|
|
Tax Burden on Road Transport in the Czech Republic
ZOBALOVÁ, Kristýna
The diploma thesis provides an overview of the tax burden in the field of road transport in the Czech Republic. Initially, it broadly outlines the topic of taxes in road transport, identifying issues related to the taxation of time- based and performance-based fees. Subsequently, a detailed comparison of fees and tax burdens on freight vehicle operators in the Czech Republic is conducted, comparing them with selected EU member states. This comparative approach includes an analysis of time-based taxation, income taxes, road tax, excise taxes, performance-based fees, and value-added tax. A comparative analysis of tax burdens was conducted using cluster analysis. The aim was to evaluate the values of individual taxes and fees among selected EU member states. The findings suggest that the Czech Republic exhibits specific characteristics of tax burden in road transport, such as higher road tax compared to the EU average. Conversely, in terms of personal income tax, it has a lower level compared to the EU average, whereas the situation is opposite for corporate income tax. This analysis offers a comprehensive view of the tax policy of the Czech Republic compared to other EU member states. The results indicate that the tax burden in road transport in the Czech Republic significantly differs from the EU average and other observed countries, particularly showing relatively higher levels of road tax and value-added tax. These specific characteristics underscore the need for a thorough evaluation of the Czech tax system in road transport in the context of future development. They present both a challenge and an opportunity for future adjustments and optimization aimed at more efficient and fairer taxation, thereby supporting sustainable development of transportation in the country.
|
|
|
Comparison of road tax regulations in the Czech Republic and neighboring countries
PRÁŠKOVÁ, Vendula
The work focuses on comparing the adjustment of road and similar taxes in the Czech Republic and neighbouring states respectively. It describes the road tax treatment in the Czech Republic, the reasons for its introduction and the development of this tax since 1992, through relevant tax laws and regulations. Furthermore, adjustments to similar taxes on Germany, Poland, Austria and Slovakia are described in detail here. In the next part of the thesis, the criteria for cluster analysis are discussed, namely the share of road tax in the tax mix, the share of road tax in GDP and the tax burden of road tax per capita, for lower risk, all these data are taken from EUROSTAT and OECD In US dollars (USD), data on the number of motor vehicles in the region is added to expand the issue. A clustered analysis was carried out on the basis of the values of these indicators for 2012, 2021 and 2022. The result of this analysis is three dendrograms, each representing one of the years studied. Dendrograms provide a visual representation of the cluster structure and allow for the interpretation of relationships.
|
|
| |
|
|
Analysis of Specifics Taxation of Non-profit Organizations
Šalomon, Martin ; Dvořáková, Pavla (referee) ; Kopřiva, Jan (advisor)
This bachelor's thesis describes problems and specifics in taxation of non-profit organizations. In the theoretic part of this bachelor's thesis are described differences in behaviour between taxation of non-profit organization and business organization in Corporate Income Tax and Value Added Tax. The practical part contains analysis of documents of specific non-profit organization for taxation by corporate income tax and other taxes, which occurred during the reporting period.
|
|
|
Taxes in International Road Transport of Goods
Jiříčková, Kristýna ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The diploma thesis is focused on the issue of taxes in international road transport of goods. The thesis explains the basic concepts and selected taxes that are relevant from the point of view of the international transport of goods. The first part of the thesis defines the essential theoretical basis. The analytical part deals with selected legal legislation of tax aspects related to the international road transport of goods. In the part of the proposals, on the basis of the acquired knowledge, a methodical guideline for companies engaged in the international road transport of goods is compiled. The proposed methodical guideline is subsequently applied to the chosen company.
|
|
|
Lorry in a Company and Related Tax Aspects
Matějková, Barbora ; Šaradínová, Eva (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with purchasing, operation and discarding a lorry as well as corresponding tax duties. The theoretical part defines accounting and tax terms, which are essential part of the analytical and project parts. The project part focuses on tax optimization regarding the possession of a lorry and works with the findings of the analytical and theoretical parts. Road tax and increasing the efficiency of lorry maintenance are also addressed in the thesis.
|
|
|
Means of Transport in Enterprise - Accounting and Tax Aspects
Zámková, Jana ; Vacková, Silvie (referee) ; Polák, Michal (advisor)
This bachelor's thesis deals with difficulties of financing of company fleet which is specialized on rendition of services in commercial security, fire signalization and remote information transfers from these and other systems on boards of centralized security. It contains analyse of fleet financing, comparation of appropriate instruments for personal vehicles financing and proposals for optimal ways of fleet financing.
|
|
|
Taxation of Non-profit Entity - a Case of Selected Accounting Entity
Sklenářová, Petra ; Pěta, Jan (referee) ; Svirák, Pavel (advisor)
Bachelor thesis deals with non-profit organization and subsequently its taxation from the perspective of corporate tax and road taxes. The theoretical part shows the characteristics of individual non-profit organizations, their financing and the conclusion of the theory detailed described corporate tax and road tax. The practical part analyses the Department of Wheelchair League. This chapter specifies the activities of the Organization, the determination of the subject of tax, the tax base and tax calculations themselves. Finally, it includes a tax return.
|
|
|
Issues of Contributory Organization Taxation
ČERNÁ, Ludmila
This thesis deals with the issue of taxation of a contributory organization with emphasis on corporate income tax and road tax. The aim is to analyse specific areas of taxation on the example of a particular contributory organisation in order to identify possible errors and to determine possible recommendations. It also analyses the management of the contributory organisation, which is the main basis for determining the tax liability. The analysis focuses in particular on core and non-core activities, including the system of keying overheads. Subsequently, the methodological procedure for the determination of corporate income tax and road tax is elaborated, demonstrating the main differences or problematic areas compared to business entities. On the basis of the case study, problematic areas within the taxation of contributory organisations were synthesised, e.g. tax depreciation, calculation of road tax, provability of tax deduction. These areas are also supported by the recommendations made in the area of recording the tax deduction profiled, the creation of a supplement to the property directive or the introduction of subcentres for other ancillary activities. The work also provides feedback on the efficiency of the organisation's performance through autarky and profitability indicators, working with the possible withdrawal of the activity performed or the impact of the increase in prices for services in other complementary activities on the economic result and income tax is calculated.
|
|
|
Dopady předpisů Evropské unie v oblasti zdaňování vozidel na národní legislativy a stav vozového parku
Osičková, Helena
The thesis deals with existence of links between member states legislation and fleet status. The first part of the thesis defines externalities arising in road transport and their impact on human health. Furthermore, the system of road taxations in individual member states is described in this part of thesis, follow by an analysis of the vehicle fleet in terms of the type of tax base used. Based on analysis, the thesis tries to identify the links between the state of the vehicle fleet and tax system in the EU member state. At the end of the work, recommendations are formulated regarding the appropriate direction of European and national regulation of road transport.
|
guest ::
