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Effective taxation of corporations
Lobashova, Arina ; Vítek, Leoš (advisor) ; Tepperová, Jana (referee)
This bachelor work deals with the issue of the effective taxation in the Czech Republic. The effective tax rate is an indicator measuring the tax burden. It takes into account not only the statutory tax rate but also different elements, which influence the tax base contained in legislation. The aim of this thesis is to compare effective tax rates in various industries in the Czech Republic for several consecutive years and define reasons and assumptions of their existence. The first two chapters are dedicated to the theoretical side of the issue by defining terms related to the effective tax and description of the methods. The third chapter explains the main differences between the statutory and effective tax rate. The fourth chapter, which is based on the calculated values of effective rates, is devoted to comparative analysis and explains the reasons of deviations. For the calculation of the tax rate was applied the microeconomic indicator real effective tax rate.
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Use of Fuzzy Logic in Investment Risk Evaluation
Hřebíčková, Jana ; Pekárek, Jan (referee) ; Dostál, Petr (advisor)
This master thesis is dealing with development and application of a model that employs fuzzy logic. The model is used to support a decision of a selected Czech company that plans to invest abroad and establish a subsidiary. Selected indicators determine an investment risk in all countries considered for the investment. The model was implemented in parallel in two systems: MS Excel and MATLAB®.
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Corporate Tax Competition: A Meta-Analysis
Labíková, Nikol ; Polák, Petr (advisor) ; Schneider, Ondřej (referee)
This thesis provides the first meta-analysis investigating the effect of corporate tax competition among states, with special focus on the effect of the corporate tax rate change in competing country on the corporate tax rate in the home country. It examines 523 estimates from 20 published studies and working papers. Results of the meta-analysis show an evidence of substantial publication selectivity: researchers tend to discard negative and insignificant estimates, which overvalues the estimated effect size. Conducted precision effect test failed to find the evidence for the existence of a genuine effect of corporate tax competition. Empirical analysis shows that differences in the measurement of statutory and effective tax rate matter, thus the analysis was conducted on two separate sub-samples. Meta-regression analysis have found significant impact of variables related to publication bias for both sub-samples. Next to it, the results provide an evidence of significant influence of politically orientated controls, especially of the variable controlling whether or not there were elections in the particular year and state in case when the corporate tax rate changed. Powered by TCPDF (www.tcpdf.org)
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Tax aspects of social entrepreneurship
Jančíková, Eliška ; Slintáková, Barbora (advisor) ; Kozubíková, Pavlína (referee)
The aim of this bachelor thesis is to show different ways of tax optimization using the work opportunity tax credit. The thesis also sums up tax and non-tax aspects of employment of people with disabilities. Tax optimization options are shown in two examples. The first one assumes that disabled and their employer are supported by the Employment Department. In the second example, disabled are employed the usual way. The research subject is a fictional company ABAB Ltd. More profitable option of optimization offers tax saving in the amount of 576 000 CZK. The net profit of the company increases by 358 100 CZK.
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Employee benefits in profit and non-profit sector
Dubnová, Kristýna ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This diploma thesis is focused on employee benefits. At the beginning of the work there is shortly described history and importance of employee benefits. After that the work continues with motivation, rewarding and basic concepts of labour relations. There is also described difference between profit and non-profit sector. At the end of theoretical part of the work are described employee benefits and ways of dividing in detail. Emphasised is mainly tax advantages for employees and employers. In practical part of the work are evaluated results of own survey. The survey deals with employee benefits and its importance for them as well as with comparison of profit and not-profit sector in terms of employee benefits and how much are they provided. The survey confirms hypothesis, that in no-profit sector are provided less benefits than in profit sector and that the most important part of rewarding are considered wages by employees.
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Tax aspects of a car in business
Kořínková, Lucie ; Finardi, Savina (advisor) ; Bušovský, Ladislav (referee)
The aim of this thesis is to compare the benefits of the vehicle acquisition for businesses on a financial leasing or a loan. The theoretical part is in greater detail focused on the current state of the legislation on tax and non-tax obligations of businesses associated with the acquisition of a vehicle. The theoretical part also briefly describes two systems of EU countries which tax their cars based on the CO2 production. The practical part of this thesis is a model example which compares the economic advantages of a financial leasing and a loan. The results are also being compared with the current state of the Czech Republic market.
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The German tax system and its responsibilities for Czech exporters
Cabalová, Dana ; Král, Petr (advisor) ; Vokáč, Matěj (referee)
My diploma thesis is focused on German taxation and the impact on Czech subjects exporting to Germany. The main aim of this thesis is to give Czech entrepreneurs useful and current information about the German taxation system and to show basic tax calculations. My thesis is split into four chapters. The opening chapter deals with the internal market of the European Union, its history and its four freedoms. The second chapter outlines export of goods and services from the Czech Republic to Germany, the possibilities of entering the German market and the basic steps to be carried out while entering this area. Second part of the thesis presents the practical part. The third chapter includes particular German tax system and the comparison of Czech and German tax systems. The last chapter is focused on the use of German tax system in practice, especially VAT and it gives (as well as the third chapter) practical taxation examples.
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Daňové úniky u daně z příjmů právnických osob
Kůta, Milan ; Vítek, Leoš (advisor) ; Moravcová, Jana (referee)
This diploma thesis deals with tax evasion of necessary consolidation of public finance in current period. The main goal of this thesis is analyze corporate tax evasion. This thesis is created by using literature, legislation and case law. For the estimate we have used the concept of tax gap, which is based on comparison of theoretical tax liability of the economy with the actual tax receipts.
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Comparison of rules for the creation of tax bases in selected countries
Klusáčková, Hana ; Frýzek, Libor (advisor) ; Matějka, Václav (referee)
This diploma thesis deals with the corporate tax, specifically with the comparison of the rules for the creation of the tax base in the Czech Republic, Slovak Republic, Cyprus and the Netherlands. The target of the thesis is to find out major differences in the structure of the corporate tax base, to assess the profitability of the systems for foreign investors and to formulate the recommendations for the Czech Republic. The thesis describes the legislative regulations of the corporate taxes in particular countries. The comparative analysis and the summary of the results formulated in the final part of the thesis. Furthermore, statutory and effective tax rates are being compared, as well as the share of revenues from corporate tax on gross domestic product and on total tax revenues.
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