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Proposal of Changes in the Benefits System of Selected Positions in a Specific Branch of the Selected Company
Rumpelová, Veronika ; Petrová, Kateřina (referee) ; Kruntorádová, Markéta (advisor)
The bachelor thesis deals with the system of employee benefits in a selected company. The theoretical part of the bachelor thesis examines employee benefits, internal and external influences on them and their tax advantage both from the employer's and the employee's side. The analytical part of the bachelor thesis evaluates the economic situation of the company, examines internal and external influences and also describes the remuneration system of the selected company. Lastly, the opinion of the employees of the company was sought through a questionnaire and the opinion of the management of the company was sought through an interview. The design part then deals with the cafeteria system, the choice of an external supplier, its benefits and disadvantages, variations of possible costs and its implementation in the company.
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Taxation of Athlete's Income
Jäschkeová, Adéla ; Snovická, Marie (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis Taxation of Athlete’s Income deals with the issue of the status of athletes in Czech law and taxation of their income from sports activities. The theoretical part explains the basic concepts from the field of sport and taxes related to the issue. In the analytical part, three model examples are presented, which show the tax burden of an athlete in different tax regimes. The examples focus on both the team and individual athlete. In the next section, the examples are compared with a different tax option and the application of expenses. In the conclusion, the legal status of the athlete is assessed, the calculations are also evaluated.
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Employee Benefits and Proposal for Development in Engineering Department of Selected Company
Tálský, Ondřej ; Millerová, Renáta (referee) ; Dohnal, Mirko (advisor)
Bachelor thesis describes method of remuneration by employee benefits in selected company. The theoretical part examines impact of surroundings on remuneration and various aspects of benefits. The practical part describes trends on market of benefits and analyse current situation in Thermo Fisher Scientific Brno s.r.o. with methods such as questionnaire, analyses, interview with management. It also describes options provided by cafeteria plan and its flexibility for benefits distribution to each employee. Suggestion presents benefits of cafeteria plan, how old and new benefits should be implemented into this plan, and what it costs.
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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.
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HARMONIZATION OF TAXATION OF CORPORATIONS IN THE EU
Skalická, Hana ; Sadovský, Zdeněk (advisor)
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
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Employee’s Benefits
Matuška, František ; Říha, Jan (referee) ; Křížová, Zuzana (advisor)
The aim of this bachelor thesis is to describe benefits of employees and the manner in which they are used by employers and utilized by employees; it also concerns arguments for their utilization. The thesis examines tax and accounting aspects of the benefits of employees and determines a solution to the selected types of the benefits from the perspective of Czech legislation.
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Analysis of Selected Indicators of the RA for Olomouc´s Region Using Time Series
Baierová, Lucie ; Grznárová, Alena (referee) ; Kropáč, Jiří (advisor)
The Bachelor´s thesis focuses on analysis of selected indicators of the Revenue authority for Olomouc´s region using time series. This paper includes acknowledgement with theory, which will be used in the practical part, where already particular specific indicators of the mentioned revenue authority are subjected to analysis. Afterward, following a positive determination whether the data can be aligned, we realize the alignment by means of the regression function and specify the indicator prognosis for the future. In the thesis we can also find a description of the program for processing time series, which is created in Visual Basic.
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Cars in Taxes
Valchářová, Lada ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
The Bachelor’s Thesis deals with problems of car taxation. The aim is to gather the information needed for reducing tax liability caused by cars. Obtained theoretical knowledge is then applied to specific examples.
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