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Daňové povinnosti při provozování motorového vozidla v podnikání
Švecová, Klára ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
Tato diplomová práce si klade za cíl shrnout a specifikovat problematiku daňových povinností podnikatele, který ke své činnosti využívá motorové vozidlo. Úvodní část práce se věnuje definicí majetkových daní a legislativnímu vymezení provozování motorových vozidel v právním systému České republiky. Hlavní část práce se zabývá jednotlivými daňovými povinnostmi podnikatele v oblasti daně z příjmů, daně silniční a daně z přidané hodnoty. Poslední část práce je zaměřena na harmonizaci zdanění motorových vozidel v Evropské unii. V závěru práce je nastíněn možný vývoj zdanění motorových vozidel v České republice.
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Progress of property taxation in the Czech Republic and Slovakia since 2000
Štefanský, Miroslav ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This thesis deals with the progress of property taxation in the Czech Republic and Slovakia. The main objective of this paper is the analysis of property taxes in these countries since year 2000 till now. The thesis is divided into several parts, which deal with legislative changes in property taxes (transfer taxes, road tax and real estate tax) in the Czech republic and in Slovakia to reflect these changes to the collection of property taxes. Next part of the thesis is a comparison of legislative changes between both countries and a comparison of collection of property taxes in the Czech republic and Slovakia to the average of OECD countries. The conclusion of the thesis includes the analysis of the influence of some macroeconomic indicators to collection of property taxes.
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Car in Business
Formánek, Aleš ; Kozlová, Taťána (advisor) ; Střihavková, Eva (referee)
Cars are tightly connected with daily duties of enterprisers. The goal of this Theses is to clarify legal, tax and accounting environment, focusing on cars, where enterprisers are working in and its borders that should not be crossed. Theoretical situations, that can anytime happen when using cars in business, are shown on practical examples.
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Current state and perspectives on taxation of motor vehicles in the EU
John, Jiří ; Láchová, Lenka (advisor) ; Teklý, Lukáš (referee)
Bachelor thesis focuses on the issue of taxation of motor vehicles in the EU. Taxation of motor vehicles is harmonized these days on the grounds of elimination of market failures and motivation of customers to buy environmentally friendly cars. Work consists of 3 main parts. The first part describes the concepts of tax competition, coordination and harmonization. Furthermore, this section deals with the steps the EU, leading to a reduction of carbon dioxide emissions and their impact on the taxation of motor vehicles. The second part focuses on the taxation of motor vehicles used in selected member countries of the European Union. These countries tax cars based on emissions of carbon dioxide. In the third part of the paper is described the current state of taxation of motor vehicles in the Czech Republic. This section also deals with the future taxation of motor vehicles.
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Perspective on Taxation of Motor Vehicles in the EU and Impact of Crisis on Automotive Industry
Maryško, Michal ; Láchová, Lenka (advisor) ; Láchová, Lenka (referee)
This work is devoted to the issue of taxation of motor vehicles, which is nowadays particularly crucial problem mainly due to the increasing impact of transport on the environment. Transport belongs among the five main issuers of CO2 into the atmosphere. Transport contributes almost 16% to the total emissions and road transport contributes 7% to this part. Because of this reason, the European Commission created and proposed a new form of taxation on the use of motor vehicles. This proposal is based on CO2 emissions and vehicle weight. Every single car producer will be forced to reach its specific goals until the year 2012. Emissions should be reduced to the threshold of 120g/km. Another way to battle emission of pollutants into the air are EURO emission standards, which establish binding limits for certain types of pollutants for brand-new vehicles. Afterwards, there is paid the attention to the current situation in the Czech Republic. Road tax (supplemented with time and power charging) has the main role in motor vehicle taxation. Nevertheless, people are presently facing the world economic crisis. Therefore, car producers have to spend a great force in order to remain on the market and it is not an easy task. In conclusion, I deal with financial aid, which had to be given into the automotive industry to let it survive. Just in Europe, car industry employs over 12 million people and fills public budgets with 360 trillion euros on average. It means that it is absolutely necessary to support this kind of industry at present.
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Development of property taxation in Slovakia 2000 - 2009
Štefanský, Miroslav ; Vítek, Leoš (advisor) ; Vítek, Leoš (referee)
The bachelor thesis deals with the development of property taxation from 2000 to 2009 in Slovakia. According to kinds of property, it is divided into parts tackling transfer taxes, road tax (vehicle tax) and immovable property tax. Along with all these taxes, amendments of legal regulations regulating these taxes are analyzed.The focus is put mainly on pointing out the changes which the amending caused in respective legal regulations. The conclusion of this thesis comprises a summary of changes which were made within the given period with a focus on the causes of their formation, which is the goal of this thesis.
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Zdanění motorových vozidel v ČR
Němeček, Robert ; Merfaitová, Lenka (advisor)
Nejprve je představena současná podoba zdanění motorových vozidel v České republice (silniční daň, mýtné, dálniční kupóny). Následuje osvětlení problematiky poplatníka daně, daňového určení a porovnání s Evropou. V závěrečné kapitole je uveden předpokládaný postup v rámci EU a návrhy vedoucí k optimalizaci zmíněných typů daní.
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Electronic Toll
Kudela, Jan ; Zelený, Lubomír (advisor) ; Eisler, Jan (referee)
Ze silniční dopravy se přechází k jejich negativním účinkům, externality, externí náklady jako znečištění ovduší, kongesce..Dále nástroje zpoplatnění silniční přepravy ,silniční daně, uživatelské poplatky, mýtné, elektronické mýtné, mikrovlnná a satelitní technologie, zpoplatnění v Evropské Unie, Německo, Rakousko, Švýcarsko, mýtné v Londýně, elektronické mýtné v České republice, výběrové řízení, Kapsch, faktory výběru, způsoby platby, kontrola plateb mýtného, zpoplatnění na silnicích 1.třídy, mýtné kalkulace.
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