The political and economic changes of the past three decades exercised varying effects on the lives and prospects of young people in Hungary and the Czech Republic. The destructive outcomes of the countries' struggle with the hardships of the global economic crisis pushed many of them to leave their countries and try their chances elsewhere over the past few years. Even though, the prevalent migratory fluxes of Europe may generally be characterized by the Westward movement of a group composed of predominantly young Central and Eastern European men and women, my two countries of research display diverging migratory tendencies. While today's Hungary advocates the threat of emerging as a country of emigration, the Czech Republic's population inflow outrules its emigration, making it gradually turn into a country of immigration. In my research, I wish to reveal the specificities of Hungarian and Czech migratory tendencies and their underlying social and economic reasons. Ultimately, my aim is to provide an understanding of the evolution of current migration tendencies in Hungary and in the Czech Republic, as well as their potential long term effects on the two countries' social and economic structure. KEY WORDS Emigration, immigration, youth, unemployment, poverty, education, work, European Union, free...

The purpose of this Dissertation Thesis is to comprehensively set forth the issue of sanctioning of legal persons and also to critically evaluate it. The present Thesis is divided into five chapters. Firstly, the basic terms related to sanctioning of legal persons are defined and the institute of criminal liability of legal persons is expounded including evolution of the legislative in task as well as exposition of the legislation in force. The core of this Dissertation Thesis constitutes detailed analysis of sanctioning of legal persons. Attention is payed not only to stipulations on sanctioning of legal persons included primarily in the Czech Act on Criminal Liability of Legal Persons and Proceedings against Them, but above all the attention is drawn to suggestions on legislative changes de lege ferenda in relation to sanctioning of legal persons. The Author suggests incorporation of new sanctions such as pecuniary punishment against registered capital or supervision over legal entities executed by insolvency administrators or for example integration of a new provision covering mitigating and aggravating circumstances related specifically to legal persons. This Dissertation Thesis also covers current statistics regarding the imposition of sanctions on legal persons and draws interesting...

iv Abstract The thesis focuses on base erosion and profit shifting (BEPS) and resulting corporate income tax gains or losses. I first estimated profit shifting semi-elasticity using database of firm-level financial data. Subsequently I used these estimates to calculate corporate income tax gains or losses for individual countries. I estimate several models to see how much the semi-elasticity depends on specification and what affects it. The evidence suggests that companies do shift profits to countries with lower tax rate. The estimated overall profit shifting semi-elasticity ranges from 1.524 to 3.695 for different specifications of the benchmark model. Semi-elasticity of individual countries increases with financial secrecy score. Using statutory tax rate yields stronger results than using country-level effective tax rates calculated from the financial data. The estimated effect on government revenue ranges from 12% loss to 23% gain of corporate income tax revenues. In the sample of 53 countries with sufficient number of observations this translates to overall loss 48 billion US dollars. JEL Classification F23, F68, G38, H25, H26, H87 Keywords base erosion, profit shifting, corporate income tax, financial secrecy Author's e-mail michal.petrous@gmail.com Supervisor's e-mail jansky@fsv.cuni.cz

Resumé The name of the thesis: Taxation of income from employment This diploma thesis deals with the system of taxation of income tax. The diploma thesis is based mainly on Act No. 586/1992 Coll., On Income Taxes, also reflects the case-law, which helps to explain the disputed issues. It is an area that interferes with everyone's lives, but in which it is difficult to orientate. The main goal of the thesis is to analyse the personal income tax, to give a comprehensive picture of this issue and to try to analyse the individual components of this tax. In the first part of my thesis, I define the basic concepts that will help us to better understand the related issues. The second chapter deals with the general characteristics of the income tax and its position within the state budget revenues. The third chapter presents the core of the diploma thesis, which describes in detail the construction elements of the tax and explains the deficiencies that permeate it. Attention is placed on the subject, tax base and tax rate, but also on the explanation of the term dependent activity. The aim of this chapter is to give a comprehensive overview of the area of the personal income tax and to think about the imperfections and reflecting on the deficiencies of the adjustment and propose their solution. The fourth part of...

The main aim of the thesis was the analysis of the tax and accounting system of a land and administrative unit in the Vysočina region. The work focuses on the determination and understanding of basic terms related to the main aim, and furthermore, on the careful observation of the tax and accounting system of the Křelovice municipality. The selected accounting unit was observed in the framework of three years (2010 ? 2012).

