I chose the topic of this thesis for several reasons. One of the main reasons was the fact that I am a dispositor and investor of many types of cryptocurrencies. This is literally my lifestyle as I use these on a daily basis, especially for payments and savings....

The aim of this thesis is the theory of public choice and its subsequent public choice school. The political cycle, the effect of the voter's rational ignorance and the median voter are described and analyzed. Selected components of the theory are further elaborate...

This thesis deals with the financial and legal aspects of the Financial Market Guarantee System. In the first six chapters the Financial Market Guarantee System is described and discussed in detail. The first chapter deals not only with the origin of this institution, but also...

The master's thesis deals with the income taxation of natural persons from paid employment in the Czech Republic. The aim is to evaluate the impact of the amendment to Act No. 586/1992 Coll., on income tax on the state budget of the Czech Republic, which came...

The diploma thesis deals with the issue of penalty instruments in tax law and the possibility of their waiver. The main objective of the diploma thesis is to provide a comprehensive overview of the system of sanctions and their projection in tax law in the Czech Repu...

This thesis deals with the legal environment governing the carrying out of post release controls. First, the facts shaping the political and legal environment determining this control institute are described here in a broader context, as well as the current function of customs and&...

The thesis deals with the recodification of Czech accounting law. The aim of the thesis is to summarize the current state of the legal regulation of Czech accounting, to describe the method of regulation of accounting, conceptual frameworks of financial reporting and the process&#x...

This thesis focuses on aspects of cryptocurrencies in the financial law sector. I have been working on this topic for several years and therefore I have relied not only on academic articles, regulations, laws, and the web, but also on my experience in this field. The ...

The focus of this thesis is Operational Risk Framework in banking sector. The goal is to explain basically what the Operational Risk Framework is. At the beginning is described role of the Czech National Bank and related supervision of banking sector. Important is as well ...

The diploma thesis focuses on the commodity exchanges. The aim is to assess the exchange activity on commodity markets, especially in the Czech Republic, but also with references to the global situation in this area, against the background and with a comparison of the currentl...

In my diploma thesis I focused on the topic of investment funds in the Czech Republic. For comparative analysis I also analyzed the topic of investment funds in the United States and Luxembourg. Selected countries with its legal regimes are in many aspects world leaders a...

This diploma thesis is focused on selected tax law aspects of acquisitions of companies. First, it focuses on the distinction between the concepts of merger and acquisition and the related legal regulation. It further divides acquisitions into two main denominators, capital and property...

The thesis describes the principle, meaning and practical aspects of value added tax, ("VAT"), its advantages and disadvantages for the state, for VAT payer and for citizens. The harmonising of this tax in the European Union has been highlighted, described the basic legislatio...

This diploma thesis analyzes the legal and economic aspects of trading in investment instruments in more detail. The main goal is to present the historical development of financial market regulation and supervision and its possible future direction with the current level of ...

This diploma thesis provides an elemental insight into the issue of legal regulation of budget expenditures. The author divided this work into four basic chapters. In the first part of the work, the author focused on the issue of budgetary law, the definition of related t...

The diploma thesis deals with the topic of collective investment funds. It contains an insight into the historical development of investing in funds, and especially in the current legislation of collective investment funds. First of all, emphasis is placed on the legal and economic...

The thesis deals with the tax aspects of insolvency proceedings from the perspective of the insolvency administrator and the debtor.In the introduction I mention the tax history. I also focus on general information about insolvency proceedings. The main chapters of the whole work f...

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...