National Repository of Grey Literature 369 records found  previous11 - 20nextend  jump to record: Search took 0.00 seconds. 
Theoretical Aspects of Value Added Tax
Martiník, Pavel ; Vybíral, Roman (referee)
The thesis focuses on selected theoretical aspects of value added tax administration and pays special attention to two areas that have not been sufficiently treated by financial science so far. The first one is the definition and application of legal principles of financial law to value added tax and the second one is the transfer of value added tax administration to those involved in tax administration. The application of the sectoral legal principles of financial law takes place in both substantive and procedural law. The existing financial science in the Czech literature has concluded that the following principles are involved: (i) the principle of the market model of the national economy, (ii) the principle of the payment system, (iii) the principle of regulation of monetary funds, (iv) the principle of democratic legitimation of financial policy, (v) the principle of supervision in public financial activity, (vi) the principle of economic efficiency of financial relations and (vii) the principle of priority of the fiscus. However, nowhere is it satisfactorily defined what specific or rather abstract rules these principles contain and why they were chosen as general principles of financial law forming a regulatory umbrella over the entire field. Unlike the principles of tax law and the...
Evaluation of the Financial Situation in a Company
Puklická, Natálie ; MBA, Radek Pavlovič, (referee) ; Luňáček, Jiří (advisor)
The bachelor thesis is devoted to the evaluation of the financial situation of Rosso steel, a.s. in the years 2017 to 2021 and proposals for its improvement. The thesis is divided into theoretical and practical parts. The theoretical part of the thesis explains the basic concepts that serve as a basis for the practical part. The practical part shows the analysis of the current state of the company, comparison of values with competitors and subsequent proposals for improving this situation. Data from the company's financial statements were used to prepare the financial analysis.
Komparace zdanění příjmů fyzických osob v ČR a na Slovensku
Smutná, Markéta
Bachelor thesis deals with the comparison of personal income tax in the Czech Republic and Slovakia. It focuses on the tax system of each country and identifies differences when setting the final tax liability. The practical part includes a comparison of the resulting tax burden of selected groups of taxpayers in both countries of the European Union.
Komparace daně z příjmů právnických osob v ČR a ve Velké Británii
Kubíčková, Andrea
Kubíčková, A. Comparison of corporation tax. Bachelor thesis. Brno: Mendel Universi-ty, 2016. The aim of this bachelor thesis is corporate income tax in the Czech Republic and in the United Kingdom of Great Britain and its comparison with concrete examples. There will be used the method of comparison, the method of analysis, synthesis and the method of analogy. The result of the thesis will be the tax liability in both countries for the company and its comparison.
Identifikace daňového zatížení příjmů fyzických osob v České a Slovenské republice
Vrablicová, Hana
Vrablicová, H. Identification of the income tax burden of individuals in the Czech Republic and Slovak Republic. Bachelor thesis. Brno: Mendel University in Brno, 2013. Thesis is focused on the identification of the income tax burden of individuals in the Czech Republic and Slovakia . The work deals with the income from employ-ment and income of self-employed persons. Literature review section describes basic concepts of taxation and discusses the individual paragraphs of the Law on Income Tax . In the practical part of thesis are concrete examples showing diffe-rences in taxation in both countries . In conclusion, country which is the favorable tax treatment of taxpayer's income is recommended.
Special forms of taxation and levy on energy companies in the European Union
Šipoš, Tomáš ; Marková, Hana (referee)
The topic of the dissertation is special forms of taxation and tax burden of energy companies in the EU. Under the influence of rising wholesale energy prices, more and more Member States are adopting special forms of tax for energy companies in order to tax the so-called extraordinary income of energy companies. I consider the chosen topic of the dissertation to be actual, especially in the spectrum of current developments in social realities in the EU. Energy is a sector of the national economy that is subject to strict legal regulations, especially in pricing. In addition, energy is a very investment-intensive sector. I consider the focus on special forms of taxation and mutual comparison of these tax policy institutes to be beneficial for de lege ferenda legislation. The main goal of the presented dissertation is to evaluate the existing forms of special taxes and levies for energy companies in the EU. Internally, the dissertation is divided into chapters. The dissertation contains three tables and two graphs. The first chapter deals with the definition of the aim of the dissertation and the definition of the work methodology and the applied research method. The second chapter is devoted to the elaboration of the theoretical basis for understanding the issue of special forms of taxation of...

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