The topic of my diploma thesis is tax optimization in a chosen business subject. The thesis aims at finding the most optimum of corporation income tax in order that the selected entity has as low tax liability as possible. Methodology contains description of my suggested variants of optimization: adjusting the value of vouchers, creation of a reserve on repair the company's headquarters, giving free benefits for public benefit purposes, employment of people with disabilities and depreciation that relates to the acquisition of new fixed asset. I have chosen enterprise XYZ, a. s. (company doesn´t want to say name), which carries on in agriculture. The company is one of the most important business corporations operating in the Czech-Moravian Highlands and South Bohemia. Options optimization from methodology are processed in practical part on data enterprise XYZ, a. s. out of year 2016. In the final part of the thesis are calculated the total savings and the optimization options evaluated.

The issue of taxes, especially individual income tax is a very often discussed. This is a demanding and time-consuming issue when it comes to theoretical preparation as well as data processing. Taxpayers' efforts are to optimize tax bases so that they pay as little tax as possible. Taxpayers apply non-taxable parts of the tax base and tax deductibles, such as providing free benefits (donations). The behavior of taxpayers in donating is influenced by their solidarity. In conclusion, behavior of payers of individual income tax is highly unpredictable and very individual. One of the options to achieving a more equitable income taxation would be to reintroduce a progressive tax rate.

There are two nuclear power plants in the Czech Republic for which measures to protect the population are proposed in the case of a radiation accident. This diploma thesis deals with one of them by decontamination of persons and techniques in the emergency planning zone. The theoretical part of the diploma thesis focuses mainly on knowledge and concepts in the field of ionizing radiation, radiation protection and emergency planning. The main objective was to analyze, compare and evaluate the existing and newly introduced decontamination means of persons and equipment of the Fire Rescue Service of the Czech Republic and the Army of the Czech Republic. For this purpose, eight decontamination devices have been selected for use in a radiation accident. One of the partial objectives is also to compare the decontamination methods and procedures of both components. The quantitative processing of the parameters studied was used to compare, and a multi-criteria decision-making method was used to obtain the results, using the scoring method. In order to obtain data and information, searches of available publications, methodological sheets and instructions for decontamination equipment were carried out. All information has been consulted with chemical experts from the Fire Brigade of the Czech Republic and chemical units of the Army of the Czech Republic. The results of the comparison showed that the decontamination facilities of the members of the Fire Rescue Service of the Czech Republic are more suitable for use in the radiation accident. Their main advantages are a more effective solution for wound decontamination and a system for capturing and collecting contaminated water. However, the Army of the Czech Republic would be able to do the same work after the partial modifications. The decontamination equipment for solving the radiation accident is constantly being refined. An example is the Portable Frame Gamma Detector. This allows you to speed up the decontamination process and saves the forces and resources deployed to deal with an emergency.

The main purpose of this thesis is to define the term "economic criminality" and the terms related; the role of economic crime within the legal doctrine itself as well as in the Czech legal system over the course of time; determining the specifics of economic crime while stressing the role of the offender, efficiency of punishment, control and prevention of this type of crime. This thesis consists of four chapters. The first part is dedicated to the definition of crucial terms on the national and international level. I also described the legislative evolution of economic crime and the protection of possession in the Czech legal system. I listed economic crimes de lege lata, while at the same time remembering the crimes that do not fall under the economic crimes section per se. Later on, I comment on some particular attributes of economic criminality with special focus on the profile of the perpetrator which is rather atypical. This fact unfortunately makes the efforts of the law enforcement authorities so much more difficult and it complicates their work especially towards construction of the adequate preventive measures etc. I also dedicate one section to the topic of corporate criminal liability which has a strong connection to the economic crime. The victims of economic crime find themselves in...

This thesis is focused on the optimization of taxing natural persons with income tax. The goal is tax optimization at natural person income tax using particular possibilities of natural person taxation concentrating on public finance reform in 2008. Various ways of taxation self-employed persons in 2007 and 2008 are compared. In tax period 2007 it is possible to use common taxation of married couples, dividing incomes and expenses among cooperative persons and furthermore variants of taxation on all the incomes by self-employed person. Tax period 2008 offers using cooperative person and taxation on all incomes of particular enterpriser. Calculation of tax liability allows for social security contribution and health insurance belonging to other obligatory levies of an enterpriser.