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International Tax Planning and Optimization
Kopecká, Jana ; MBA, Kateřina Franková, (referee) ; Brychta, Karel (advisor)
The diploma thesis focused on international tax planning and tax optimization. The diploma thesis specifies what is an international tax planning and underlines its importance in these days. On theoretical knowlege the diploma thesis summarizes key factors that should entrepreneurs in international tax planning and optimization to take into account. End of the thesis presents proposal the progress of the process of international tax planning and also on the particular case.
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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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Taxation of income from employment in the Czech Republic and in Germany
Malá, Hana ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The purpose of this master thesis is comparing the taxation of income of employees in the Czech Republic and Germany. The theoretical part is focused on describing the taxation of income of employees in both analyzed states. This part also includes an explanation of the social insurance system in both countries. The empirical part of thesis oncentrates on a comparison between the tax burden of Czech and German employees among various income groups and various taxpayer. The tax burden is then compared with the effective tax rate. The final section of this thesis compares values of redistribution indicators, such as indicators of interval and global progressivity (Lorenz curve, Gini coefficient.
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International Tax Planning and Optimization
Kopecká, Jana ; MBA, Kateřina Franková, (referee) ; Brychta, Karel (advisor)
The diploma thesis focused on international tax planning and tax optimization. The diploma thesis specifies what is an international tax planning and underlines its importance in these days. On theoretical knowlege the diploma thesis summarizes key factors that should entrepreneurs in international tax planning and optimization to take into account. End of the thesis presents proposal the progress of the process of international tax planning and also on the particular case.
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Comparison of the tax burden of employees in the Czech Republic and in Germany
Sirotková, Blanka ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This master's thesis presents a comparison of the tax burden in the Czech Republic and in Germany. The first two chapters cover the major types of taxes and differences in the tax systems of both countries. In the third part of the thesis is about key features of the Czech and the German Income Tax Act and it is primarily focused on taxation of employment. The practical part is compared to taxation of certain types of taxpayers at different levels of the average wage.
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Development the tax wedge specifically on tax burden on labour in the Member States in the European Union.
Neumannová, Petra ; Tepperová, Jana (advisor) ; Peroutka, Vojtěch (referee)
The thesis deals with the tax wedge specifically on tax burden on labour in the Member States in the European Union. The issue is described in the theoretical part in the first chapter, the practical part is introduced in the second and the third chapter. The aim of the thesis is to analyze the development the basic micro and macro indicators of tax wedge specifically on tax burden on labour. The analysis including graphs is describe from the beginning of the millennium. The Member States are divided into groups according to measured data in the second part and to the data connection to the European Union in the third part. This classification is done for easier to understand and more meaningful value. All analysis illustrate that the highest tax burden is in Belgium and Denmark, lowest in Bulgaria.
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Selected areas of recognition and reporting of deferred tax
Horníková, Markéta ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The goal is to become familiar with deferred tax concept - explain the nature and bring this accounting term near on a few selected areas. The thesis deals with two different accounting frameworks, Czech legislation and transnational concept in form of International Financial Reporting Standards with the motive to try to explain true nature of deferred tax and to conclude which of the accounting system sufficiently regulates this area so, that it could reflect all important differences with tax system and leads to fair distribution of profits among owners. In other words, not to awarded disposable earnings to those who do not belong solely because of differences between taxes and accounting. Thus, in a situation where these differences did not exist, the belonging amount of allocation of the profit would be else. The thesis is complemented with descriptive examples and illustrations created from real financial statements of two chosen companies. Representative of the Czech framework is Skanska a.s., and for a framework of IFRS the company Unipetrol a.s. The thesis concludes that a more elaborate treatment of deferred tax includes International Financial Reporting Standards, and therefore the financial statements prepared under them provide truer view of an analyzed company to user.
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Effective corporate tax rates in the EU
Josková, Renata ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This thesis is concerned with effective rates of corporate income taxes in EU in 2011. The aim is comparison of effective rates of corporate income taxes in different sectors of particular states - EU members, measured by real effective tax rate. Another aim is comparison real effective rate od EU corporations with implicite corporate tax rates and uncover, whether the level of real effective tax rate and implicite tax rate depends on GDP in % EU-28, inflation, size of the company, research and development costs, or depreciation of machinery and buildings. Differences in real effective tax rate do exist not only in between EU members, but also in different sectors. Values of implicite tax rate in different countries differ in 2011. Analysis results show, that the only mutual factor, which influences value of real effective tax and implicite tax rates is size of the company. When talking about implicite tax rate, dependence on other factors is not approved. Moreover, real effective corporate tax rate is influenced by GDP in % EU-28, as well as research and development costs. Inflation rate and depreciation time of machinery and buildings are factors, that show no connection between both surveyed taxes. Increase relation betwee real and implicite corporate taxes rate is proved.
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