional meaning of a tax. When there is spoken of an employee the thesis is trying to suggest the difference between its meaning in labor law and financial law. The next chapter describes a tax base and how it is created for an employee or entrepreneur. The standard procedure is mentioned but mainly it is focused on the essential differences between the taxpayers when the tax base...

My thesis deals issue of lifelong learning of adults with mental disabilities. The target of the thesis is to determine " what benefit has lifelong learning for adults with mental disabilities." There is defined issue of mental retardation in the thesis. And also described system of education of people with mental disabilities. Other chapters are focused on lifelong learning for all and on the quality of life of people with mental disabilities. In the next section of the thesis I would like to introduce the Studio Oáza and their activities. I am making research investigation through interviews with adults with mental disabilities in this institution. I chose two research questions to finding target of my thesis: 1) What is reason of visiting of clients' courses in the Studio Oáza and what benefits have these courses for them? 2) What feelings the clients have in the society other people and during the courses in the Studio Oáza?

1 Resumé The purpose of my thesis is to analyze the concept of economic crime in its whole size. The reason why I chose this topic is its international danger and high damage caused by this kind of crime. This subject is discussed in international organizations and is focused in its documents, because only international co-operation is able to fight with such crime. The thesis is composed of two parts (four chapters) - general and special. The first part (first and second chapter) is dealing with theoretical issues. The goal of this part is to introduce and define basic terminology found in the thesis like economic crime or financial crime. It is as well dealing with basic criminological characteristics of economic crime like the phenomenology, specifics of offenders, etiology or control mechanism and prevention of economic crime. The second part (third and fourth chapter) describes money laundering as a distinctive example of economic crime and the criminal liability of corporations as an instrument for fighting with economic crime. Describing the theoretical process of money laundering and focusing on legislative statute No. 253/2008, where the proper legislation is found, is the basis of chapter three. Chapter four is composed of three subchapters, where is described the term criminal liability of...

Title: Changes in preparation exercises in handbike riders training Objectives: The aim of work is to collect and systematically process available information about sports discipline handbike and thereby expand knowledge about the theory and sport practice especially to persons with physical disabilities Methods: Implementation of data collection was accomplished through semi- structured interview (interview with instructions). Information gathering was carried out by one-time survey (testimony) of respondents. There was carried out repeated terrain inquiries of the respondents, followed by evaluation of statements. Results: Findings of this work form information about sports discipline known as handbike and allow insight into the issues of this sports industry. Primarily it deals with the material aspects and implementation of training program. Findings of this work can be used to popularize handbike discipline. Keywords: Sport for people with special needs, physical disability, handbike, handcycle, handicap, sports training.

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 estimation of labour supply responses to the personal income tax reform in the Czech Republic adopted in 2008 by applying quasi experimental design known as "difference-in-differences". By exploiting the different change in the effective tax rates for various population subgroups as a natural experiment and using microdata from European Labour Force Sur- vey we constructed the treatment and control groups according to the highest attained level of education serving as a proxy for an income range that assigns an individual to the particular tax bracket before and after policy change. Analysing one-person households we found significant negative effect on the labour force participation and significant positive effect on the hours work of the treated by comparing these outcomes for the treatment and control groups in the baseline and follow up periods before and after the reform. JEL Classification C21, D04, H24, H31, I38, J22 Keywords tax reform, labour supply, natural experiment, difference-in-differences Author's e-mail janxtomo@gmail.com Supervisor's e-mail gebicka@fsv.cuni.cz