Thesis is oriented on history and taxes collected from gambling. In last years came out issue about loot boxes, which will also be focus of my thesis. In current "lockdown" it seems like a good idea to mention COVID-19 and its potential influence on gambling, or...

The subject of this diploma thesis is "Selected issues of the Act on Payments in relation with PSD2". The primary goal of this thesis is to introduce selected new regulations from the Act on Payments implemented from the PSD2 with the focus to the regulations, w...

The diploma thesis on the topic of development and legal aspects deals with the clarification of the functioning of individual cryptocurrencies and points out their possible use in the financial market. After the introduction, the first chapter is focused on the theoretical part, c...

The aim of the diploma thesis is to describe the changes that the new law on the distribution of insurance and reinsurance brought to the legislation. The law was implemented into Czech law by the IDD directive issued by the EU. It brings the main changes in the...

This thesis focuses on historical legislative development of virtual currency - cryptocurrency in the Czech Republic with particular references to the legal regulation of these aspects in the world. It emphasizes gold as a significant driver of society in the development of the gol...

The topic of the presented work is the analysis of financial-law aspects of non-life insurance. It is not possible to capture all aspects related to non-life insurance in an exhaustive way. Therefore, the work is mainly focused on a basic overview in the field of non-life...

The thesis provides a complex overview of substantive and procedural aspects of refusing the right to deduct VAT as a result of participating of a tax subject in a tax fraud. The substantive part of the thesis is focused on conditions which have to be fulfilled for&#...

The aim of this diploma thesis is to give an integrated tax view on the problematics of unpaid claims which a creditor registers in his accountancy. The work focuces on claims against a debtor in insolvency proceedings.

International exchange of information for tax purposes between different jurisdictions is an essential part of international cooperation between tax administrations since jurisdictions generally cannot track the international economic activity of their taxpayers and, thus, tax evasion is within their ...

The thesis is focused on discovery and acquaintance with the budget of the European Union. It acquaints itself with the gradual development that the European Union has gone through in finantial matters. The thesis mainly pursues the current state of European budget, therefore it&#x...

In this work I write about the topic of security features and the related theme counterfeit. There are described coins, banknotes and their security features. I focus on security in meaning which of them are currently used, how are they created, where can be found on ...

The main focus of the thesis titled The Czech National Bank and Its Relationship to Commercial Banks is on banking regulation and supervision. In addition to this institute, the thesis also describes other functions of the Czech National Bank and individual rules and duties th...

The aim of this master thesis is to describe The legislation of essentials and protective elements of cash currency in the Czech Republic. In the beginning, the concept and function of money are explained. The next chapter presents the evolution of currency in the region ...

The topic of this diploma thesis is "Financial and Non-Financial reporting of thelarge corporation from a legal point of view". The thesis is divided into six main parts. Firstly, I explain the reasons for which I have chosen this legal issue for my thesis. The...

This thesis deals with the analysis of the valid institute of securing orders in tax law. After the assessment, the proposal includes the implementation of the precautionary measure instrument in tax law.

The topic of my diploma thesis is a child tax benefit in the context of personal income tax, comparing systems of the child tax benefit between states of the European Union, specifically Hungary, France and Italy, and representing my own proposal of the child tax benefit....

This diploma thesis focuses on the funding of non-profit sector organizations, specifically on financing of NGOs. First, it characterizes their individual forms, then it deals with their establishment, administration and activitics. It also contains funding options, the resources of which are...

The development of information and communication technologies brings an increasing demand for secure information processing. At the same time, information in the form of personal data is becoming the most endangered commodity. The tendency to process all data electronically and to replace&#x...

The topic of this diploma thesis is legal aspects of taxing income from dependent activity. This topic is currently becoming more current and even though it affects a large part of the population, there will be many taxpayers in the society who are not orient in the&...

The diploma thesis is focused on the tools of the tax administrator in the preventation against taxes evasions of income tax, it deals with the current issue of taxes evasions in the Czech Republic. The supervisory state authorities supervising the financial flows of the state...