This doctoral thesis is concerned with an in-depth analysis of organized crime under criminological and criminal-law aspects, taking an approach that recognizes organized crime as a multi-faceted, dynamically changing category. The importance of this issue derives, firstly, from the grave threat to society which it represents and, secondly, from the on-going international and domestic discussions of the need for better tools to eradicate it. The first part of this work conveys the nature of organized crime, and based upon an understanding of the modern forms of organized crime raises and reappraises the important substantive-law questions of its criminalization and punishment. Organized crime is inseparably associated with the most controversial institutions of procedural criminal law, namely, the institutions of the cooperating accused person, informers, agents provocateurs, and the protected witness, which in the fight against organized crime represent a serious challenge for the fundamental principles of procedural criminal law. A theoretical analysis of these issues follows, which, together with a look on the consequences of the imperfect current Czech legislation being applied in practice, highlights the need for reappraisal and reform of the current laws. The thesis takes a critical,...

Appointment and recall of an executive of a limited liability company This diploma thesis deals with the appointment and recall of an executive of a limited liability company. The aim of the thesis is to discuss whether the competence of the corporate bodies belongs among status issues and where the limits of the status of legal persons are. This is especially important for establishing the boundaries in which members can autonomously modify the internal conditions to the individual needs of the corporation. The main point is about determining whether the effectivity of the general meeting in the field of appointment and recall of the executive is exclusive or not. And whether it is acceptable to transfer this competence through a possible arrangement of a memorandum of association to another body of the company or to establish another way of setting up the executive in office unpredicted by law, such as anchoring the so-called sending right associated with the share in the company. The individual chapters of this thesis explain the mechanism of appointing and recall of the executive by the general meeting, and the possibility of terminating the function of the executive by fulfilling the resolutive conditions is also discussed. In the thesis the individual aspects of the transferring of the...

The thesis deals with the legal institution of the criminal responsibility of legal entities and a feasibility of its implementation in the Czech law. The main objective of the thesis is to find an answer to the question if the implementation of the institution is neccessary in the Czech republic and eventually in which form and parameters. The first part of the paper describes the current state of legal regulation in the Czech republic and contains a comparative analysis of legal regulation in France, Austria, Germany, Slovenia, Slovakia, Great Britain and United States. In the end of the theoretical part the paper discusses relevant liabilities of the Czech republic arising from international treaties and european law. In the second part the paper focuses on scolarly debate on the possible implementation, its advantages and disadvantages. The core of the paper lies in the critical reflection of existing drafts of the law on criminal responsibility of legal entities and author's own speculation about a possible legal regulation in the Czech republic

The thesis analyses and assesses tax systems in the Czech Republic, Austria, Estonia, Latvia and Ukraine. Each structural components of corporate income tax and also taxation of profit shares paid to partners are compared. The comparison of taxation concepts are drawed mainly from the national perspective but the cross-border aspects are described as well. Based on all findings the conclusions about advantages and disadvantages of the tax systems are set.

This thesis analyzes the redistributive impact of the individual income tax over the time. The aim is to analyze and compare the tax burden on taxpayers and the degree of progressivity from 2000 to 2010. During those ten years, several significant changes, regarding the components of individual income tax, had occurred. In particular, there was transition from the standard deduction from the tax base to the tax credits in 2005 and 2005, and then in 2008 a change in the tax base as so-called super-gross wage, the introduction of linear 15% tax rate and in the case of the social insurance to the introduction of the maximum assessment base for employees. In this thesis the requirements for personal income tax are described at first, with focus on equity and related redistribution and measurements of the tax progressivity. The second part of this thesis describes the various structural elements of the personal income tax and their changes in individual years. The final section contains both analysis of the impact of these changes on the average tax rate for individual taxpayers and the degree of progressivity and then comparison of the average tax rate and the degree of progressivity in these ten years.

