Parimuchová S. Proposal for Taxation of Prostitution in the Czech Republic. Diploma thesis. Brno: Mendel University in Brno, 2019. This work focuses on taxation of prostitution in the Czech Republic. The first part of the thesis deals with concepts, individual approaches to prostitution and the current situation in countries where prostitution is regulated. The second part focuses on the draft law on prostitution and the recommendations for Czech lawmakers. Subsequently, the proposed method of taxing prostitution from available estimates. Net revenue from prostitution flowing to the national budget is calculated based on the proposed law, form of taxation and the determined method of tax payment.

The main goal of this diploma thesis Solution Designs for Each Type of Prostitution is to design particular public policy solution which would be able to regulate prostitution in the area of the Czech Republic, considering different types of prostitution. At first each type of prostitution is described together with typical problems and risks attached to it. Accordingly three approaches to prostitution from legal point of view are compared, including their advantages and disadvantages. Consequently three countries - Germany, Netherlands and Sweden - are described and mutually compared in detail from a perspective of their attitude towards commercial sexual services. Later on, the most important international treaties, current progress of prostitution legal framework and the most relevant actors with their attitudes are introduced. In the main part of this thesis particular solution for each type of prostitution is designed, based on previous findings and knowledge. Purpose of this solution design is to reflect needs of both society and sex workers in such a way that is able to improve the current unsatisfactory situation and maybe to even become a springboard for further regulative measures.

Legal Regulation of Prostitution in the Czech Republic Abstract Prostitution and questions about its legal framework have accompanied humanity since time immemorial. For many centuries periods of prohibition, when prostitution was banned and prosecuted, alternated with periods of regulation, when prostitution was allowed within the legal framework on the territory of the present-day Czech Republic. Since 1992 an abolitionist approach to prostitution has been in place, meaning that prostitution is neither prohibited nor expressly permitted by law. The only regulatory element in the current concept of abolitionism is the power of municipalities to issue generally binding by-laws to ensure local public order. Using by-laws, municipalities are allowed to regulate or even ban prostitution from local public grounds. Since the establishment of the independent Czech Republic, several proposals have emerged with the objective to "solve" abolitionism, demanding a change in the legal approach either towards repression or, more often, towards the creation of legal framework. However, none of them has yet been adopted. This is partly because there is no general agreement on what is the right "solution" and partly because the adoption of prostitution laws is not in accordance with the Czech Republic's obligations under...

Forced Labour in the Czech Republic Abstract The submitted dissertation thesis examines so far neglected issue of forced labour in the Czech Republic in its complexity, i.e. both its lawful (e.g. work performed by imprisoned persons) and unlawful forms. It seeks to discover whether the present law (and extra-legal regulation) on this topic is sufficient. For this purpose it examines not only the corresponding law across individual branches of law, but also its place in the historical and moral- philosophical context. In the first parts, the submitted thesis deals with the existence of free will as a precondition of considering a work freely chosen and with the existence and content of objective morality as a precondition of considering anything morally right. Special attention is dedicated to forced labour during Protectorate and communist regime in Czechoslovakia. The core parts of the submitted thesis consist of an analysis of corresponding international, European and national law. The attention shifts from first international conventions dealing with this issue adopted by International Labour Organisation to rich case law of the European Court of Human Rights and finally to Czech legal order where e.g. transfer of an employee to alternative work without his or her consent, transfer of employees' rights,...

The aim of the diploma work was the effort to map the problems and occurrence of sexually transmissible diseases, particularly gonorrhea and syphilis, in Southern Bohemia in the time period 2000 {--} 2005. Standardized questionaries ``Report of veneral disease{\crqq} of the Ministry of Health of the Czech Republic were used. The basic set is formed by patients that contracted during the period 2000 {--} 2005 one of the four sexually transmissible diseases subject to obligatory report to the National registry of veneral diseases of the Czech Republic. Four hypotheses were proposed for the subject. The work is divided into two parts: a theoretical and a practical part. The current state of the issue is outlined in the theoretical part. Here are further described the most frequent sexually transmissible diseases, their prevention and also the social impact of prostitution and the effort to provide a legislative treatment to this problem. The practical part covers the results of analyses of data from the given question-forms and their presentation in overview tables and graphs. Case studies of patients with syphilis from the Dermatovenerogical department of the Hospital Ceske Budejovice are presented including an interesting photo documentation showing the clinical and epidemiological importance of this problem.

