Obsahem této diplomové práce je analýza a stanovení daňových výdajů v České republice a srovnání vybraných daňových výdajů v některých zemích OECD. Práce je členěna do pěti kapitol. První tvoří teoretický základ pro další analýzu. Zabývá se definicí daňových výdajů a dalších souvisejících pojmů. Druhá informuje o daňových výdajích ve vybraných zemích OECD. Třetí definuje metodiku měření příjmů a výdajů používanou v České republice. Čtvrtá je nosnou částí celé práce. Jsou zde stanovovány jednotlivé daňové výdaje a odhadnuta jejich výše. Závěrečná kapitola porovnává daňové výdaje vybraných daňových úlev v zemích OECD.

Ridesharing in the light of private and public law Abstract The diploma thesis deals with the legal regulation of ridesharing in the Czech Republic. For the purposes of thesis, ridesharing is defined as any carriage of several natural persons within one car. The thesis analyzes and evaluates the legal aspects of the most common forms of ridesharing, namely carpooling characterized by non-commercial sharing of empty seats in a car and commercial carriage of persons represented by a taxi service. The legal issue of transport applications and carriage of persons, which is realized through them, is also addressed. In order to fulfill the aim of the thesis, it was necessary to analyze pieces of legislation both of public and private law. The first part shows the different usage and meaning of term ridesharing as well as traditional forms of ridesharing. For easier orientation, the relevant legal regulation concerning road passenger transport is also presented. The second part is dedicated to carpooling. The possible legal relationship between persons who participate in carpooling is analyzed in detail. Emphasis is placed on possible contracts which passengers can enter into, especially the contract for the carriage of a person and the mandate contract. The thesis highlights the differences in the rights and...

The topic of this thesis is comparison of income taxation of companies and their shareholders or partners in Czech republic and other EU countries. For purposes of this thesis Czech legislation is compared to legislation of Slovak republic and Netherlands. The aim of the thesis is to give a complex overview and comparison of different tax legislations. The reason for choosing this topic is that knowledge of tax burden in particular country is important for making a decision where to start a company. The thesis is divided into an introduction, five chapters and a conclusion. First chapter is divided into several subchapters. These subchapters delimitate particular aspects of income tax in Czech republic. This delimitation is important for understanding concepts of individual and corporate taxation. Czech tax legislation on income of general partnership, limited partnership, private limited company and public limited company and on income of their partners and shareholders is analyzed in chapter two. Third chapter examines issue of international double taxation on income. Different types of methods and precautions used as prevention of double taxation are explained in this chapter. One subchapter is dedicated to international tax treaties and their importance on income taxation. Forth chapter...

The present thesis deals with the Czech and Austrian tax systems, with a focus on personal and corporate income taxation. The thesis is divided into two major parts: the theoretical part and the practical one. The first part describes the basic concepts of the tax theory and it presents a brief overview of the tax systems in the Czech Republic and Austria. In the second application part, a detailed analysis of the issue of income taxes and a comparison of the tax systems of both selected countries follows. Based on this analysis, proposals and recommendations for the Czech tax system in terms of income tax are formulated.

This diploma thesis was devoted to the topic: the issue of the employment of persons with epilepsy. The theoretical part was focused on the description of epilepsy as a disease. However, most of the work was devoted to social work. These were areas such as employment and financial support for individuals with epilepsy. The research part focused mainly on the factors influencing the employed persons with epilepsy between the ages of 18 and 65 years. This information was obtained through a questionnaire survey.

This thesis deals with the topic of corporate criminal liability and its criminological aspects. When adopting a law, it is necessary to examine its impact on the society as well as the individual. However, the Czech Act No. 148/2011 Sb. on Corporate Criminal Liability was adopted, above all, because of the pressure exerted by European law. That is possibly the reason why there has never been, until now, much focus on the criminological aspects of corporate crime or the prevention of corporate crime. It follows that the elaboration of this kind of thesis is imperative. The first chapter of this thesis addresses the historical concept of white-collar criminality which was developed by one of the greatest criminologists of the 20th century - Edwin H. Sutherland. After exploring his work, and works of his followers, the author of this thesis aims to summarize the main characteristics of corporate criminality. In addition, the first chapter specifies the focus and the individual sections of this thesis. The second chapter is concerned with the etiology of corporate criminality, i.e. with the reasons why corporations commit crime at all. In this part of the thesis, the author analyses the data on corporate criminality collected abroad, nevertheless, the main focus is on the data coming from the Czech...

This thesis analyses criminological factors related to crime of legal entities. Criminal liability of legal entities has not been a subject of such extensive research as criminal liability of natural persons, let alone criminology of crime of legal entities - the origins of this field first appeared in the first half of 20th century, when the criminologist E. H. Sutherland introduced and described a white-collar crime phenomenon. Crime of legal entities is an up-to-date issue, being a phenomenon of a considerable danger and it is desirable to make it a subject of a comprehensive research in order to find the most suitable prevention or an adequate reaction to that crime. Understanding criminological factors related to crime of legal entities can help to prepare matching provisions which can serve as an efficient tool for prevention of and response to this type of crime. This thesis is divided into four chapters. The first one addresses the crime of legal entities in general - it describes the historical evolution of crime of legal entities in the Anglo-American judicial system and its variations in the continental judicial system. After that is presented the history of legal regulation in Czech Republic and its current state. The second chapter discusses the criminological factors related to crime...

The diploma thesis describes firstly a tax system in the Czech Republic from the theoretical point of view, secondly it describes an influence which it has on constractors (self employers), natural persons and also on legal entities. I have chosen a factual company on which I analyse the difference between the tax liability in the years 2007 and 2008, separatly on a value added tax (VAT), on a corporate income tax and on a tax all-in cost of the employees. To conclude, I mention a total incidence of taxes on surveyed companies and I evaluate its influence in the years 2007 and 2008.

This work analyse the current discussions and theoretical approaches to personal and corporate taxation (not only in OECD countries). After the introduction, which is focused on theory of income taxation, follows chapters, that analyze the attitudes and issues of personal and corporate taxation. This two main chapters contain synthetic parts, whose outputs are the emerging trends in the future. The emphasis was put on OECD outcomes and recommendations.

This thesis concerns the investment of business of two traders to four newly created companies, especially to partnership, limited partnership, private limited company and public limited company. The aim of the thesis is determine which of these forms is best for businessman according to tax burden and risk consequent of this form of business.