Finanční a daňové právo

Rozšířené a doplněné vydání učebnice pro studium finančního práva a daní.Expanded edition textbook for the study of financial law and taxes

Benefit of Educationally Stimulating Groups in Kindergartens in Franzensbad

Cílem bakalářské práce bylo ověřit přínos edukativně stimulačních skupin v mateřských školách ve Františkových Lázních. V teoretické části jsem se zabývala vysvětlením a zorientováním v pojmech školní zralost a připravenost, další možné intervence a edukativně stimulační skupiny. Vycházela jsem z odborné literatury, která se těmito tématy zabývá. Výzkumná část byla provedená na 3 dětech předškolního věku, kde jsem analyzovala, zda po absolvování kurzu ESS došlo ke zlepšení v následujících oblastech: motorika, rozvoj sluchové percepce, rozvoj zrakové percepce, nácvik prostorové a pravolevé orientace, utváření matematických představa a rozvoj řeči a komunikačních schopností.ObhájenoThe purpose of this bachelor thesis was to verify benefits of educationally stimulating groups in kindergartens in Franzensbad. In the theoretical part I followed up explanation and orientation in terms school maturity and readiness, next possible interventions and educationally stimulating groups. I proceeded from a professional literature that deals with these topics. The research part was performed on 3 preschool children where I analyzed whether there have been improvements in the following areas after completing the ESS course: motor skills, development of auditory perception, development of visual perception, practice of spatial and right-left orientation, formation of mathematical ideas, development of speech and communication skills

O plzeňském pivu a spotřební dani

Pilsen is an old city with rich history. When the Bavarian brewer Josef Groll brewed the first batch of beer on 5th October 1842, he could hardly have imagined the glorious history he had instigated. The Pislner Urquell brand has become a synonym for one of the best and most distinctive beers in the world. The article deals with history of Pilsen beer and his legislative adjustment from Middle Ages to the present

Tax Law Aspects of Enviromental Protection: Real Estate Tax

Daň z nemovitých věcí představuje poměrně stabilní zdroj příjmů veřejného rozpočtu konkrétně místního (obecního) rozpočtu. Mezi hlavní důvody existence daně z nemovitých věcí je proto relativní stabilita jejích výnosů. Inkaso těchto daní je nezávislé na hospodářském cyklu. Na strukturu a výši zdanění nemovitých věcí má zejména vliv kromě základu daně a její sazby i bonita půdy a míra ochrany životního prostředí. Při zpracování autorka vycházela především z příslušných právních předpisů a národní statistiky. Stať se zaměřuje na daň z nemovitých věcí z pohledu ekonomického a právního nástroje ochrany životního prostředí.Real estate tax is a relatively stable source of public budget revenue specifically for the local (municipal) budget. The main reasons for the existence of a real estate tax are therefore the relative stability of its income. The collection of these taxes is independent of the business cycle. The structure and level of taxation of immovable property has, in particular, an influence in addition to the tax base and its rates, as well as the land quality and the level of environmental protection. The article focuses on real estate tax in terms of the economic and legal instrument of environmental protection

The recent dynamics of the disintegrated real estate transfer tax in the EU

An important instrument of the fiscal policy is the real estate transfer tax. The approach of EU member states to it has been growing different and departing from the USA model. The comparative study of these heterogeneously different approaches presented in the article is illustrative. The real estate transfer tax system does not belong to the conferred competencies, but a touch of harmonization for states struggling with it, such as the Czech Republic, could help. Hence, the hypotheses to be confirmed or rejected are: (i) real estate transfer tax is inherently particular and harmonization resistant and (ii) real estate transfer tax is not indispensable per se. These hypotheses are addressed while using scientific methods and national statistics. The conclusions confirm both hypotheses and offer thoughts and issues for further research on the (in)capacity of the EU harmonization of the real estate transfer tax and on the (in)effectiveness of the real estate tax, as such

The inherently (un)just real property tax

The aim of this paper is to research, analyse and comparatively assess the real property tax and it´s Aristotelian (in)justice in various jurisdictions based on the stated quartet of hypotheses. Considering the high focus of jurisdictions on both sides of the Atlantic on human rights and democracy, it is highly relevant to pose the question centred around the hypotheses that (i) real property taxation, (ii) determination of basis, (iii) calculation and rate and (iv) use of proceeds of real property tax are (in)compatible with our perception of justice as founded by Aristotle. Various jurisdictions are analysed, while particular attention given to the Czech Republic jurisdiction case study. The research allows to enhance the understanding and appreciation of the real property tax system and offers preliminary suggestions and recommendations for its improvement in order to make it an effective, efficient and just fiscal tool matching the post-modern global society

THE RECENT DYNAMICS OF THE DISINTEGRATED REAL ESTATE TRANSFER TAX IN THE EU

An important instrument of the fiscal policy is the real estate transfer tax. The approach of EU member states to it has been growing different and departing from the USA model. The comparative study of these heterogeneously different approaches presented in the article is illustrative. The real estate transfer tax system does not belong to the conferred competencies, but a touch of harmonization for states struggling with it, such as the Czech Republic, could help. Hence, the hypotheses to be confirmed or rejected are: (i) real estate transfer tax is inherently particular and harmonization resistant and (ii) real estate transfer tax is not indispensable per se. These hypotheses are addressed while using scientific methods and national statistics. The conclusions confirm both hypotheses and offer thoughts and issues for further research on the (in)capacity of the EU harmonization of the real estate transfer tax and on the (in)effectiveness of the real estate tax, as such