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Tax aspect of usage automobile in entrepreneurship
Jíša, Pavel ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The aim of this thesis is mainly summarize tax aspects of using car in entrepreneurship in Czech legislation - income tax, value-added tax, vehicle excise duty. Further the thesis focuses on non-tax duties of entrepreneur and current legal regulations in Czech republic with possible changes in taxation. The most interesting tax aspect is usage different tax regulation between Czech republic and Denmark at import of new automobile.
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International hiring out of labour from a tax perspective
Mužíková, Tereza ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This master thesis is devoted to tax issues of international hiring out of labour and aims to summarize this field into a complete overview. The Institute of international hiring out of labour brings us to a three-sided relationship where the employer is leased by his legal employer to an economic employer who enjoys the fruits and benefits of his work. The work is structured into five chapters. The first two chapters outline the current situation and general concepts. The third chapter can be considered as crucial. In this part of the master thesis is described the tax impact on a leased employee and the employer's business. The tax consequences for the legal employer are mentioned only in connection with the formation of a permanent establishment. The following chapter deals with some of the problems that occur in practice, and that is the confusion of the Institute of international hiring out of labour for contract for the work. The last chapter deals with some aspects of international hiring out of labour in the German Federal Republic.
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Credit and Leasing – a comparison of ways in financing
Vernerová, Nikola ; Švarc, Zbyněk (advisor) ; Marková, Hana (referee)
The aim of this bachelor thesis is to characterize and compare credit and leasing. The first part is focused on a detailed specification of these financial instruments and their legal regulations and history. Also mentioned are accounting and tax aspects. The second part is aimed at a comparison of credit and leasing. The comparison of these two ways of financing includes an appreciation of these instruments for entrepreneurs and for natural persons. Last but not least is a question, if the winner in financial decisions is credit or leasing.
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The Financial Arbiter in the Czech Republic
Rázová, Ilona ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The goal of this bachelor's thesis is to offer an explanation of issues connected with out-of-court settlements of disputes between financial institutions and their clients in the Czech Republic. It is represented by the Financial Arbiter, whose office was established for the purpose of harmonization of Czech law and that of the European Unions countries on 1st January 2003 through the Act No. 229/2002, concerning Financial Arbitration. This thesis deals with the origins of this post, legal basis for position of the Financial Arbiter in Czech law and his role and importance within the financial market. An important part is created with the analysis of the proceedings in front of the Financial Arbiter from its principles to the conclusion. Sample cases, which the Financial Arbiter handled, including types of solutions, are also researched. Finally, international cooperation is described in this thesis. And furthermore, there is also a similar institute working in the Great Britain mentioned in order to compare both of these offices.
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Tax Credits
Doubková, Jana ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The main objective of this Bachelor thesis is to describe actual legislation governing tax credits in the Czech Republic, followed by a comparison to the United States legislation. The opening chapter introduces basic terms used in connection with tax topics. The second chapter characterizes the structural elements of taxes and defines tax credits, particularly their relation to tax deductions. Chapter three and four outline the current legislation on tax credits in both countries, which is compared in the conclusion of the study.
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Value added tax by import and export from look of foreign subject
Kliková, Zuzana ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
This text is concentrated on value tax added - its history, the way of construction, then legislation in Czech republic, European Union and international legislation and legislation of duties. The second part is attended to specific situations, which can take place by import and export of goods and services. That is place of performance, tax base and exemption from taxation. Then is mentioned comparison between tax system and value tax added in Czech republic Austria and Switzerland.
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State Aid and Taxation of Renewable Resources
Kouba, Matěj ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
The thesis with the topic State Aid and Taxation of Renewable Resources deals with the renewable resources in general, reason of their support, function of renewable resources powerplants etc. This thesis describes also the state aid of renewable resources in the Czech Republic and their taxation as well. A small part of this thesis analyzes the state aid in the other EU countires and contains their comparision with the Czech Republic.
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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.
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