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Impact Evaluation of the Tax Reforms in the Czech Republic since 1993
Konečná, Lucie ; Kukalová, Gabriela (advisor) ; Rohan, Jan (referee)
Aim of this bachelor thesis is analysis of impact evaluation of the tax reforms in the Czech republic since 1993. It defines basic terms and the tax reform. Then it describes each reform which has been realized in the Czech republic since 1993. In analytic part there is analysis of impact evaluation of the tax reforms on tax incomes, tax quota and tax mix. Based on gained information reforms were valueted and then are recommended changes for future developement in the tax system of Czech republic.
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Optimalization of the Income Tax on the Selected Groups of Natural Persons
Čierná, Anna ; Kukalová, Gabriela (advisor) ; Rohan, Jan (referee)
This bachelor thesis deals with reductions of the personal income tax with aid of the legal system. The aim is to set a regulation of all tax parameters in way that woud result in a lowest amount possible, for this the so called tax optimasation is applied. In order to get a tax cut a tax-payer can make advantage of series of legal provisions focusing on income tax of individuals. To reduce the tax base the number of deductible items can be used as well as the tax allowance and tax credits. In the theoritical part are already mentioned deductible items, tax allowances and tax credits are broken down into details. In addition it focuses in depth on the tax benefits, costs, application of flat spending, the use of income and expenditure transfer to a third party which can be used by the entrepreneur for the tax optimisation. In the practical part of the thesis various options for tax optimisations which pre-selected entrepreneur can use to reduce their tax obligations are given.
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Tax havens in theory and practice
Rysová, Kateřina ; Spiesová, Daniela (advisor) ; Petra, Petra (referee)
This thesis proposes an optimal tax structure for model company with the use of offshore jurisdictions. This model is based on multi criteria analysis of variants. The purpose of this work is a proposal how to reduce the tax burden and streamline business by using international tax planning. The theoretical part focuses on the topic of tax havens, the method of use of offshore centers, international tax planning and agreements on double taxation avoidance. In the practical part, there is a description of procedure for setting up a company in selected jurisdictions and Ltd. in the Czech Republic, including an analysis of the tax burden. On the basis of predetermined criteria, there is a model of multi-criteria decision making constructed on the basis of the comparison of all model companies. After a final comparison, Hongkong was determined as the winning destination among other offshore jurisdictions.
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Economy in Europe and the business cycle
Souček, Jakub ; Brčák, Josef (advisor) ; Srbek, Pavel (referee)
The bachelor thesis deals with the development of the economy of the Czech Republic and compares it with the states of the European Union. The thesis is composed of two parts, theoretical and practical. The theoretical part deals with the main macroeconomic indicators of the economy including gross domestic product, inflation and unemployment. Furthermore, the thesis describes the economic cycle, its phases and types. The theoretical part also contains characteristic of monetary and fiscal policies and their instruments. And in the last part brings informations about the European Union.
The practical part deals with the development of the economy of the Czech Republic from 1993 to 2014.
It describes the economic cycle during the development, by using the annual GDP, rate of inflation
and unemployment rates. Further the thesis also monitors the indebtedness of the Czech Republic, the efficiency
of fiscal and monetary policy and presents hypotheses
of the future development of the czech economy.
In the second half of the practical part compares
the thesis development of economic and the indebtedness
of the Czech Republic with selected countries
of the European Union. Economic development is again compared by using the main macroeconomic indicators.
The last part deals with the efficiency of fiscal
and monetary policies of the European Union and predicts future development of economic in the European Union.
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The development of viticulture in the Czech Republic
Krsková, Lucie ; Malý, Michal (advisor) ; Tereza, Tereza (referee)
The diploma thesis applies to the development of viticulture in the Czech Republic. There is an analysis of the current situation on the wine market which connecting to some positive development in the future. The theoretical part is discussed about wine-growing and viticulture in the Czech Republic. At first in historical connecting and after in current context. Especially part is legislation of the wine sector. Wine areas and regions, sorting types of wine and VOC in the theoretical section. New conception is in the practical part of the work. Conception is focused proposing measures for the development of viticulture. Further, there is an evaluation of nation and European support for the wine sector, which were paid in the years 1996-2015 in the Czech Republic. The amendment of wine law is summarized. Through questionnaires and interviews are collected the views of the professional and unprofessional public in Czech and Moravian viticulture. The Survey is resulted by statistic analyzed program. The proposed final concept is focused on the production of viticulture. Viticulture is proposed as a craft business with professional´s skills. For winegrowers are proposed social cooperatives to achieve higher profitability.
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Tax Optimalization of Individual Income Tax
Skopalíková, Miluše ; Hostěradská, Martina (referee) ; Svirák, Pavel (advisor)
This thesis deals with optimization of personal income tax. Theoretical knowledge is applied to the particular entrepreneur, which income tax is optimized by applying different types of expenses, method of depreciation and lump expenses on transport by road motor vehicle. It proposed a certain number of variants of taxation, bearing in there are taken into account the amount of social and health insurance. Then are variants compared and is selected such that, which to the entrepreneur ensure the highest net income.
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Taxation of Real Estate
Špundová, Magdaléna ; Rygl, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis is focused on comparing the possibility of making different kinds of real estate and subsequently determine the amount of tax. The work includes the theoretical part where there are several terms concerning taxes, the sekond part focuses on the factors affecting the real estate tax.
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Evaluation of the Economy of the Town District Brno-střed
Valenta, Tomáš ; Bortel, Michal (referee) ; Pernica, Martin (advisor)
This thesis deals with an economy of city district Brno-střed. First part is theoretical, dedicated to functioning of self-government, description of this city district and financing state from budget of community. The second part is analytical and evaluates economy of last three years; period from 2012 to 2014. Third part describes suggestions for improvement of economy of city district Brno-střed with aspect to the next budgeting period.
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