This master's thesis aims to describe legislation of international and national double taxation. Furthermore, this paper deals with the term tax and puts down following questions: what does a tax represent; what is the subject of a tax; who is a resident and who is a non-resident. At the same time the master's thesis focuses on the history of international double taxation, consequences of double taxation and last but not least on the tax avoidance. The master's thesis is comprised of three chapters that are divided into more detailed subchapters. The first chapter deals with a tax as such in the Czech legal system and primarily deals with a tax as the most important source of financing of state budgets because the whole public sector is funded by taxes. Furthermore, it introduces to the issue of double taxation as a negative economic phenomenon for taxpayers and to the methods of the state intervention into a removal of double taxation whether national or international. In general the methods of prevention of double taxation are analyzed. The second chapter describes international treaties about prevention of double taxation. Nowadays taxpayers have a certainty due the international treaties about prevention of double taxation because they have a possibility to get to know the legal regime that will...

The diploma thesis is focused on the development of tourism in Europe during a time period of years 1995-2015. The aim is evalution the development of tourism in European countries using statistical methods - cluster analysis and time series analysis. Review of literature contains a description of the development and importance of tourism, factors affecting tourism in Europe and the definition of European tourist areas. In the first of practical part of the thesis is analyzed tourism in European countries, according to the indicator of total contribution to GDP and total employment for the years 1995 and 2015, according to indicators, the share of international arrivals and the share of revenues from international tourism in the European region. The second part examines the evolution of tourism in selected European countries - the Czech Republic, Croatia and Poland, according to the indicators, the share of tourism in GDP, the number of arrivals of residents and non-residents and a number of accommodation establishments in the years 1995-2013. In conclusion, the results of all analyzes and determine the prospects of European tourism in the coming years.

My dissertation engages the analysis of tourist industry in selected area, Šumava during the years 2001-2014. Primarily are analysed the capacity of lafge-scale accommodation, which is devide on number of accommodations, rooms, beds, caravan places and tents. Also my dissertation analyses turnout of these aaccommodations and number of overnight stays of residents and not residents. Important part is also analysis of turnout the castles Rabí, Kašperk, Rožmberk nad Vltavou and Český Krumlov. I have used the data of the Czech statistical office and basic characteristic time row.

This master´s thesis focuses on issue of employment and taxation of foreigners in the Czech Republic. It analyzes current situation in labour market in the Czech Republic according to integration of migrants into labour process. The thesis presents on the sub-practice examples possible ways of employment and taxation of foreign workers to optimize tax.

The purpose of my thesis is the application of the concept of the socio-cultural-carrying capacity of the territory via example of giant tourist destinations Špindlerův Mlýn and Rokytnice nad Jizerou. For these two destinations basic information about locations are discussed in more detail; as a major ski resort, including equipment material and technical bases, and local infrastructure. In the theoretical part, I focus on definitions and explanations of concepts of tolerable capacity of the area, with a focus on socio-cultural carrying capacity. Furthermore, I discuss Doxey's irritant index which describes the relationship between residents and tourists. In the practical part I focus on the perception of tourism with these specific destinations residents. On the basis of results of my investigation to be carried out probable form of questionnaires and direct interviews, I assess the level of socio-cultural carrying capacity. Then conduct a comparison of the results obtained in Špindlerův Mlýn and Rokytnice nad Jizerou. The conclusion gives recomendation and a little reflection with satisfaction of the residents lifestyle in these communities and further development of these destinations from the perspective of residents.

The main aim of the work was to apply the principles of sustainability and responsibility in the tourist destinations with the concept of Smart cities and Smart Regions and the use of modern methods and trends for the development of tourism in the tourist destination. These targets were applied to the town of Český Krumlov. One part of the thesis is quantitative research, which examines relations between residents of Český Krumlov and its visitors. According to research results, the design part was elaborated. The suggestions are focused on the development of new smart technologies in transport. Smart, modern and sustainable traffic management in the destination is one of the important components of the Smart City concept. The aim of the suggestion part is to create comprehensive traffic management system that could be useful for visitors of the city and for residents too.

Dissertation interfaces juristic, tax and accounting questions of business of foreign person in Czech republic.

This work provides a basic orientation in matters of taxation of non-residents - natural persons in the Czech Republic. At the beginning are explained the concepts, methods to avoid double taxation, and examines the various categories of income taxation of individuals and also affects the social and health insurance. In the practical part are a questions addressed to the specific practical examples, including file and completing tax return, social security and health insurance reports and other related forms. In conclusion are mentioned the news regarding the taxation of non-natural persons and author´s proposals. The work shows the possibility to limit tax evasion carry out the transition from the system of automatic oneself declaration to the tax international refund system. There are added also useful attachments.

The master's thesis deals with the taxation of incomes of a Slovak tax resident permanent establishment in the Czech Republic. The obligations relating to the permanent establishment are defined based on the analysis of Czech accounting and tax regulations. The data obtained from the analysis serve to determine the approach to accounting management, the transfer of accounting data, the calculation of the tax liability and its optimization.

This diploma thesis deals with the issue of taxation of dividends from the point of view of legal entities. Taking into account the breadth of the topic, the work is focused on the taxation of dividends, which are due to a legal entity having its registered office or place of management in the territory of the Czech Republic. It specifies the legal provisions on the issue, both international, EU and national. The findings are applied to a complex model example that sets out the accounting view of the issue beyond the process of dividend taxation.