The thesis deals with influence of different types of nominal rate of personal income tax on the progressivity of effective taxation of different types of taxpayers in the member states of the European Union. The thesis is conceived for the year 2012. The first part of the thesis presents views of the economists on the progressivity of taxation. Next part contains a summary of scholarly literature that deals with effective taxation, tax progressivity and influence of individual elements of a personal income tax system on the effective taxation. The own work deals at first with research of effective taxation and progressivity of effective taxation in selected individual states of the European Union, which are: the Republic of Bulgaria, the Czech Republic, the Republic of Latvia, the Republic of Poland and the Republic of Austria. This part describes how individual elements of the personal income tax system affect effective taxation and its progressivity. Second part of the own work is focused on comparison of the effective taxation and its progressivity across the selected countries.

The Diploma thesis Labour costs and remunerations in the company talks about salaries at the specific company in the Czech Republic. The theoretical part defines basic terms - labor relations, employment, labor agreements held outside of employment contract, contractual conditions, forms of remuneration, work compensation , payroll taxes, social security and health insurance. It describes how to post it in accounting system and also describes the calculation of net wages. The main part of Diploma thesis describes the history of selected company, the economic situation, organizational structure, basic characteristics of the company's employees, the current state of compensation, including benefits. I conducted a random survey in which they are selected employees answering questions on the current benefits in company. In conclusion, I proposed changes in benefits, with regard to the economic situation, and taking into account the tax burden.

The thesis titled is focused on the issues of wage costs and employee benefits. Literary research of the thesis defines basic terms, which are related to labor costs and employee benefits. Within the scope of the term wage costs, the core meaning of wages is captured, both in terms of wages of the employees, as well as in terms of the employer. Wages, salaries and bonuses are the basic evaluation of the workload of each employee of the given company. A payroll system is created within each company, in which the basic ranges of the labor costs for the whole hierarchy of employees is determined. Each employee has his position and job description and these two principles are correctly evaluated. Firm rules are set for the calculation of net earnings, which are determined by a costing calculation and the percentage rate of the social insurance, health insurance and advances on income tax of individuals from employment. Other possibilities of eligible employees beyond basic gross salary are employee benefits. This is a form of employee motivation in every society. Not only are they of great importance for employees, they are also an appropriate component of tax optimization from the perspective of the employer. In terms of the law on income tax, employee benefits are divided into three groups according to their impact on the tax and contribution advantages. Companies can then use these tax savings for their further development, or alternatively, for the expansion of the provision of employee benefits in society. The practical part of the thesis is based on the literature search. First, it focuses on the analysis of payroll costs for the period from 2004 to 2014. The calculation of wages is done for three different income groups of employees in the selected organization. It monitors the evolution of net wages and payments of taxes on income of individuals from employment during the reporting period. There are various recognized methods of calculation of wages according to individual changes of the law during the reporting period. The next step in the practical part of the thesis describes the system of employee benefits in the selected organization. Part of my own work is a survey among the employees of the company on this issue. The obtained data are analyzed and processed into clear graphs. The acquired results are the basis for the creation of proposals and recommendations for changes in the provision of employee benefits for the selected organization.

Economy of the Czech Republic belongs to successful recipients of foreign direct investments, which bring various positive effects. Most important is job creation by foreign investors and their local subcontractors. Other effects are increase of labor productivity, new technologies and management know-how. Masters thesis describes the issue of foreign direct investments, their effect on unemployment focusing on Louny district.

This thesis deals with the analysis of unemployment in the region Usti. Review of literature contains theoretical issues relating to the labor market and unemployment. Practical part of work is focused on the analysis and interpretation of the evolution of unemployment by using the indicator of unemployed people and the number of unemployed in the years 2005 - 2015 and prediction of future development of these indicators. Statistical methods are used for the analysis and prediction. Practical part of work also describe selected structural characteristics of the unemployed to find an problematic group of registered job seekers. In conclusion, summarizing the results and show proposals for dealing with unemployment in the Usti region.

The aim of the thesis is to introduce the concept of social entrepreneurship in agriculture and its impact on regional development, focus on objectives, rules and support of operation in this field, with special focus on regions where the organizations and associations that are engaged in this activity operates. The real data were collected using a questionnaire survey and structured interviews in the various organizations that resulted in evaluation of general understanding of activities in this field. The major result of the thesis is to get more information about job content of the organizations that are engaged in the social business in agriculture and demonstrate its value and potential for the future.

7 Abstract Criminal liability of legal persons in the context of public procurements The presented thesis deals with criminal liability of legal persons who take part in procedure of public procurement. Thesis operates with Act No. 134/2016 Coll., Public Procurement Procedure Act (hereinafter also referred to as "PPP") taking in regard the former legislation Act No. 137/2006 Coll., Public Procurement Act. In context of future changes, it is dealt with Act No. 418/2011 Coll., Criminal Liability of Legal Persons and Proceedings against Them (hereinafter also as "TOPO"), whereas attention is focused on amendment of TOPO, which is the Act No. 183/2016 Sb., effective from 1st December of 2016. The Introductory chapter deals with public procurements and offers a brief insight into this subject matter. It defines the term of Public Procurement, specifies the term of contracting authority and gives a general overview of the procedure along with applicable principles. By the end the chapter summarizes some of the most significant changes brought by the new Act on PPP. The second chapter looks into some of the aspects of criminal liability of legal persons related to public procurements, which involves specific sanctions for legal persons from participation in public procurement procedure or sanction of...

This master's thesis focuses on the topic of criminal liability of legal entities, particularly on the concept of exculpation within the meaning of Section 8 subsection 1 paragraph b) and subsection 5 of the Act No. 418/2011 Coll., Act on Criminal Liability of Legal Entities and Proceeding Against Them. The reason for our focus rests in fact that the legal rules regulating the concept of exculpation in this act are highly controversial among legal scholars and legal practitioners where there is usually no relevant case law providing answers for resolving such controversies so far. The aim of this thesis is to introduce to the domestic law a not very familiar instrument of a compliance program consisting of preventive, detective and reactive measures designed to prevent criminal behaviour within legal entities, to eventually detect such behaviour and to respond to such behaviour. Concurrently, an effective compliance program can fulfil conditions for the application of the exculpation provisions. Even though the focus of this thesis is on criminal liability of legal entities, it does not omit the context of administrative and civil liability. The thesis is divided into four chapters. The first chapter introduces the concept of criminal liability of legal entities in a broader historic, legal and...

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