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Tax havens and their usage
Drybčáková, Hana ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This bachelor's thesis analyses international tax planning in tax-favored areas in Europe. The goal of this work is to inform of tax havens as one of the possible tax optimization and also describe the benefits that bring legal usage of these destination. The work includes both general characteristics of tax havens, including their history and characteristics, so model situation where are total tax savings outlined by comparing the foundation fictitious companies in two selected European countries (Cyprus, Malta) together with the establishment of fictitious company in the Czech Republic.
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Franchising as a form of entry to the market
Šebestová, Martina ; Filipová, Vladimíra (advisor) ; Turnerová, Lenka (referee)
This bachelor thesis deals with franchising as a form of entry to the market. This work is devided into three chapters. The first chapter is focused on general theory in franchising (definition, different kinds of franchising, advantages and disadvantages, franchising history etc.). The second chapter is devoted to the application of franchising in particular firm accor hotels, where I introduce the brand ibis hotels and its operation in the world. In the third chapter I describe and introduce successful and emerging hotel company on the Czech market, highlighting the advantages and disadvantages of this concept.
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Comparison of Tax Systems of The Czech Republic and Germany
Jarka, Igor ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
Subject of the thesis is comparison of Tax Systems of The Czech Republic and Germany. The objective of the thesis is to analyze the tax systems of Germany and the Czech Republic, it's parts and final comparison. The thesis is focused on tax reforms, income tax and other direct taxes, social security and health insurance. Additionally, it is focused on indirect taxes, value added tax and various consumption taxes. There is a comparison of impact of different income taxes at various income levels of the tax payer in the end.
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Optimalization of the tax liability
Kmoníčková, Martina ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This work analyses tax-favored areas which are used in international tax planning. The first part of this work contains information about corporate tax in the Czech Republic and characterizes tax havens in general. The second part presents tree states -- The Bahamas, Cyprus and Great Britain and describes an establishment of model society in these countries. The cost of setting up a company and taxation are compared with a fictive limited company which is based in the Czech Republic. In the conclusion, there are some additional information - for instance arrangements against tax havens, tax havens of the world and czech firms in tax havens.
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Taxes on business - a comparison of tax burdens in the CR and SR
Hvizdoš, Lukáš ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This bachalor thesis is aimed to compare the tax burden in Czech and Slovak republic. The most important taxes contained in both countries are developed in the first part. The second part deals with the monitoring of a particular company and its business activity in Czech and Slovak republic and on the basis of this monitoring process is developed a comparison of tax burden on income tax, VAT, vehicle tax and social security contributions. Finally, this work summarizes the findings of all these taxes and is determined resulting tax burden of company in Czech and Slovak republic for year 2011.
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Financial analysis of LONZA BIOTEC, s.r.o.
Thomes, Lukáš ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The goal of the bachelor thesis is the evaluation of the financial health of the company LONZA BIOTEC s.r.o. This firm produces substances for the pharmaceutical and chemical industry by using biotechnology. The firm is a member of the global concern LONZA. There are used generally accepted methods of financial analysis, for example the elementary analysis of financial statements, analysis of profitability, liquidity, economic value added EVA and future predictions. A part of the bachelor thesis is a comparison between the analysed firm and the biotechnological sector.
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Tax havens in theory and practice
Jedličková, Zuzana ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This bachelor's thesis analyses various possibilities of taking advantage of tax havens by individuals and legal entities. The thesis is focused on the legality of investments as well as on possible abuse of tax friendly jurisdictions. The aim of this thesis is to demonstrate an expediency of tax havens without law infringement. Tax savings that can be reached using tax havens are calculated in two case studies solved by a company that specializes in international tax planning.
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Comparison of tax system in Czech Republic and United Kingdom of Great Britain and Northern Ireland
Lacinová, Ivana ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This bachelor thesis is focused on a comparison of tax system in Czech Republic and United Kingdom of Great Britain and Northern Ireland. The thesis is divided into four chapters. At the beginning there are basic terms and information about both countries. The characteristic of tax system of Czech Republic and United Kingdom is described in following chapters. In the last chapter there is the comparison of both tax systems. It is primarily focused on differences and expediencies of the tax systems. The aim of the thesis is to describe tax systems of Czech Republic and United Kingdom, discover the basic differences of the systems in both countries and consider the expediency of the tax systems for employees in these states.
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