Prostitution is not criminalised in the legal order of the Czech Republic, nor are the legal conditions for its practising regulated by law. Due to this approach the Czech Republic follow the abolitionist model of regulation of prostitution, which is based on penalizing the negative aspects related to prostitution, especially the criminality committed in relation to its providing, and endangering the public order, morals and health. The sole practising of prostitution is left without legal regulation and remains unresolved. This should be changed by the draft on regulation of prostitution, which is built upon the concept of regulating the prostitution as a legal business. This thesis deals with two basic sets of questions. First being the issue of regulation of prostitution and the conditions for its practising, second is the criminal law aspects of this phenomenon. The thesis is divided into seven parts according to its content. The first four parts offer the theoretical basis for the core of the thesis, which are parts five and six. Those are devoted to the mentioned basic questions. The first part characterises the nature of prostitution and offers its definition derived from the case-law. The second part gives the overview of different forms that the prostitution can acquire according to the...

Currently, there are several economic and political approaches to prostitution. Besides prohibitive approach, abolitionism and legalization occurs. With the transition from abolitionsim to legalization, states tries to solve market failures, that are inherent to the market of prostitution. The aim of this thesis is to find and identify, wheter the state regulated prostitution implies better quality and safety of services, than prostitution left outside the legal framework, and what mechanisms in the environment of abolitionism, ensure the required quality and safety and thus substitute government regulation. Theoretical expectations of the benefits of regulation are compared with real impact and weighed against the results of abolitionistic approach. The work shows, that the regulation of prostitution does not lead to the intended effects and the regulátory environment has no siginificant impact on the quality of prostitution.

Diploma thesis "Paid sex in Czech republic - how to solve it by legislation?" deals with prostitution and the way it is considered by law. In this thesis I first focus on defining the subject by describing different types of prostitution and associated legislative attitudes both in Czech republic and abroad, which makes me understand the complexity of this issue and vast area that is influenced by it. Regarding this I also analyze the stakeholders platform realizing that various groups connected to this subject consider the key problem about prostitution being in different areas and they also demand diverse solutions. My other conclusion is that regarding legislation associated to prostitution we can find a crucial lack of proper cooperation with non governmental organizations that have the closest relationship with sex-workers. This could cause the legislation being disconnected from the reality and not being able to implement its key objectives. In the second part of analysis I focus on analyzing the variety of legislation attitudes towards prostitution - abolition, decriminalization and legalization and evaluate these alternatives by set of criteria regarding technical feasibility, economic possibility, political viability and administrative operability. As a result I suggest the forth...

The Thesis deals with esthetical and legal issues of the Prostitution. The theoretical part analyses current situation regarding the prostitution, describes the prostitution and covers its historical development. The other part that deals with research brings an empiric results based on a quality strategy. Eight women have been approached and questioned on the basis of a self-selection method. The research results have been applied in the Thesis with regards to particular legal and ethical issues of the prostitution. The next chapter covers legal issues of the prostitution, shows current legal aspects and describes possible solutions how to deal with the prostitution within the legal framework. The final chapter deals with the ethical issues of the prostitution. It classifies and analyses the ethical aspects that have impact on our society and on individuals involved in prostitution. The Thesis covers a thorough analyses of ethical and legal aspects of the prostitution, supported by specialized literature and it also describes results of the conducted research. The Thesis also offers legal solutions pertaining to the prostitution in general and analyses ethical aspects that are connected with it.

Main focus of this diploma thesis titled "Identification of alternatives for prostitution taxation" is drafting a prostitution taxation legislative and tax collection policy in the Czech republic and potential prostitution income tax revenue estimation. The revenue estimation is based on tax policy implementation costs, current Czech legal environment, comparison of legal solutions for prostitution taxation in the Czech Republic and selected countries of European Union. The draft of prostitution taxation legislative and tax collection policy is designed with respect to Czech law no. 586/1992 (Income tax law).