6 research outputs found

    Rights and Duties of Persons Participating in Administration of Taxes in Relation to Basic Principles of Tax Administration

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    The present diploma thesis is focused on the analysis and the assessment of the state of the art of legal regulations of rights and duties of the persons who participate in the administration of taxes in relation to basic principles of tax administration. The core legal regulation which is relevant for the theme under study is the tax rules that comprise a basic survey of principles applicable by the entities of the administration of taxes in practice. The tax rules is thus a main source of the findings for the enforcement of individual as well as partial rights and duties by tax payers and third persons that participate in the administration of taxes, and at the same time it determines the scope of the powers of the administrator of the tax which he administers against these. Basic principles of tax administration, together with the other legal principles which could also be applied at the administration of taxes, are main principles of the tax procedural law, for which they have significant importance in the form of constitutionally and legally regulated correctives. In contrast to the previous legal regulation contained in the Act to Administer Taxes and Charges, better systematization of principles, and consequently more effective use in contact especially of tax payers with the tax..

    Media responses of VĂĄclav Havel's drama from sixties to present (The Garden Party, The Memorandum, The Increased Difficulty of Concentration)

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    This Master Thesis is called Media responses of VĂĄclav Havel's drama from sixties to present (The Garden party, The Memorandum, The Increased Difficulty of Concentration) and it deals with three previously named Vaclav Havel's dramas and their media responses in selected print media. Its aim is to analyse the critical review of these so called absurd dramas in contemporary scholarly and daily press. There will be three eras in which I will analyse the media responses: The Sixties, the era of world premieres of all three dramas in the Theater on the Balustrade in Prague and era of their spreading around the world, so called Normalization (era between Warsaw Pact invasion on 21st August 1968 and Velvet Revolution on 17th November 1989), in which Vaclav Havel was banned and his dramas were played exclusively abroad, and era after Velvet Revolution. Thesis contains also analysis of all three plays, brief Havel's dramatical biography and treatise on absurd drama

    Additional file 2: of Cryptic diversity in an Atlantic Forest malaria vector from the mountains of South-East Brazil

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    DNA sequences alignments of the cpr and Clock gene fragments from all Anopheles cruzii populations analysed. The introns are presented in the darkened regions. Dots represent the identity of the first nucleotide sequence. Abbreviations: Flo, individuals from Florianópolis; Boc, Bocaina; Gua, Guapimirim; Ita, Itatiaia; San: Sana, Tin: Tinguå. (DOC 114 kb

    Additional file 1: Table S1. of Cryptic diversity in an Atlantic Forest malaria vector from the mountains of South-East Brazil

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    Source (adult/ bromeliad: reared in the laboratory) and sex of each sample used in this study. In Bocaina, captures of only adult females were performed; in Guapimirim and Sana, captures of only immatures were executed; and in Itatiaia and Tinguá, captures of both adults and immatures were carried out. ♂, males; ♀, females;?, undetermined sex. (DOCX 15 kb
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