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Analysis of applicability and transferability of the corporation tax losses within the EU
Fuksová, Barbara ; Říhová, Lucie (advisor) ; Vančurová, Alena (referee)
This thesis analyses the treatment of tax losses in the Czech Republic in national and cross-border situations in the context of the recommendations of the European Commission and trends in treatment of losses, based on the cases of the European Court of Justice. Lack of immediate relief for losses leads to asymmetry of taxation, which is one of the causes of limitation functioning of the EU internal market. The comparison with other EU Member States based Czech Republic as a country with below-average possibilities of obtaining relief for losses. These include the 8 Member States have not yet adopted any national system of group taxation. Ways to get immediate relief for losses in domestic situations, including remains fiscally transparent entities in the group structure. Cross-border loss relief is available only if doing business in certain countries either by means of transparent entities or permanent establishments. This method of obtaining relief for losses is contrary to the interpretation of freedom of establishment, according to which there should be no discrimination on the basis of the legal form of business.
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The Czech spa as a European phenomenon.
ŘÍHOVÁ, Lucie
The aim of this thesis is to analyze the needs and consumer behavior in spa services to the dominant segments Czech clientele and also predictions of potential behaviors that part of the population that has been in the spa. In the practical part mainly analyzes the project titled "Let's go to the spa," which was presented to the 6th challenges in the Integrated Operational Programme and in April 2010 was from this program and approved for funding. The project was completed in June 2012. The project was elaborated author of this thesis. Finally, the practical part was especially pointed out the current situation ongoing in almost all spa facilities with regard to the results of research just everything where R is the author's spa visits and the number of received proposals on health care in the previous period and a summary of current critical situation in the spa is
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Corporate income tax revenues in OECD countries and factors influencing them
Říhová, Lucie ; Kubátová, Květa (advisor) ; Vančurová, Alena (referee) ; Široký, Jan (referee)
The purpose of this thesis is to run a panel regression analyzing the impact of economic, legislative and social factors on corporate tax revenues, as defined by existing empiric and theoretic literature. Literature which directly addresses factors influencing corporate income tax revenues is quite limited -- in respect of number of papers as well as in respect of the range of examined countries and/or time period. The latest and key papers include among others Clausing (2007), Devereux (2006) and partly Kenny, Winer (2006) and Gropp, Kostial (2000). Presented thesis on the other hand covers observations for all OECD countries for a rather long time period 1980 -- 2006. This thesis should address all important factors having influence on corporate income tax revenues, including tax avoidance and debt financing. The results of the analysis largely correspond to existing investigations of other authors; however, presented regression is of more complex and general character -- it includes other factors of tax avoidance and data for all OECD members (except for some variables which are not available), including post-communist countries.
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Excise taxes in the case law of the Supreme Administrative Court
Pajerková, Jana ; Říhová, Lucie (advisor) ; Kučerová, Zuzana (referee)
Bachelor thesis deals with the importance of practice of The Supreme Administrative Court relating to excise taxes. The emphasis is mainly put on clear and transparent interpretation of the controversial provisions of the act in accordance with the decisions of The Supreme Administrative Court. At the beginning of this thesis is a summary of the most important national and European legislation regulating excise taxes. The thesis also includes the interpretation of the main principles of excise taxes.
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Social security from the perspective of the new EU Regulation
Kněžická, Šárka ; Říhová, Lucie (advisor) ; Charvátová, Jana (referee)
The aim of this bachelor thesis is to analyze the changes of the European social security coordination, which were caused by the effectiveness of the Regulation (EU) No. 883/2004 on 1 May 2010 and to describe the practical impacts, that these changes have on citizens moving in the territory of member states. This thesis is divided into four chapters. After the introduction followes the chapter which defines the legal background of European coordination and its main purpose. In this chapter, there are also defined the four main principles underlying the coordination as well as its range of coverage. The following chapter is the most important one. It deals with determining the applicable legislation, than it specifies the general rules and finally this chapter defines problematic terms. The last part of the thesis analyzes the weaknesses which the new Regulation (EU) No. 883/2004 has to face.
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Tax allowance of research and development in Czech Republic and practically use tax deduction in software development
Hrubý, Přemysl ; Říhová, Lucie (advisor) ; Doležalová, Ivana (referee)
Thesis deals with the tax deduction of research and development. This type of deduction is the only indirect support of research and development used in Czech Republic. The introduction acknowledges a legislative framework of support research and development in the European Union and the Czech Republic. The main goal of thesis is description tax deduction of software research and development and analysis specific examples of software development in point of view possibility to apply tax support for research and development. The conclusion is dedicated to comparing the use of direct and indirect support of research and development in the Czech Republic based on statistical data.
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Comparison of the rules of tax incentives for research and development in selected OECD countries
Kozák, Pavel ; Říhová, Lucie (advisor) ; Doležalová, Ivana (referee)
Bachelor thesis deals with questions about tax incentives for research and development realized in the business sector. Its aim is to analyze and compare the rules of tax incentives for research and development. The subjects of analysis and comparison are systems of tax incentives for research and development used in 10 selected OECD countries (including the Czech Republic). The first part defines research and development according to Frascati manual and describes the commonly used tools to support research and development. In the second part there is carried out analysis of tax incentive systems for supporting research and development in selected OECD countries. The second part also deals with the comparison of approaches for tax incentives for research and development among selected countries. In conclusion, there are several possible recommendations for Czech tax policy in area of research and development.
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