Duty of members of elected bodies and other persons to prevent threatened insolvency of business corporation and consequences of breach of the duty Abstract This diploma thesis deals with the area of civil, commercial and insolvency law. It focuses in particular on the duty of directors of a business corporation and other persons to prevent threatened insolvency with emphasis on the legal regulation of the consequences of breach of such duty. This diploma thesis is divided into four main chapters, where the most important one is the second chapter. The chapters in the diploma thesis flow continuously and logically which facilitates the reader's orientation in the subject. The first chapter defines the basic terms related to the discussed topic which are subsequently used throughout the diploma thesis. Emphasis is placed on the duty of care, whose breach is a prerequisite for the application of the sanctions described in the second chapter. The second chapter deals with the consequences of the breach of the duty to prevent threatened insolvency. The consequences are analysed in detail and the issues over which the legal consensus is missing are set out in the analysis. Different views on these uncertain points in the legislation are set out, and the thesis takes a critical approach in this matter and...

Selected aspects of sharing economy with emphasis on Airbnb and Uber Abstract This paper focuses on the legal regulation of digital platforms which are used to arrange short-term accommodation (the most popular representative is Airbnb) and passenger transport (where Uber is the best-known platform). In the introduction the author explains why he considers it inappropriate to say these platforms are part of "sharing economy", although this term is currently widely used. In addition, the author examines the benefits of Airbnb and Uber platforms in general, such as user comfort, a rating system that allows quality control of provided services, lower prices for the customer than with traditional service providers and a simple way to earn some extra money. At the same time, the author mentions negative aspects of these platforms, such as lower collection of taxes and fees, poor protection of employees and potentially also customers, or reduction of availability and quality of housing. In the next part of the paper the author focuses on each of the mentioned platforms and evaluates the regulation of these platforms, or rather service providers that use these platforms, in the light of both Czech and European case law. The author concludes that the use of apartments for the continuous provision of accommodation...

The main aim of my dissertation was to evaluate the development of the individual income tax. To compare single years and to show, what the differences between them are. There are always changes in the individual income tax. The aim of these changes is to improve the individual income tax so that it would be better for the taxpayer. The basic changes in the individual income tax are tax discounts, preferential tax for a child and common taxation for married couples. I analysed single assessment bases and compared them in the years 1997-2007. With the paid employment income, I gave an example of the development of the tax when the gross pay was 10 000, 15 000 and 20 000,-crowns. With the enterprise income, I gave an example of the minimal assessment base and of lump-sum expenses. With the hire income, I gave an example of the yearly income of 165 000 and 220 000,-crowns. The individual income tax is always decreasing for the taxpayers, every year people pay less the individual income tax.

This diploma thesis analyzes the evolution of regional disparities in terms of unemployment in Czech Republic in the period from 2005 to 2015. The theoretical part focuses on labor market issues and unemployment. In practical part of diploma thesis, there is examined unemployment according to the share of unemployed persons in the respective regions, then also unemployment according to the share of unemployed men and women, prediction of the future development of the share of unemployed persons for the year 2016, the number of registered job seekers, vacancies and the number of registered persons per vacancy. Subsequently all regions are examined in the mutual comparison of registered job-seekers in categories according to age and registration length. Analysis of the evolution of unemployment is illustrated by tables and graphs expressing time series. For statistical examination is used arithmetic average and especially indices in time series as a chain index, growth rate, the average ratio of growth and the average growth rate. There is the overall analysis of the regions according to selected criteria in the conclusion of the thesis. The results characterize regions, which appears to be the worst from the perspective of unemployment and belong amongst endangered or regions achieving the most favourable values.

This master's thesis deals with fiscal policy and the analysis of unemployment in the region of Litoměřice. The first section summarizes theoretical findings in the area of fiscal policy, unemployment, and the labour market. This section also describes specific elements of the labour market and the risk groups in it; forms and tools of fiscal policy; types of unemployment and its impacts; and tools for decreasing unemployment. The practical section of this thesis provides the general characteristics of the region of Litoměřice. Unemployment in the region is explored according to age structure, length of unemployment, structures of available job positions and the degree of education achieved among unemployed individuals. In addition, this section compares the region of Litoměřice to the Ústí Region in terms of unemployment. By using an econometric model, the impacts of selected variables are quantified on the ratio of unemployed persons in the region of Litoměřice. The model contains quarterly data from 2010 to 2015. At the end of the practical section, the influences of individual variable models are expressed relatively via elasticity coefficients.