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Tax aspects of particular company
Hladká, Jana ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
In this bachelor thesis "Tax aspects of particular company," the reader will learn about taxes, which company has to pay. Choosen company is Škoda Power s.r.o. The main goal is to analyze status and process of tax lability of the company and review this status. The chapters are divided according to particular taxes. There are described company income tax, value added tax, road tax and donation tax. Main focus is to descibe company income tax. With processing of the information I have concluded that the highest risk for the company are changes in the rates and the policies for social and health insurance.
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Residential market at a time of financial crisis
Žemličková, Helena ; Čermáková, Klára (advisor) ; Jaklín, Jiří (referee)
The topic of this bachelor thesis is the residential market of the Czech Republic and changes of housing construction at a time of financial crisis. Residential market can be affected not only by financial crisis, but also by other factors that are not influenced by economic recession. The work is firstly aimed at the change of value added tax law in 2008 and its possible impact on the number of completed dwellings. Supply and demand could be influenced not only by these changes but by uncertainty about future form of these changes, too. The second part of this work is aimed at possible impact of demographic structure on started housing construction. There are two time series that are correlated -- the number of inhabitants of the Czech Republic between the ages of 25 to 39 and the number of started dwellings. The results show that newly started housing construction is not depended on the number of inhabitants at determined age group in conditions of the Czech Republic. The conclusion of this thesis on terms of chosen assumptions and used statistical data is that the changing number of started dwellings cannot be caused by development in the demographic structure.
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Tax evasion in the value-added tax and the excise taxes in the Czech Republic
Pavlovská, Barbora ; Svátková, Slavomíra (advisor) ; Klazar, Stanislav (referee)
The aim of this thesis is a classification of the groups of tax evasion in the value-added tax and the excise taxes in the Czech Republic and its evaluation. The theoretical part is concerned with the definition of the tax evasion, the causation of its emergence and selected tools which can limit the tax evasion. The practical part describes the situations which form the tax evasion in the value-added tax and the excise taxes in the Czech Republic within several years. On the basis of the previous situation the classification of the groups of tax evasion is made. Then there are discovered the main groups of the tax evasion which are repeated every period and some of them are also the main groups of tax evasion in the European Union. Among the subordinate groups, we can find those which are less important or they appear rarely.
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The european legislation in relation to the exceptions granted to members of EU from the common system of VAT
Hronová, Lucie ; Svátková, Slavomíra (advisor) ; Říhová, Lucie (referee)
The value added tax has been adapted by various legal instruments of the European community (regulations, directives, decisions etc.) which are used to harmonise this tax. Together these documents establish "the common system of VAT". The time definition of this system is not simple, because of newly ratified legal instruments that are reacting to both Community requirements and the current economical situation. At the present time, combating tax evasion is the fastest developing part of the common system. Tax evasion is significantly reducing revenues of the whole Community by reducing the revenues of single member states. Even if the European Union always places emphasis on the equal conditions for all member states in all areas of interest including claiming VAT, there are some exceptions from the common system granted for member states. The main objective of these exceptions is to take into consideration the specific conditions in each member country through special instruments added to the common VAT system. These exceptions should simplify the acceptance of the common system by all member states.
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The activity of travel agencies in t terms of of value-added tax
Lischková, Lenka ; Svátková, Slavomíra (advisor) ; Jelínek, Michal (referee)
The topic of the thesis is to assess the activities of travel agencies in terms of value added tax. The work is focused on characterization and use of a special VAT scheme for travel services not only domestically, but also at European level, with emphasis on evaluation of the advantages and disadvantages of special tax arrangements. The thesis is divided into three chapters. In the first chapter is an analysis of the current regulatory regime for special travel service in the Czech Republic. With the help of illustrative examples is ready basis for comparisons with subsequent modifications by the European Union and selected EU countries. The second chapter is devoted to the using of taxation of travel services from the perspective of European directives and requirements of the EC Commission. At the same time in the second chapter describes the system of taxation of travel services in Ireland, which represents a different taxation of this services. Aim of this thesis, which is to evaluate the use of special arrangements in selected Member States of the European Union, is achieved in the third chapter. Using the comparison it is shown that it is possible to gain a competitive advantage in the provision of services depending on the place of establishment of the travel services and therefore the legislation, which is governed by the service provider. Travel services provider can optimized their business thanks to competitive advantage.
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Business Management and Taxes
Rossmann, Bohumil ; Dvořák, Jiří (advisor) ; Chrápková, Taťána (referee)
Target of this thesis was to check how taxes influence a management of a company, especially with respect to the value added tax. In theoretical part is described term tax, description od tax system of the Czech Republic and especially description of the value added tax. In practical part is carried out aplication on the real company EGE Ltd., again especially with respect to the value added tax. In conclusion is written summary of the thesis including my own proposals for improvement.
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The sale of the enterprise and of it's part
Dávidová, Lucia ; Martiník, Karel (advisor)
The main topic of this project is the sale of the enterprise or of it's part, from the point of view of taxes, law and accounting mainly. The main point is to explain fundamentals of the enterprise as the object of business-law relations, analyze the selling-transaction and it's image in financial accounting, from the point of view of the accounting and also in tax evidence of each participated part. With using the knowledge of financial accounting, I explained these questions at one complex example. This project shows, that the sale of the enterprise as the Equity acquisition is complex topic, in which to observe come specific rules, laws, clauses, public notices not only czech, but also international law is necessary, that could lead to a successful conclusion of this kind of trade.
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Application of Value Added Tax in Association without Legal Personality
Juračková, Petra ; Svátková, Slavomíra (advisor) ; Benda, Václav (referee)
The theme of this diploma thesis is "Application of Value Added Tax (VAT) in Association without Legal Personality". The thesis focuses on such type of association that is mainly used by entrepreneurs-individuals for the purposes of their consistent gainful activity. This type of association is the most common in practice. The thesis is divided into three chapters. The first chapter is theoretical and provides with a general view of the legal frame of the association without legal personality under the Civil Code which represents the main basis for the application of the Law of VAT. Association participants who have the status of VAT taxpayers are obliged to observe general VAT rules, but there are some exceptions. The second chapter of the thesis is dealing with the analysis of legal regulations of the association without legal personality governed by the Law of VAT. With regard to the fact that these legal regulations are insufficient, the diploma thesis should offer proposals for making them better. So that the legal certainty of association participants could become higher.
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