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The Implementation of the European Union directives relating to dividend taxation focusing on the Czech republic
Miklová, Alena ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
This thesis deals with the issue of dividend taxation in the European Union. Dividends are subject to double taxation, which constitutes an obstacle to the single internal market. To remove this obstacle the Parent -- Subsidiary Directive 90/435/EEC was adopted (hereinafter "Directive"). In the thesis I described the implementation in selected European Union countries and the issues that contributed to a better functioning of the internal market and whether there are further obstacles it the internal market. I mentioned also the current harmonization steps of the institutions of the European Union. Comparative analysis of the tax treatment of selected Member States showed that there are still situations in which national legislation can come into conflict with the Directive. However, I found by calculating the effective tax rate on dividends paid from the Czech Republic to selected countries that the implementation of the Directive has contributed to a better functioning of the internal market.
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Analysis of the usage of flat-rate expenditure for taxes on the income of individuals since 2004
Čuhelová, Martina ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
The bachelor thesis deals with the changes in the usage of flat-rate expenditure for taxpayers (individuals with income according to § 7 of the law on income tax) of the five selected counties with a special focus on the transition of the 2008/2009. Theoretical part devoted to the theoretical aspects of the flat-rate expenditure, shows the advantages and disadvantages of it, compares it with the concept of a flat tax and introduces the classification NACE. The practical part includes a progressive analysis of the collected data. At first, the author is focused on taxpayers with incomes from agriculture, forestry and water management. Moreover, craft and non-craft trade (free, bound, concessions) and the last group consists of other business, together with other self-employed activities. Gradually, the changes in the usage of flat-rate expenditure or numerical distribution of taxpayers in counties and differences among particular counties are described with the necessary details. The summarized data are clearly arranged in tables. Unequivocal reaction has appeared at most of the activities, which does not have to be only the result of increased rates but also the combination of other factors.
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The Optimalization of the Application of Deduction of the Tax Loss
Jančová, Lucie ; Slintáková, Barbora (advisor) ; Doležalová, Ivana (referee)
The aim of this bachelor thesis is to optimize the application of deduction of tax loss taking into account other tax deductions and tax reliefs. The first two parts are based primarily on Act No. 586/1992 Coll., on income taxes. They define the conditions for the application of the deduction of the tax loss, of the expenses (costs) from tax base by the realization of research and development programs, of the donation and of the tax reliefs. The third and last chapter applies these knowledges at the optimalization of the application of deduction of tax loss. The optimization is performed for two fictitious tax payers of the corporate income tax. The intention is to find the optimal combination of deductions and tax reliefs, when the taxpayer minimizes tax liability after taking into account the possibility of the additional tax assessment as a result of the tax audit. A procedure that reduces the disadvantage of inability to use the tax deduction against an additional increase in tax during the tax audit is set at the end of this thesis.
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The development of using income tax deductions and tax credits in European Union countries since the nineties of 20th century
Pokorná, Alžběta ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
Diploma thesis deals with subject of income tax allowances in European Union countries and its development since the nineties of 20th century. The main aim is to analyse trend in tax allowances transition from tax deductions to the systems, where tax credits prevail. The thesis also analyses the impact of standard tax allowances to the tax liability of average taxpayer. The impact of tax allowances is influenced by economic advancement, economic crisis and mainly by the way, how the tax system and system of social care is set. Most often the comprehensive income tax system with progressive tax rate schedule and flat tax system are being compared. In conclusion, the thesis is going to confirm or refute the persistence of the trend in prevailing tax credits in systems of tax allowances.
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Realization of moving aktivity in Kindergarten
DOLEŽALOVÁ, Iva
The dissertation deals with the importance and realization of exercise of nursery-age children in the current way of life, especially in the contemporary nursery school. In the theoretical part there is information about exercise in general, its meaning for the physical and psychical fitness, a brief characteristic of the organs of motion, nervous control of movement, and a brief development of motor control. Then there is description of physical abilities and skills and a characteristic of physical activities in relation with the contemporary nursery-age education. The last part deals with the pulse rate of nursery-age children and their reaction to exercise. The practical part deals with the measurement of the pulse rate of nursery-age children and their reaction to specific forms of the organization of physical activities. In the conclusion there are the results of the research and a recommendation of suitable ways of the realization of physical activities in the nursery school.
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Complex research of taxonomy and ecobiology of wild Lactuca spp. genetic resources
Lebeda, A. ; Doležalová, I. ; Křístková, E. ; Vinter, V. ; Vránová, O. ; Doležal, Karel ; Takkowski, P. ; Petrželová, I. ; Trávníček, B. ; Novotný, R.
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Developement of tax burden of dependent and independent activity
Doležalová, Ivana ; Vančurová, Alena (advisor) ; Charvátová, Jana (referee)
This thesis deals with the development of tax-dependent and independent activities. The main aim is to demonstrate significantly higher taxation of tax-dependent against independent activities. The partial objective is to summarize the development of taxation from 1993 until the end of 2009. Thesis first discuss the question of fair determination of the tax base, further examines the legislative regulation of taxation of both activity. In the analytical part the development of taxation is analyzed since 1993 where the numerical calculations show the impact of changes on taxpayers. The thesis records all the important changes that have taken place in connection with the method of calculating the tax liability, development of the tax bands gliding progressive taxation and the subsequent change in the "flat" tax in relation to the amount and way of using tax discounts and deductions, the impact of changes in the development of minimum and maximum tax base, the impact of the existence of a minimum tax base, etc. The calculations are performed on three types of taxpayers who are divided by the amount of their income to low-, medium-and high income taxpayers. Most of the results shall provide a comparison of the impact of tax on taxpayers performing dependent and independent activity.
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