National Repository of Grey Literature 6 records found  Search took 0.00 seconds. 
Budget revenues of the European Union
Zajíčková, Miroslava ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Budget revenues of the European Union Resumé (english) The existence of own budget is the first prerequisite to the European Union to become peculiar multinational organization that is able to independently decide and implement their policies and secure running of their institutions. In the present form of 27 Member States the EU has become one of the most important integration groupings of the world which is full counterpart in relation to powers such as USA, Russia or China. The revenue side of the budget is the determining factor in all economic actors, whether states, communities, regions or supranational organizations. The volume of revenues is while respecting the principle of balanced budget a limit of expenditures. The subject of this paper is an analysis of the budget revenues of the European Union, its assessment and finding new ways and possibilities in the EU budget own resources. The own resources of the European Union is founded on four basic sources. The first is the so-called traditional own resources, which combine two of the sources. The first is benefits and other fees under the common market organization for sugar and the second source are duties. The third source is a resource based on VAT and the list closes fourth source, the contribution of the share of GNI. In addition to the four...
Income tax in the context of hamonization of direct taxes in the European Union
Zajíčková, Miroslava ; Bakeš, Milan (advisor) ; Novotný, Petr (referee) ; Karfík, Zdeněk (referee)
- 1 - Abstract The issue of income tax is a topic that is current, whatever the political organization of the country, because it is a fact significantly affecting the political, economic and social conditions, from many different aspects. Individual load, as well as corporate income taxes is one of the key elements that most impact on people and affect their economic behavior, social and political decision-making standard. Income tax in the tax systems is one of the most important taxes, because it is burdening the income of individuals and legal entities, tax payers. Through a greater or lower tax burden on personal and corporate income it is possible to use the legislation in the area of income tax and its setting, in the period of economic stagnation, as an instrument for economic recovery. In the area of tax systems and tax systems of specific countries in the last decade we recorded a relatively significant development. The shift, consisting mainly in the approximation of national tax laws, is in our legal system particularly evident after the enter of Czech Republic to the European Union in 2004. In connection with the gradual expansion of the European Economic Community, of the customs union, common market between Member States and European Union development into as we know it today, with 27 Member...
Tax base of corporate income tax
Zajíčková, Miroslava ; Kohajda, Michael (referee) ; Boháč, Radim (advisor)
74 Summary Income Tax Base of Legal Persons Legal regulation of tax base in our conditions is very complex and instable, because tax laws are being adjusted every year. The biggest problem in my opinion are references to Accountancy Act, because the amendments of this act have brought many new elements to accounting, that result in an inevitable need of performing non- accounting operations during the calculation of tax base for legal persons. Furthermore, I am not sure, whether the current tendency of decreasing the tax rate, can be sustained, particularly in the conditions of the present complicated economic situation. The impact on public budgets in the Czech Republic is the question. It is positive, when the setup of tax law reflects the current situation, but I think that too frequent changes to the taxation system - as they were done in the last years - do not suit the legal certainty. It is necessary to introduce regulation, that will be stable and simpler, because the present Income Tax Act is confused and unnecessarily complicated. I think that the proposal of a new Income Act, in its current shape, gives hope for taking the right direction. The Commission's proposal of common common consolidated corporate income tax base is a good idea, but it can also be a danger. It is necessary to consider...
Credit scoring and its tools
Zajíčková, Miroslava ; Komárková, Lenka (advisor) ; Dvořák, Jiří (referee)
The aim of this thesis is to compare the scoring models of banking and non-banking institutions when using specific outcomes of the request for a loan of CZK 100 000,- of several natural persons with varying credibility (the credibility of credit). The theoretical part is divided into two chapters, the first deals with the explanation of basic terms (credit, the applicant, bank and non-bank institutions, credit scoring, rating, review on the software used and legislation in the CR). The second chapter is devoted to describe the process of credit scoring, scoring models and a scoring function. The practical part is dedicated to the comparison of two methods for approval of applicants for the loan at the non-bank and bank institutions. The final chapter presents a summary of both methods used for approval and the authoress' subjective evaluation and recommendations for improving both used methods.
Comparison of LLC taxation in selected EU countries and non-EU countries
Kuchynková, Jitka ; Marková, Hana (advisor) ; Zajíčková, Miroslava (referee)
The thesis analyses and assesses tax systems in the Czech Republic, Austria, Estonia, Latvia and Ukraine. Each structural components of corporate income tax and also taxation of profit shares paid to partners are compared. The comparison of taxation concepts are drawed mainly from the national perspective but the cross-border aspects are described as well. Based on all findings the conclusions about advantages and disadvantages of the tax systems are set.
Donations in the business reality from a tax perspective
Smetana, Václav ; Marková, Hana (advisor) ; Zajíčková, Miroslava (referee)
This bachelor thesis focuses on the tax-related differences between donation/gift, sponsoring and advertising. At the beginning the basic terms are defined. The analysis of the appropriate legal statutes and judicial decisions then follows together with their respective impacts on the final tax duty. At the end a comparison between the Czech Republic and Germany is made. Possible changes of the current system are provided as well.

See also: similar author names
1 Zajíčková, Magdaléna
2 Zajíčková, Marcela
5 Zajíčková, Markéta
2 Zajíčková, Martina
2 Zajíčková, Michaela
1 Zajíčková, Monika
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