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Issues of Contributory Organization Taxation
ČERNÁ, Ludmila
This thesis deals with the issue of taxation of a contributory organization with emphasis on corporate income tax and road tax. The aim is to analyse specific areas of taxation on the example of a particular contributory organisation in order to identify possible errors and to determine possible recommendations. It also analyses the management of the contributory organisation, which is the main basis for determining the tax liability. The analysis focuses in particular on core and non-core activities, including the system of keying overheads. Subsequently, the methodological procedure for the determination of corporate income tax and road tax is elaborated, demonstrating the main differences or problematic areas compared to business entities. On the basis of the case study, problematic areas within the taxation of contributory organisations were synthesised, e.g. tax depreciation, calculation of road tax, provability of tax deduction. These areas are also supported by the recommendations made in the area of recording the tax deduction profiled, the creation of a supplement to the property directive or the introduction of subcentres for other ancillary activities. The work also provides feedback on the efficiency of the organisation's performance through autarky and profitability indicators, working with the possible withdrawal of the activity performed or the impact of the increase in prices for services in other complementary activities on the economic result and income tax is calculated.
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Comparison of Road Tax in the Czech Republic and other Member States of the European Union
SMEJKALOVÁ, Kristýna
The diploma thesis deals with a comparison of road tax in the Czech Republic and other member states of the European Union. The diploma thesis starts with a description of road tax in EU member states. Further, macroeconomic variables of taxes and the harmonization of taxes are mentioned too. The Eurostat database was main source for data, which are basis for the practical part. A cluster analysis was used for comparison of states. The inputs to the cluster analysis were three indicators, which were described in detail. The cluster analysis was created for two years. The result of the cluster analysis are clusters of states which have got similarities in the field of road tax. There were also calculated the arithmetic means of clusters to complete the information about its differences.
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Tax Burden on the Agricultural Company
KOUBOVÁ, Pavla
This bachelor thesis is mainly focused on corporate tax, property tax, vehicle excise duty, value added tax and excise tax on mineral oils of an agriculture company. One more of the issue is the application of the tax refund on mineral oils used for agricultural primary production. The methodology of calculation of individual taxes is described. Individual amounts of taxes are analysed and compared. The comparison of the individual amounts of taxes and the subsequent assessment shows whether the individual amounts of tax are the same or change over the time. The data from the period 2016-2018 are used for the analysis. The conclusion consists in assessment of the total tax burden of the company, the approximated change for the following period.
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Highway fees in the Czech Republic
PANSKÁ, Jiřina
This bachelor thesis is focused on the highway fees in the Czech Republic. The first part of the work defines terms such as road tax, history and evolution of taxes and fees related to the operation of motor vehicles. There is described transport infrastructure, transport and current trends in transport. It also deals with the development of road transport and charging. The second part of the work compares the established models in selected coun-tries of the European Union - Germany, Austria, Slovakia, Poland. Then follows the analysis of revenue and expenditure for vignettes in the Czech Republic. In conclusion, there are processed impacts of the introduction of electronic fees for motor vehicles up to 3.5 tonnes in the Czech Republic and there are processed graphs on estimated initial expenditures and estimated return on investment.
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Lorry in a Company and Related Tax Aspects
Matějková, Barbora ; Šaradínová, Eva (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with purchasing, operation and discarding a lorry as well as corresponding tax duties. The theoretical part defines accounting and tax terms, which are essential part of the analytical and project parts. The project part focuses on tax optimization regarding the possession of a lorry and works with the findings of the analytical and theoretical parts. Road tax and increasing the efficiency of lorry maintenance are also addressed in the thesis.
