National Repository of Grey Literature 43 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
BEPS and its impact on the tax system of the Czech Republic
Chrien, Kristián ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The aim of this diploma thesis is to analyze the BEPS measures for the digital economy in connection with the relevant measures related to this sector of the economy. The first part of the thesis characterizes the digital sector and its key business models. The main risks in the field of direct and indirect taxation are described below. The second part of the thesis analyzes the BEPS special measures related to the digital economy sector as well as other measures related to the digital economy. The third part of the thesis describes measures for the digital sector within the framework of the Anti-BEPS initiative, which took place in the European Union. Describes measures under the ATAD Anti-Tax Avoidance Directive in three new areas not addressed by the BEPS project. This section also addresses the measures contained in the DAC Administrative Cooperation Directive and the EU Action Plan for Fair and Efficient Taxation of Corporate Income. The last chapter deals with the analysis of proposed solutions from the point of view of the Czech Republic. It models specific measures within a permanent establishment and withholding tax on the digital economy sector in the Czech Republic, specifically on the field of web hosting. The goal is to quantify the possible impact on tax collection from transactions falling within the web hosting business model.
Comparison of the corporation tax base in selected OECD countries
Dzhalavyan, Arutyun ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The main aim of my thesis is to compare the legislative regulation of corporate taxation in selected OECD member states with a focus on the tax base. The partial aim of my work is to determine the impact of BEPS actions on corporate taxation not only as a whole, but also within selected countries. This thesis is focused on Great Britain, Belgium and Spain. The first part of this thesis introduces us the relevant concepts, the subsequent chapter focuses on the BEPS initiative and in the last part of the thesis deals with the legislative regulation of the corporate taxation in the selected countries and their comparison.
Development of corporate tax collection in the Czech Republic
Novotná, Veronika ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The main aim of thesis is to analyse the development of the collection of tax on corporate income in the Czech Republic between years 2006 and 2014. The partial aim of my work is to analyse the evolution of use of deductions and tax reliefs in the Czech Republic for the mentioned period. The theoretical part of my work will focus on the description of the corporate income tax, description of deduction, and description of deductions which Czech legislation allows. In Chapter 1.4 is description of tax relief. Practical part of my work contains an analysis how dependent tax revenues from corporate income tax rate, gross value added or gross domestic product. In Chapter 2.2 is tested if gross added value or gross domestic product affects the application of deductions, which are divided into different groups - in sum, type of legal form or NACE. In Chapter 2.3 is a similar analysis for tax relief.
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.
The analysis of real estate tax in selected municipalities of the region Zlín
Chobotová, Kateřina ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The bachelor thesis analyzes the development real estate tax in four selected municipalities of the region Zlín. Attention is paid to the analysis of creating the immovable property tax, divided by type of land, building or unit. The theoretical part is focused on current legislation of real estate taxes, changes in legislativ during analyzed years, and also municipal revenues, especially tax revenues. In the practical part the immovable property taxes for four municipality are analyzed individualy by individual types of property. The last part compares the difference between the tax assessment and the real collection of immovable property tax.
Analysis of road tax in the Czech Republic
Rybáková, Lenka ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The bachelor thesis deals with the analysis of collection of road tax from year 1993 to 2015. The thesis can be divided into two parts one part is theoretical and the other is practical. The theoretical part deals with the various elements of the road tax, which are based on Act No. 16/1996 Coll., about road tax, it also stress system of registration of motor vehicles in the territory of the Czech Republic. The practical part can be divided into two subchapters. The first subchapter deals with the analysis of road tax during changes in legislation and it consists of statistical calculations as an approach of the individual aspects and the second subchapter is focused on analyzes of road tax in company Fraikin Czech Republic, Ltd. At the end of the practical part, the impact of tax burden on the company is judged and some optimization precautions are advised.
Administrative costs of taxation
Vašata, Marek ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
This bachelor thesis deals with the theme of the measurement of the direct administrative costs of taxation. The subject of the bachelor thesis is to calculate direct administrative costs of taxation in the Czech Republic within the years 2014 and 2015. This measurement of administrative costs is done by using the method called WTE staff, which is desrcibed in this bachelor thesis and which is the most common method using in these types of measurement. The first part of this thesis describes shortly the tax theory. In the second part there is a description of the administrative costs theory. The practical part of this thesis is placed at the chapter three and four. The third part consists of measurement of the administrative costs for particular types of taxes. The last part of this thesis is about comparing these costs in 2015.
Taxation in Taiwan
Cháňová, Veronika ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The aim of this bachelor thesis is to analyze the tax system in Taiwan.The first part of the thesis is dedicated to general familiarization with the country and describes historical, geographical, political and economic information about Taiwan. In the second and third part, it also characterizes the individual taxes that are collected at the state and municipal levels. The fourth part compares the tax system of Taiwan and the Czech Republic. In the final part, the tax system is analyzed as a whole and the most important characteristics of this tax system are defined.
Mapping the contact points between eukaryotic translation initiation factor eIF3 and the 40S ribosomal subunit.
Kouba, Tomáš ; Valášek, Leoš (advisor) ; Pospíšek, Martin (referee) ; Staněk, David (referee)
Translation initiation in eukaryotes is a multistep process requiring the orchestrated interaction of several eukaryotic initiation factors (eIFs) together with the small ribosomal subunit to locate the mRNA's translational start and to properly decode the genetic message that it carries. The largest of these factors, eIF3, forms the scaffold for other initiation factors to promote their spatially coordinated placement on the ribosomal surface. It is our long-standing pursuit to map the 40S-binding site of the yeast multisubunit eIF3 and here we present three new mutual interactions between these two macromolecules (i) The C-terminal region of the eIF3c/NIP1 subunit is comprised of the conserved bipartite PCI domain and we show that a short C-terminal truncation and two clustered mutations directly disturbing the PCI domain produce lethal or slow growth phenotypes and significantly reduce amounts of 40S-bound eIF3 in vivo. The extreme C-terminus directly interacts with small subunit ribosomal protein RACK1/ASC1, which is a part of the 40S head, and, consistently, deletion of ASC1 impairs eIF3 association with ribosomes. The PCI domain per se shows strong but unspecific binding to RNA, for the first time implicating this protein fold in protein-RNA interactions. We conclude that the c/NIP1...

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