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Business Plan - a Proposal for the Establishment of a Winery
Raková, Veronika ; Fabián, Filip (referee) ; Luňáček, Jiří (advisor)
The content of this thesis ,„Business plan – a proposal for the establishment of winery“ is processed and the subsequent of the draft business plan for establishing a business. Processing the theoretical part serves as the basis for the following analytical and practical part. The analytical part examines the external and internal factors of the business environment. The practical part deals with the creation of the business plan. The conclusion of this bachelor thesis is the evaluation of the economic efficiency of the measure.
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Analysis of Tax Impact of Illegal Employment
Novotný, Ladislav ; Fabian, Filip (referee) ; Kopřiva, Jan (advisor)
The aim of this work is to analyse švarc system in the Czech Republic, which has been considered to be an illegal system of employment, and its impact on taxes. Also it has direct impact on social and health insurance. All impacts will be shown on modeling examples. Further there will be described present methods for suppressing švarc system and advantages of using this system. In conclusion will be a propose how to improve the situation and reduce the number of participating in švarc system.
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Tax Havens and their Utilization
Fabian, Filip ; Sedlák, Vít (referee) ; Kopřiva, Jan (advisor)
The diploma thesis is focused on issues of the tax havens and their use in international tax optimization. The paper processed knowledge of tax planning and the need to optimize the tax burden of the tax payer, with the help of offshore landscapes. In the first one, there is the theoretical basis and the issue of tax havens and tax planning, which in practical part is followed by ananalysis of selected countries and the design of optimal structure of taxation.
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