<abstract xmlns="http://www.w3.org/1999/xhtml">

Post-Brexit is currently being researched as not only an important geopolitical change but also as an economically conflicted period that constantly generates many issues in finance, accounting, and taxation. This paper aims to consider, identify and forecast – whether and what – the new directions for the development of IFRS and GAAP UK after Brexit. The research methods are based on a deductive research approach with elements of descriptive content analysis. The results of the study helped to determine the development direction of accounting in the UK after Brexit in the short term – the continued application of IFRS, adopted by the EU. However, it is obtained that the task of the British government – to harmonize its sovereignty with IFRS, taking into account the requirements of the EU – is being successfully implemented. So, the direction of the development of British accounting in the future – is the creation of its mechanism for the approval of national standards, controlled by the government. However, the British accounting system and IFRSs have many unresolved issues after Brexit that might be the subject of future studies.
</abstract>

Political and Economic Aspects of Brexit Impact on Accounting Legislation in the UK – New Directions in Standards (GAAP UK and IFRS)

<abstract xmlns="http://www.w3.org/1999/xhtml">

The main purpose of our presentation is to show the possible sources of endangering the safety of weapons handling in violation of the rules of special care. We want to shed light on the security risks posed by the actual use of weapons around local communities. Namely, the general position has been adopted, according to which weapons are by their nature a dangerous thing, which, if misused, poses a direct threat to life, health and safety of people and public order. Injuries and deaths due to the use of firearms are a serious public health issue in many countries. Accidental deaths and injuries due to the use of firearms represent a small but significant proportion of all deaths and injuries related to the use of firearms. The victim, however, can be either the shooter himself or a random individual. The causes lie mainly in the incompetence, carelessness, and recklessness, and often the presence of alcohol also contributes to weapons accidents. The article thus focuses primarily on the analysis of security threats arising from the execution of shootings on civilian shooting ranges, shooting ranges or land used by individuals and shooting organizations and in hunting grounds. These areas are generally located within local communities, which can pose a serious security risk to local communities. It should be noted that limited access to weapons, in conjunction with appropriate regulation, is the most effective measure to reduce the number of injuries and deaths related to weapons.
</abstract>

Handling Weapons as a Source of Security Threats in the Local Environment

<abstract xmlns="http://www.w3.org/1999/xhtml">

When choosing the appropriate jurisdiction, trading companies need to consider many variables. This can include administrative burdens, the speed of establishment of a company, the granting of some degree of anonymity of ownership, and a friendly tax environment. This article is focused on finding the corporate effective tax rate in the Czech Republic in the period 2005–2017 with the database of the Czech tax administrator. In the light of the international tax law, the information concerning effective tax rates becoming necessary. The results of this study show that the nominal tax rate may not be decisive for the determination of the tax burden, as most countries allow the application of tax allowances and deductions and thus achieve virtually lower taxes.
</abstract>

Czech Corporate Effective Tax Rate as Investors Costs Changes with Times

<abstract xmlns="http://www.w3.org/1999/xhtml">

Sometimes the interests of participants in corporate relations begin to contradict each other, corporate conflicts and corporate legal disputes arise, and often participants in the conflict abuse their rights, paralysing the company’s activities. In this case, it is necessary to find an appropriate solution for modifying the Ukrainian corporate law system and legislatively ensure effective remedies for the rights of participants in business companies. The following methods were used during the study: general scientific methods (concrete historical, Aristotelian, structural-functional, system-structural, etc.), special methods (comparative legal, modelling, system interpretation, legal technical), dialectical method of cognition, involvement of scientific tools of related humanities disciplines, a conceptual approach. The main steps to solve the problems of protecting the rights of participants and ensuring equal treatment were as follows: improving the legislation governing the activities of business companies; combining rules that ensure the rights of participants and guarantee their remedying under charters and internal documents. The judicial remedying of the company members’ rights on the territory of Ukraine remains ineffective, which, in turn, is attributed by researchers to the discretion of the judiciary and the inability of courts to interfere in certain issues within the framework of corporate conflicts. At the same time, in this context, it is advisable to adapt the positive practices legalised in Germany, which would allow modifying existing approaches to organising corporate relations and remedying the rights of participants. Moreover, the convergence of legal systems and legal regulation of corporate relations is one of the most noticeable trends in the development of corporate legislation around the world.
</abstract>

The Right to Remedy Corporate Relations: A Question of Theoretical Certainty

<abstract xmlns="http://www.w3.org/1999/xhtml">

The aim of the paper was to identify areas of possible abuse of social security support in the Czech Republic, with a specific focus on the Ústí nad Labem Region and the Litoměřice district, and to estimate the volume of social security support drawn in conflict with the legal regulations of the Czech Republic. In the Ústí nad Labem Region, spending on social security increased by 34.9% in the years 2016–2020. Upon a detailed focus on the Litoměřice district in the monitored period of 2018–2020, there were 69 fraud cases in the Litoměřice district within the scope of the social security system and illness benefit. Over 60% of this fraud and loss was deferred. The biggest shortcoming of the Czech Republic’s social system is the fact that individual institutions have little or no chance of finding out whether applicants are entering truthful information in the forms. A change of legal regulations and mandatory checks on applicants is the path towards reducing the amount of fraud and loss in social security and illness benefit.
</abstract>

Abuse of the Social System in the Czech Republic

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