The main aim of this paper is to assess the impact of tax competition on the functioning of the public sector in the real economy. In particular it follows up the public finances and the impact of tax competition on the amount and structure of publicly provided goods and services. The paper is based on the economic theory of tax competition and fiscal federalism, taking into account the arguments both against and in favor of tax competition. It examines tax competition in a particular example of Switzerland and shows how tax competition works here. The paper analyzes tax competition in Swiss cantons and shows that the tax burden in the canton is dependent on the tax burden in the neighboring cantons. It also deals with the influence of tax competition on the structure of publicly provided goods in Switzerland and takes into account also the phenomenon of commuting and the consumption of publicly provided goods in cantons different from the canton where the tax is collected. The paper also examines the impact of commuting on the structure and level of public expenditure in Swiss cantons.

This dissertation theses addresses the phenomenon of the unregistered mark for goods and services in accordance with trade mark law of the Czech Republic, while taking into consideration the given scope of EU law and its comparison with the legal protection of applied trade marks in the framework of the "passing-off" doctrine of the legal systems of the United Kingdom of Great Britain and Northern Ireland. While the subject of trade marks has already been thoroughly established in juristic theory and has also become commonplace in legal practice, the institute of the unregistered trade mark has not yet to be comprehensively examined, and as such it presents significant difficulties in applied practice, as it bears no solid legal foundation, and in the context of the regulations of trade mark law it is always possible to identify specific special entitlements arising from the existence or application of unregistered trade marks, whereas the nature of their verbal formulations and systematic classification presents difficulties in the interpretation and application of such entitlements. The basis for this reasoning is namely the historical evolution of the phenomenon of the unregistered mark in trade mark law in Austrian, respectively in subsequent Cisleithania, and its reception and evolvement within Czechoslovak law as the legal predecessor to the Czech Republic. The goal of the research presented herein is to identify answers to the underlying theoretical questions concerning unregistered marks of fundamental significance to applied practice, and in so far as they concern the nature of the unregistered mark as perceived by trade mark law and its definitional attributes, terms of origin, duration, and expiration of unregistered marks, or more precisely as they concern rights to them, as well as the terms and scope of disposition with unregistered marks, namely in so far as they in turn relate to transfer or conversion and the grant of license or other temporary right of use. Subsequently, the establishment of answers to the aforementioned questions addresses the problem of the absence of an explicit legal principle to the phenomenon of the unregistered mark and the interpretation difficulties offered in the poorly formulated laws and subsequent fluctuations in legal practice. This problem is examined within the legal setting of the Czech Republic as a democratic nation with a market economy, in which holds true the classic legal rudiment of "that which is not prohibited by law is permitted", and in which hold true the fundamental and indefeasible rights of man, a component of which is the right to freely pursue economic activities and possess property within a framework of restrictions favouring the preservation of the rights of others as set forth by the law.

Greenery in towns and cities are an important part of our lives and influences us in many positive ways. In the Czech Republic, the establishment, restoration and maintenance of public green areas within the competence of municipalities. As with every other public service there arises a problem with the quantity and quality of its provision. This paper deals with the relationships that developed in 2011 between spending on public greenery and various parameters of the municipalities. These relations are implemented by means of two hypotheses. The first is based on economies of scale, and assumes that the larger the municipality, the smaller expenses should be provided for public green areas per inhabitant. The second hypothesis is based on the work of Carruthers and Úlfarsson (2008) and says that a higher the population density reduces the per capita expenditures of city govenments. The validity assessment of the hypotheses is done by use of the statistical method of regression analysis. This, however, did not confirm the validity of any of them. Thus there is no indirect relationship between the size of the municipality or population density and public expenditures on green areas per capita. The reason why there is no relationship lies primarily in the great freedom of decision-making of individual municipalities, as far as public green is concerned.

The aim of this study is to analyze legitimacy of policy. Its fulfillment should emerge from detailed inquiry of the essential sense of social institutions. The work is divided into three chapters therefore. The first chapter deals with law as a basic system of order of social relations. It explains its fundamental social goal (reducing transaction costs of social action) and its influence on the development of civilization. It discusses in detail the property rights as a fundament of any real legal system - both at the legal level and economic level (i.e. how the system of property rights coordinates social activities and allocates scarce resources, how it creates the elite, and when there is a fault efficiency of this process). The second chapter deals with the social obligations which are necessary condition for preservation of law. These obligations are labeled as taxes (as opposed to tributes that basis is not in the obligation to maintain the legal system and are only ransom inherently). Particular attention is paid to the fair distribution of these obligations (tax justice) and also to the impact of taxation on the development of civilization. The last (third) chapter deals with institutional framework of society, i.e. the exercise of public power and public administration (government...

This thesis is called "Management of enterprise services" and it analyzes the management of Capital Company producing services in the public interest. We assess development costs, revenues, assets and sources of financing of the company. The theoretical part of the thesis consists of a general description of the classification of the capital company in the national economy and justification of its existence, meaning and relationship to its founder. In the practical part of the thesis we provide concrete data about the company, characterize its activities and present a horizontal and vertical analysis of its statements. Based on the results of the practical part we define positive and negative factors affecting the financial results of the company. With negative factors solutions are suggested to improve the results of the company.