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Charging of inland waterways in the European Union
Horynová, Dana ; Zídková, Hana (advisor) ; Bukovský, Jan (referee)
Continuous growth in transport performance leads to deterioration of the transport infrastructure and there is also a need for states to raise funds to cover the costs of repairs, maintenance and modernization of this infrastructure. One option is to charge users of such infrastructure. In the Czech Republic there is a system of charges only for the use of road and rail transport routes. There is no charging of waterways in the Czech Republic, but it exists in some european countries. This diploma thesis deals with the issue of the charging of waterways in the European Union and thus points out the existence of an alternative possibility of financing expenditures for repairs, maintenance or modernization of the transport infrastructure serving the Czech water transport. The first three chapters contain the theoretical background, focusing in particular on the importance of freight water transport and European policy. The other chapters include an analysis of the established charging system for waterways in Germany. Subsequently, the total revenue from the charging of users of waterways for freight transport is calculated. From this analysis, the thesis is also based on the creation of a model for charging the Elbe waterway in the Czech Republic. After creating the preconditions for charging the Elbe waterway, the potential revenue obtained by this charging was also calculated and compared with the average annual cost of repairs and maintenance of watercourses in the Czech Republic.
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Real estate taxation in the Czech Republic and Ireland
Klimešová, Gabriela ; Zídková, Hana (advisor) ; Tecl, Jan (referee)
This thesis is focused on the comparison and analysis of taxation of real estate, which are located in the Czech Republic and Ireland. In the first and second part of this thesis, the historical development of real estate taxation in the monitored countries is mapped out, followed by a more detailed description of the current legislation on the taxation of real estate in the Czech Republic and Ireland. The third part brings a macroeconomic comparison, where the combined tax quota of both countries is compared, as well as the analysis of the development of the absolute tax collection for taxes related to real estate, both in the Czech Republic and Ireland. In the last part, using the model examples, is quantified and then compared the magnitude of the tax burden on real estate taxation in the monitored countries. First, a comparison of the Czech real estate tax and Irish local tax is compared, and then the real estate tax introduced in the Czech Republic is compared with the stamp duty introduced in Ireland.
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Development company taxation
Kašpar, Jan ; Francírek, František (advisor) ; Zídková, Hana (referee)
The aim of diploma thesis is to guarantee all requirements, which are necessary for providing a correct service of tax advisory. The main aim is devided into three parcial aims: description of development proces, analysis of related tax issues and to provide a development trends estimation. Methods used in this paper are recherche of related sources, interview with overal 13 consultants, analysis and folowing synthesis of reached knowledge. In comparison with another papers on similar topic, this text puts accent on practical aspects of development company taxation. Because of more precise understanding of commented issues, thesis provides chronological structure instead of classic thematical structure, used in most of similar papers. Thesis accomplished all the established objectives so it is efficient educational instrument mainly for a bookkeeperes and tax advisors, who needs to gain a knowledge of development as such, and it´s taxation.
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Comparison of revenues from retail turnover tax and VAT revenues in selected countries
Šedivá, Veronika ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
Bachelor thesis examines VAT revenues in the EU and retail turnover taxes in the US (also sales tax). The reader will find an analysis of the transfer tax regime, its influence on the VAT collection in the Czech Republic, the analysis of the retail turnover tax and the subsequent comparison of the two tax systems. The comparison shows that the administrative burden on taxpayers of both tax systems under review is comparable. The work concludes that the VAT revenue from GDP is significantly higher in the EU than the US tax revenue. On the other hand, the VAT revenue in selected EU countries compared to total tax revenues is lower than the income from US sales tax on total tax revenue. This is mainly influenced by the differing structure of tax revenues of national budgets in the EU, unlike in the USA, where income tax almost does not flow into state budgets.
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Electronic Registration of Sales - potential benefits
Slavíček, Michal ; Zídková, Hana (advisor) ; Čejková, Eliška (referee)
The bachelor thesis is focused on a very topical subject. The main goal is to calculate an expected year-on-year change of VAT after the ERS was implemented (compare the years 2017 and 2016) in a sector of catering industry. The next goal is to compare the calculated result with estimation of Ministry of Finance. The first part of thesis is focused on a description of ERS. The second part deals with problems of tax evasion in catering industry. The final part is at first focused on the description of methods and data source, then the calculation of year-on-year change of VAT is made. The result of bachelor thesis is the comparison of estimated year-on-year change of VAT with estimation of Ministry of Finance and finally identify the reasons of deviation.
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Public finance and innovations
Dobrovolný, David ; Vítek, Leoš (advisor) ; Zídková, Hana (referee)
This diploma thesis was aimed at analyzing the influence of tax incentives for the research and development on the tax duty of the taxpayers. Within the first section a term research and development was defined followed by the specification of possible forms of the tax incentives for the research and development. The calculation of the tax duty of the illustrative company which effected research and development activity (within two scenarios) was presented within the practial section. The illustrative company was constantly profitable in the first scenario and as such, it incurred higher savings from the application of the research and development tax deduction in comparison to the second scenario (where company incurred a tax loss in one taxable period). Based on the results, taxpayers who apply the research and development tax deduction may consider a tax optimisation in case they could possibly incur a tax loss.
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VAT in developing countries
Chadimová, Denisa ; Zídková, Hana (advisor) ; Toman, Petr (referee)
This thesis is focused on the Value Added Tax in developing countries. The main goals of this thesis are to describe and compare tax systems from developing countries, and to conduct a broad overview of the basic elements of the VAT consumption tax in these countries. The Value Added Tax is one of the most applied consumption taxes because of its benefits compared the other consumption taxes. This thesis describes the application and the basic elements of the Value Added Tax in developing countries. In the end of this thesis is the analysis and the comparison of these basic elements.
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Real estate taxation in the Czech Republic and Great Britain
Beznosková, Marie ; Zídková, Hana (advisor) ; Bušovský, Ladislav (referee)
This masters thesis focuses on real estate taxation in the Czech Republic and Great Britain. The theoretical part of this thesis presents the tax system in both countries as well as basic information about property taxes and the system of taxation of property. The practical part of this thesis consists mainly of model examples of taxation of real estate intended for housing and real estate with commercial use. Part of this work is also aimed at comparing the tax burden. The comparison of taxes on property in both countries is made by comparing taxes on property with GDP and with total taxation. The final part of this thesis compares the tax burden in both countries by using the results from the model examples.
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VAT ledger statement - comparison of different business acitivities
Pikhartová, Tereza ; Zídková, Hana (advisor) ; Vítková, Jana (referee)
The bachelor thesis is focused on the analysis of VAT ledger statement. The goal of this analysis is to compare methods of filling in a VAT ledger statement between chosen subjects. For this paper a travelling agency and a self-employed electrician have been chosen. The thesis is divided into two main parts. First part covers the basic theory behind VAT and VAT ledger statement, especially its content. Second part defines the subjects, describes their VAT processes and its main focus is illustrating the differences between filling in the statement by travel agency and self-employed electrician with examples provided. At the end of the thesis the knowledge gained from the examples is summed up.
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