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The Czech Republic is one of many states where the new legal regulation of tourist taxes was introduced to limit the shortcomings of the original regulation. The aim of this paper is to define the opportunities and threats of the new regulation in the Czech Republic in the area of tourist taxes. To achieve the purpose of this article, the tourist tax is defined and Czech legal regulation valid until the end of 2019 and since 2020 in the given area is analysed. The hypothesis that the new regulation is perfect and ideal for the tax administration and for the municipalities was confirmed only partially. While most of the critical issues were solved and the new tourist charge is a good step for both municipalities and the tax administration, the charge rate of 21 CZK in 2020, resp. 50 CZK in the following years is not adequate. With the new regulation, municipalities got new opportunities, primarily to increase their revenues. The single tourist charge makes the system easier for all stakeholders: for municipalities, for tourists, and for quartermasters. Issues arise especially concerning the simplified evidence and the non-chargeable long-term stays. Municipalities should be particularly careful when defining the exemptions and differentiating the charge rate for specific dates in the year, or specific parts of the municipality. The unequal treatment might be seen as discrimination or even unfair public incentive. Česká republika je jedním z mnoha států, kde byla zavedena nová právní úprava daní z cestovního ruchu s cílem omezit nedostatky původní úpravy. Cílem tohoto příspěvku je definovat příležitosti a hrozby nové regulace v České republice v oblasti turistických daní. Pro dosažení účelu tohoto článku je definována turistická daň a analyzována česká právní úprava platná do konce roku 2019 a od roku 2020 v dané oblasti. Hypotéza, že nová regulace je dokonalá a ideální pro správu daní a pro obce, se potvrdila jen částečně. Zatímco většina kritických otázek byla vyřešena a nový turistický poplatek je dobrým krokem jak pro obce, tak pro daňovou správu, sazba poplatku 21 Kč v roce 2020, resp. 50 Kč v následujících letech nestačí. Díky novému nařízení dostaly obce nové příležitosti, především ke zvýšení příjmů. Jednotný turistický poplatek usnadňuje systém pro všechny zúčastněné strany: pro obce, pro turisty a pro ubytovatele. Problémy vyvstávají zejména ve vztahu ke zjednodušené evidenci a k neupoplatněným dlouhodobým pobytům. Obce by měly být obzvláště opatrné při definování osvobození a rozlišování sazby poplatku pro konkrétní části roku nebo konkrétní části obce. Nerovné zacházení lze považovat za diskriminaci nebo dokonce za neoprávněnou veřejnou podporu. The Czech Republic is one of many states where the new legal regulation of tourist taxes was introduced to limit the shortcomings of the original regulation. The aim of this paper is to define the opportunities and threats of the new regulation in the Czech Republic in the area of tourist taxes. To achieve the purpose of this article, the tourist tax is defined and Czech legal regulation valid until the end of 2019 and since 2020 in the given area is analysed. The hypothesis that the new regulation is perfect and ideal for the tax administration and for the municipalities was confirmed only partially. While most of the critical issues were solved and the new tourist charge is a good step for both municipalities and the tax administration, the charge rate of 21 CZK in 2020, resp. 50 CZK in the following years is not adequate. With the new regulation, municipalities got new opportunities, primarily to increase their revenues. The single tourist charge makes the system easier for all stakeholders: for municipalities, for tourists, and for quartermasters. Issues arise especially concerning the simplified evidence and the non-chargeable long-term stays. Municipalities should be particularly careful when defining the exemptions and differentiating the charge rate for specific dates in the year, or specific parts of the municipality. The unequal treatment might be seen as discrimination or even unfair public incentive.

1 Abstract The topic of the presented thesis are issues related to public spaces. Public spaces are defined in the Municipalities Act and the Capital City of Prague Act and comprise all squares, streets, marketplaces, sidewalks, public green areas, parks and other areas accessible to anyone without restrictions, i.e. serving public use and irrespective of the ownership of the space. This is the only definition in the Czech legal system and several other norms refer to it. The main purpose of public spaces is their public use. Therefore, the relevant legal rules regulate also the limits of various activities in public spaces. The current legal regulation is rather brief and the topic has not been covered extensively in the legal doctrine as of yet. The aim of the thesis is to summarize the legal rules relevant to public spaces and the regulation of activities on them, as well as to identify issues and ambiguities stemming from the insufficient legal regulation. The first part of the work introduces the definition of public space and its history and illustrates the emergence and abolishment of public spaces. The legal definition characterizes public spaces using the listing of specific types of places and referring to a common characteristic, i.e. accessibility to public. It emphasizes that public spaces are...

At first, this bachelor thesis analyses and gives the reader an idea about two issues, which are not closely related. One of them is the electronic auctions in procurements, and the second one is financing local self-governing units, specifically one of their tax incomes -- local fees, or rather local taxes. The empirical part of this paper associates these issues. At the start, the thesis researches the dependence of financial savings amount achieved thanks to electronic auctions on the extent of procurements, and then, it applies the relative amount of the average financial saving on the expense of the chosen town in comparison with the income from the local fees and the real estate tax from the year of 2013.