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HARMONIZATION OF TAXATION OF CORPORATIONS IN THE EU
Skalická, Hana ; Sadovský, Zdeněk (advisor)
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
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Employee’s Benefits
Matuška, František ; Říha, Jan (referee) ; Křížová, Zuzana (advisor)
The aim of this bachelor thesis is to describe benefits of employees and the manner in which they are used by employers and utilized by employees; it also concerns arguments for their utilization. The thesis examines tax and accounting aspects of the benefits of employees and determines a solution to the selected types of the benefits from the perspective of Czech legislation.
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Analysis of Selected Indicators of the RA for Olomouc´s Region Using Time Series
Baierová, Lucie ; Grznárová, Alena (referee) ; Kropáč, Jiří (advisor)
The Bachelor´s thesis focuses on analysis of selected indicators of the Revenue authority for Olomouc´s region using time series. This paper includes acknowledgement with theory, which will be used in the practical part, where already particular specific indicators of the mentioned revenue authority are subjected to analysis. Afterward, following a positive determination whether the data can be aligned, we realize the alignment by means of the regression function and specify the indicator prognosis for the future. In the thesis we can also find a description of the program for processing time series, which is created in Visual Basic.
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Optimization of Tax Burden of an Individual
Švejda, Jiří ; Brychta, Karel (referee) ; Svirák, Pavel (advisor)
The bachelor thesis is focused on optimizing the taxation of invidual person, according to valid legislation of Czech Republic. The theoretical part explains basic concepts and possibilities of how to achieve lower tax obligations, which is applied in the next part to a specific invidual. The last part includes multiple options for the tax liability of invidual person. Subsequently, the option with the highest tax optimization is selected.
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Cars in Taxes
Valchářová, Lada ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
The Bachelor’s Thesis deals with problems of car taxation. The aim is to gather the information needed for reducing tax liability caused by cars. Obtained theoretical knowledge is then applied to specific examples.
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Types of Prices in the Property Market
Chytil, Jaroslav ; Bejšovec, Jaroslav (referee) ; Staněk, Roman (advisor)
In the bachelor´s thesis you first presents the theoretical part, which is the issue of types of prices in the property market. I will try to explain the method of valuation of assets. Award immovable assets also affect the legal defects of the property may flounder. This problem I will devote the price chapter 5 of my bachelor thesis. The last chapter will be taxes that are directly related to immovable property. Home and practical part of the thesis deals with comparing different types of prices of selling a family house in Pohořelice. In the practical part I will also pay how much a participant in the sale of the property actually pay (or receive) money.
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The Issue of Registration for VAT in Case of Municipalities
Šalomon, Martin ; Dvořáková, Pavla (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with issues of value added tax registration in Czech Republic in case of municipalities and with complications associated with applying value added tax to municipalities. In the thesis is defined methodology to determine impact of registration for value added tax on the municipal budget. The thesis considers the possibility of transfer of selected activities of the municipality to legal entities, in order to reduce turnover of municipality to secure that the turnover for compulsory registration for value added tax is not overrun.
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Corporate Taxation Optimalization
Gretschelová, Aneta ; Husseini, Jana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with issue of joint ventures of corporate enterprise of more natural persons according to new Civil Code. It focuses on the tax aspect before and after foundation of the company, taxation of natural persons and calculation of tax duty. It also includes a comparison of converting company for selected corporations and selecting the best options.
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Tax and Accounting Aspects of the Transition
Abrahámková, Soňa ; Stříž, Jiří (referee) ; Svirák, Pavel (advisor)
This thesis deals with accounting and taxation aspects of transformations of business corporations. Specifically, it deals with division of business corporations, using the method of the classical division and spin-off. The firts part describes the theoretical basis for accounting, tax and legal issues of division. In the second part of the work the company is practically performed in two ways, which are compared in the final part of the work and a variant for the implementation is recommended
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