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The impact of tax haven existence to the taxpayer´s tax liability and to Czech economy
Pauknerová, Kristina ; Finardi, Savina (advisor) ; Bušovský, Ladislav (referee)
The aim of this thesis is to provide a description of the phenomenon of tax havens in relation to the Czech Republic. The thesis begins with description of theoretical background of this topic including the description of main sectors used for international tax optimalization. Among the areas of the optimization methods, which are described in this thesis, belongs dividends, royalty payments, interest income. The thesis presents an impact of tax haven existence to Czech economy. The impact on public budget is shown and counted on the model example of fictive international company. As a reaction of losses caused by profit shifting to more favourable jurisdictions international organizations are coming up with initiatives to reduce the possibilities of tax planning. The thesis is concluded with an overview which Czech republic should accept to reduce profit shifting to other jurisdictions.
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Tax optimization in manufacturing company and its impact on the financial reporting
Slabá, Jana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The main topic of this diploma thesis is tax optimization relating to the manufacturing company and its impact on the financial reporting. The aim of this thesis is to present the individual elements of the tax optimization of the manufacturing company and evaluate their use. It is necessary to describe the taxation system of the Czech republic and corporate income tax. The researched company received grants for purchase of new machines due to operational programme Enterprise and Innovations for Competitiveness from EU. Due to that reason the part of the thesis is dedicated to this programme and the individual elements of tax optimazation, which company used. In conclusion, there is a comparison of using or not using grants for purchase of new machines.
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Tax Evasion and Transfer Pricing
Košťáková, Eliška ; Vítek, Leoš (advisor) ; Zídková, Hana (referee)
The aim of the diploma thesis is to answer the question of where is the line between tax evasion, tax avoidance and tax fraud. Furthermore to characterize methods of measurement tax evasion and introduced actions against tax evasion and tax avoidance at the national and international level. This aim is achieved through analytical and synthetic methods used from the first to third chapter of the diploma thesis. The main goal of diploma thesis is to use external sources of information to determining transfer pricing methods in small economic models. To achieve this goal is at first step explain the Arm's length principle, comparative analysis and subsequently introduced each transfer pricing method. The attention is also paid to assessment of each transfer pricing method with using analytical, synthetic and comparative methods.
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Tax optimization methods of international companies
Černá, Kateřina ; Finardi, Savina (advisor) ; Říhová, Lucie (referee)
This thesis is focusing on methods of tax optimization of international companies. These international concerns are endeavoring tax minimization. The disparity of the tax systems gives to these companies a possibility of profit and tax base shifting. At first this thesis compares the differences of tax optimization, aggressive tax planning and tax evasion. Among the areas of the optimization methods, which are described in this thesis, belongs tax residention, dividends, royalty payments, transfer pricing and the companies conversions. Because of the aggressive tax optimization are the public budgets shortened by million crowns. As a reaction many of guidelines and plans of international organizations has been written to worsen the possibilities of tax planning. The impacts on public budgets are shown and counted on the model example of fictive international company.
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Tax Aspects of a Selected Company
Picková, Vendula ; Vítek, Leoš (advisor) ; Moravcová, Jana (referee)
The subject of my bachelor thesis is tax duties of Construction Company SNN Bechyně a.s. The main purpose is to describe and analyze the economic situation of company and the tax burden in period 2009--2012. The first part contains general information about the enterprise and financial analysis using economic indicators. The second part deals with company tax burden analysis. Firstly there is theoretic description of taxes (income taxes, value added tax, property tax, road tax) and then using on the real enterprise data. The last part focuses on optimization aspects which are used by the company to decrease its tax burden and new possibilities of decreasing the tax burden even more.
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Taxation of athletes in Czech Republic
Hošek, Petr ; Finardi, Savina (advisor) ; Slintáková, Barbora (referee)
The thesis is structured as a guide, which has to serve all to better understanding of tax obligations relating to professional athletes. The specifics are discussed from the outset and of them is established the core of this work. I focused mainly on income tax, which is certainly central component of tax obligations of athletes. I applied different rules for revenue situation in accordance with § 6 income from employment and § 7 income from self-employment, of the Act on Income Tax, where I also pointed out significant opportunities for tax optimization and process for its achievement. Following the chapter on the incomes my attention went to an additional tax that will apply to the taxpayer primarily due to the selection of an optimization founding in the text. It is the value added tax, which binds to the athletes as well as all other taxpayers with income from self-employment. Text continues in the final chapter on the issue of income from foreign countries which is more than up to date and should be more than a basic knowledge of the correct application of the legal procedure.
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Corporate income tax (tax evasion, tax optimization and their relation with accounting)
Čermáková, Hana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The Diploma thesis deals with the tax optimization and tax evasion relating to corporate income tax from the perspective of business entities who keeps accounts. Specifically, it is based on the legislation in force for the Czech Republic and is focused on the transformation process of accounting profit to the tax base of corporate income tax and the related possibilities of tax optimization or tax fraud. First chapter defines corporate income tax, its position in the tax system and the principle of its calculation. Historical development of corporate income tax and main changes of related regulations in 2013-15 have also been introduced in this chapter. Second chapter deals with tax evasion. Beside its definition, causes and measurement methods it also presents statistical data relating to tax audits and tax offenses. Last chapter of the thesis introduces the most common expenses and revenues whose tax deductibility or non-deductibility influences the calculation of corporate income tax. This chapter also introduces practical examples of tax evasion which were solved by the Supreme Administrative Court.
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Accounting, corporate taxes and the ways of tax optimization
Hobža, Radek ; Müllerová, Libuše (advisor) ; Trytko, David (referee)
The aim of this thesis is to outline the optimization of taxes on corporate income and its use in practice. The first part defines the basic concepts and highlights the issue of the link between accounting and tax rules. The following is a detailed description of the transformation of the accounting profit to the tax base with a number of example and accounting schemes. The second part focuses on explaining the concepts of tax savings and tax avoidance.They are described main methods of illegal tax evasion and how to fight against them at the national level and the European Union. In addition, this part characterizes the basic concepts of tax havens, their benefits and efforts to reduce them. The conclusion is given virtually complete practical expample using the methodology described in this work.
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