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Highway tax and its legal regulation
Tykalová, Štěpánka ; Karfíková, Marie (advisor) ; Novotný, Petr (referee)
Topic of my thesis is "Highway tax and its legal regulation". I was brought to this topic by the fact that taxes are constantly current, very important. Through my work I wanted readers to become acquainted with the Highway tax which exists in our country. After all, each of us is an economist to a certain extent and each of us also pays part of his income to the state by means of taxes. That is why we should be interested in how the taxes are constructed and from what they are paid. The aim of my work is to introduce legal framework of the highway tax, reveal its strengths and weaknesses, highlight some key institutes, compare Czech, Slovak and German legal framework of the tax, and so to inspire to efficiency improvement of the Czech legal framework. The work is divided into five chapters. The first chapter serves as an introduction to the topic. This chapter deals with the elementary questions of the Highway tax. I focused mainly on its importance, characteristics and status in the Czech Republic. An important part is a history and overview of the amendments to the Highway Tax Act. The legal framework in the EU is also introduced in this chapter, as well as summary of legislation, international treaties and regulations of administratives bodies in our country. In the second chapter I describe...
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Dopady předpisů Evropské unie v oblasti zdaňování vozidel na národní legislativy a stav vozového parku
Hubka, Zdeněk
The thesis deals with the existence of links between European Union rules with member states' legislation on road motor vehicle taxation and fleet status. The thesis identifies and defines the legal framework in the field of vehicle taxation. The first chapter describes the externalities of transport and taxation of motor vehicles in the member states with a focus on the environmental aspects of tax. The thesis mentions the objectives of the European Union in the context of the environment and global climate change. The thesis has created a database of a number of vehicles in use, which it evaluates by member states from the point of view of the implementation of directives and regulations of the European Union. Finally, the development of the vehicle fleet is analyzed, and are formulated recommendations at work on the appropriate direction of regulations addressing negative externalities in road transport.
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Zdanění nákladních automobilů v České republice a vybraných státech EU
Kladivo, Lukáš
Kladivo, L. Taxation of trucks in the Czech Republic and selected EU countries. Bachelor thesis. Brno: Mendel University, 2018. Bachelor thesis deals with taxation of trucks in the Czech Republic and selected EU countries. Aim of thesis is to propose alternative options for taxation of trucks for the Czech Republic, based on analysis of tax systems of selected European countries. The theoretical part analyses individual tax systems, focusing on freight vehicles and the harmonization efforts of the European Union concerning land motor vehicles. In the practical part a comparison of the individual factors related to the taxation of motor vehicles is made. On the basis of which, there are pro-posed possible adjustments to the taxation of trucks in the Czech Republic. These proposals are aimed not only at rejuvenating the fleet, which would lead to the reduction of emissions but also on the reduction of unnecessary freight traffic.
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Environmentální aspekty zdanění provozu nákladních motorových vozidel
Podlasová, Michaela
The diploma thesis deals with the environmental taxation aspects of heavy goods vehicles. In the introduction the thesis described the impact of road transport on the environment. In a literature search is presented the issue of taxation of road motor vehicles, with an emphasis on heavy goods vehicles, including theoretical approaches and description and analysis of the taxation of heavy goods vehicles in the Czech Republic and the European Union. In the practical part is based on the findings carried out multivariate regression analysis of selected independent variables on the variable dependent by OLS method, in order to verify the degressive rates of road tax in terms of the number of axles. In order to remove the degressive rates of road tax in terms of the number of axles are formulated proposals for the taxation of heavy goods vehicles regarding to their feasibility and ability to reduce the amount of produced harmful substances.
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Formování silniční daně na environmentálním základě
Neumannová, Sabina
Neumannová, S. Forming of road tax on an environmental basis. Bachelor thesis. Brno: Mendel University, 2019. This Bachelor thesis deals with taxation of motor vehicles and external costs of transport in the Czech Republic. The aim of this thesis is suggesting appropriate and realistic recommendation for adjusting tax base of road tax including environmental aspect. To fulfil this aim I had to find out what data were contained in the technical documentation of vehicles and then I compared these findings with external costs of transport. Based on these findings I increased tax base by external costs of noise, emission of CO2 and increased rate for diesel cars.
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