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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Taxation of income from the employment of a tax resident of the Czech Republic
 GAJANOVÁ, Daniela
The aim of this master thesis is to compare the tax burden of income from employment in the Czech Republic and Austria and to calculate the amount of tax paid by a tax resident of the Czech Republic on foreign income. In the theoretical part, there are mentioned basic informations about the tax system of the Czech Republic and Austria. First of all the issue is a way to determine the tax base, what tax rates are in each country and wheater the tax can be reduced by some amounts. In the practical, the knowledge is applied to the calculation of payroll tax in the Czech Repub-ic and Austria. It compares the differences in the calculation and the amount of tax in both countries and evaluates the tax burden on the gross income of a resident of the Czech Repub-lic working abroad. It also describes the method of taxation of foreign income in the Czech Republic. It was found that the income tax burden in Austria is higher than in the Czech Republic. In the Czech Republic, the effective rate even reaches negative values - the tax bonus is paid out. Considering the high tax rates in Austria, this situation will never occur.
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Management of receivables
 GAJANOVÁ, Daniela
This thesis is engaged in management of trade receivables in the company and in impact on unpaid receivables to the company management. The theoretical part introduces the basic knowledge that is important for the understanding of receivables. I tis engaged in the basic indicators that show the impact of receivables on company management and financial analysis indicators that are affected by the receivables. In the practical part theoretical knowledge is applied to the company XY, spol. s r.o. and to its receivables on 31 December 2014. This includes an analysis of customers and their evaluation in terms of value, influence of outstanding receivables on the company management and on the financial situation and gives suggestions for improvement through better management of receivables. In conclusion, the existing management of receivables and financial situation affected by the receivables are evaluated.
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