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Analysis of Environmental Taxes in the EU
Hrdličková, Lenka ; Marčišák, Petr (referee) ; Kopřiva, Jan (advisor)
The subject of the thesis „Analysis of Environmental Taxes in the EU“ is describe and evaluate the implementation of the ecological tax reform in the European Union, especially in the Czech Republic. The work is dividend into four parts. The first part is devoted to the theoretical basis of the work, that is a brief introduction to the issue of taxes and the environment. The second part is concerned with the introduction of environmental taxes in both the EU and Czech Republic. The third part is devoted to comparison of taxes that are applied in the Czech Republic with the EU countries. The fourth part will deal with the impact of the reform on the particular business entity and household.
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Tax and Accounting Aspects of the Choice of Legal Form of Business
Václavková, Lucie ; Fojtíková, Petra (referee) ; Polák, Michal (advisor)
Ending of business of self-employed natural person and setting up of a new limited liability company is the subject of the bachelor thesis. Owner of the previous business will become an agent and only partner of the new company. There are two ways to move all assets and liabilities. The first one is selling business with all assets and liabilities and the second one is investment of business in the basic capital. The aim of the thesis is to evaluate from the tax and accounting point both of these ways of transfer and to choose one of them as more interesting than the other one for a special businessman.
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Personal Income Tax Optimization
Špačková, Aneta ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor thesis is divided into two main parts. There are the theoretical part and the practical part. The theoretical part is associated with concepts related to the personal income tax as a taxpayer, tax-exempt income, the subject of the tax and the individual income according to § 6, § 7, § 8, § 9 and § 10 ZDP. The practical part is associated with tax optimization of the personal income tax liability, where the tax liability should be as small as possible. Finally, there is a selection and recommendation of the optimal variant.
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Trading Companies
Rašovská, Lucie ; Cingroš, Josef (referee) ; Hanušová, Helena (advisor)
This bachelor´s thesis deals with issues of trading law and concenrates on trading companies. Project contains important facts about financing, taxes ability, benefits and disadvantages for trading companies, proposals of problem - solving, and other useful matters. I will introduce basic pieces of knowledge about this theme (for example establishment of trading company), but also more deep attainments (such as „news from company culture“).
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Value Added Tax Refund
Mandovcová, Kateřina ; Sedláček, Milan (referee) ; Svirák, Pavel (advisor)
This thesis concerns the reimbursement of v.a.t. taxes from abroad. It also explains the basic terms in these fields and how the inner structure is divided to, which should help by getting a theoretical overview of the whole issue of v.a.t. taxes. In details, it explores and compares the new v.a.t. reimbursement system introduced in the Czech Republic with the Dutch system. Here I'm trying to find practical consequences of each change made to the system in the field of refunding v.a.t. from abroad, since it's been introduced in 01.01.2010.
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Selected Share Transactions from the Accountancy and Tax View
Slámová, Klára ; Hruška, Vladimír (referee) ; Brychta, Karel (advisor)
Master thesis deals with the issue of selected business share transactions from the accountancy and tax view. In the first part of thesis there are defined the basic theoretical concepts. The analytical part is focused on the analysis of the law connected with acquisition, holding and selling a business share. The practical part is based on acquired knowledge to elaborate a methodical tool. Suggest methodical tool is subsequently applied to the example.
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