This thesis deals with problems of identification cards at the University of Economics, Prague. Its primary goal is to consider and evaluate the possibility of a transfer of the ID card management into the ISIS system. The thesis consists of four parts. The first one offers a complex analysis of the ID card management at the University. The second one analyses two ID card management systems: the NESA system, which is being used at the University now, and the ISIS system, which could also be used for the ID card management. The third part includes a proposal of adjustments in the ISIS system, which would make its ID card management implementation comply with the University's needs. The proposal describes general features of the system, relations to its environs and a graphical user interface. Finally the last part covers the actual state of the project and its differences from the proposal offered in the thesis. Information sources for the thesis were legal norms, University regulations and internal documents as well as the author's knowledge and experience gained through several years of the NESA system maintenance and numerous consultations with the University ID card management staff and ISIS developers. The main assets of this thesis lay in the comprehensive view of the ID card management at the University along with the proposal of the new ID card management system, which is to be integrated into ISIS.

The aim of this thesis is to analyse tax system of Ireland and Great Britain and derive recommendations for the Czech tax system in income tax, value added tax and taxes on immovable property. First two chapters characterize the current tax system of Ireland and Great Britain. The third chapter deals with the comparison of selected macroeconomic indicators relating to taxation. The fourth chapter is the comparison of the Irish and British income tax, value added tax and property tax and on the basis of this comparison are drawn recommendations for Czech tax system.

The diploma thesis aims to analyze the development of tax collections of corporate income tax in the Czech Republic in the years 2005 - 2013. The theoretical part of thesis in the first chapter pays particular attention to the basic concepts of the Czech tax system, where is analyzed the structure of corporate income tax, tax mix or Czech tax quota. The second and third chapter summarizes the most important reforms and development of the collection of corporate income tax between 2005 and 2013, and particularly factors that affect this tax. The practical part of thesis is divided into three analyzes, the first of which analyzes the total income of CIT and it dependence on selected variables, which are e.g. GDP, deductions from the tax base or corporate tax rate. The second part examines the admitted amount of tax in the tax returns by individual economic sectors and the admitted amount of CIT is analyzed according to different types of taxpayers in the last part of thesis.

This dissertation thesis deals with an economic evaluation of population ageing in the Czech Republic. The emphasis is put on statistical and economic factors. The issue of population ageing is very wide and it affects many areas of human life. Therefore, it should be perceived in its range. The substance lies in continuity among economic area, health, education, housing, retirement policy and migration policy. Both macroeconomic and social effects of changes in the demographic structure of population should be regularly evaluated. Impacts of demographic ageing are both qualitative and quantitative. Qualitative relate to personal life, good health in old age, ensuring an adequate living standard and security of older persons. Similarly, quantitative impacts cover sustainability of funding of the pension system and social and health care systems. The thesis focuses on important factors that are often neglected and that can represent the threat to the proper function of society. On the contrary, there can be found factors acting positively e.g. the issue of labour immigration or integration of older people into the labour market. This dissertation thesis also provides complex statistical and economic view on the issue of population ageing including all key factors and effects on pensions, health, social and demographic area. The aim of the thesis lies is in the synthesis of important factors connected with population ageing and provides statistical assessment of the issue. The thesis provides procedures and methods that are innovative in the Czech Republic.

This theses is about measuring the tax gap in the personal income tax in the Czech Republic. The first chapter deals with the theory of the tax gap, tax evasion and shadow economy. Second chapter describes methods that are used for measuring the shadow economy and the tax gap. The third part analyses the taxation of dependent and independent activity in the Czech Republic. The last, fourth part, estimates the tax gap in the personal income tax in the Czech Republic.

This thesis deals with the theme of bilateral relations between the EU and Switzerland, focusing on the current phenomenon of migration. The EU and Switzerland cooperate on bilateral sectoral basis, since Switzerland (hence the citizens of Switzerland) does not want to integrate into the European internal market to maintain its sovereignty and autonomy. Within the first series of bilateral agreements between the EU and Switzerland an agreement on free movement of persons was signed, thereby Switzerland opened its labour market to EU citizens. In February 2014, however, the citizens of Switzerland used the institution of direct democracy and adopted by a narrow majority the initiative to stop mass immigration. This step disrupted the agreement on free movement of persons and the complex negotiations started in order to solve this impasse. The aim of the thesis is to evaluate the impacts of immigration on the Swiss economy and the subsequent evaluation of the reasonableness to mitigate the immigration through a citizens' initiative.

The thesis deals with a description of two subjects established for the purpose of housing maintenance - unit owners association and housing association. It begins with an elucidation of the process of establishing and formation of these legal persons, then it goes on to the legal definition and finally to characterisation and application of the account methods and strategies in practice. The thesis further deals with the tax liability of the account units established with the purpose of managing and maintaining the house, and its analysis. The thesis concludes with a brief description of the final accounts, the establishments of a unit owners association in a house which is managed by a housing association, and it suggests a suitable solution of problems which occur in accounting of these subjects.

The diploma thesis deals with corporation income tax and its influence on accountancy according to the requirements of the Czech Republic. The theoretical part looks at first into accounting system and legal norms which provide for the system and then into accounting system of the Czech Republic and individual taxes within the system. A great part of the thesis deals with corporation income tax, taxpayers, tax period, the counting procedure of the tax and entering into accounts. The passages look into tax return, paying corporation income tax and last but not least the tax evasions which we can encounter in connection with the direct taxes. At the end of the thesis, there is a practical example which the theoretical knowledge is applied on.

This thesis focuses on a tax burden of an income tax payer in the European Union. The main aim of the thesis is to compare the tax burden and differences in determination of tax liabilities in selected member states of the European Union which are the Czech Republic, Slovak Republic, Spain, Sweden and United Kingdom. In the first part of thesis, characteristics of the tax burden are described, as performed by a tax to GDP ratio and implicit tax rates. The second chapter deals with principles of determination of the tax liability and social security insurance within selected states. The tax burden within selected states is analyzed in the last chapter. Tax burden of the employee and entrepreneur was analysed through three model taxpayers (single taxpayer, married taxpayer with two children and married taxpayer with one child and with dependant spouse) with four different wage or income level.

The Act on criminal liability of legal entities and proceedings against them became effective on 1 January 2012. Although it is a highly controversial law disrupting the established criminal law principles, the Czech Republic was one of the few European Union member states whose laws did not embed criminal liability of legal entities in its laws. An effort concerning solving this problem appeared as far back as 2004, the Chamber of Deputies, however, rejected the original bill. Perhaps due to the international pressure or due to the increase in crimes committed by legal entities, in 2011, the second bill was already approved. This thesis deals with the arguments and process of discourse, from which emerged the valid enactment, as well as an explanation of some of the principal provisions of the Act and also the international scheme of criminal liability of legal entities. It is difficult to anticipate the specific impact of the Act due to its short effect and therefore the thesis on criminal liability of legal entities is more of a theoretical than practical.