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Comparison of Air Bank's and ČSOB's Marketing Communication
Matějka, Václav ; Postler, Milan (advisor) ; Průša, Přemysl (referee)
After 2010, several low-cost banks were founded in the Czech Republic. Thanks to their strategy and customer approach, these banks considerably differed from traditional banks established on the Czech market in the 1990s. Especially in large cities, the new banks quickly gained popularity and started stealing clients from the traditional banks, which have thus seen a severe loss of clients. This diploma thesis compares one new and one traditional bank - Air Bank and ČSOB. It explores the differences in their marketing communication and surveys clients to see what makes people leave ČSOB and join Air Bank. Based on the data collected, the thesis gives a set of recommendations for both banks to improve their situation in the future.
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Taxation of mineral resources extraction
Císařová, Iva ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
The aim of this thesis is to analyze reasons for specific taxation of the mineral resources extraction, to present what kind of taxes can be applied for such purposes and to compare them by calculating the tax liability of hypothetical company located in representative provinces of Canada. This calculation proved that when mix of taxes is applied, where part of the income is taxed by corporate income tax and on the other part of income extraction tax is levied by using royalties, the same government revenue can be reached as when linear tax rate is applied as an extraction tax. However, royalties also bring other advantages, e.g. the simplicity of administering extraction taxes or low demands in calculating the tax liability for extractive companies.
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Comparison of rules for the creation of tax bases in selected countries
Klusáčková, Hana ; Frýzek, Libor (advisor) ; Matějka, Václav (referee)
This diploma thesis deals with the corporate tax, specifically with the comparison of the rules for the creation of the tax base in the Czech Republic, Slovak Republic, Cyprus and the Netherlands. The target of the thesis is to find out major differences in the structure of the corporate tax base, to assess the profitability of the systems for foreign investors and to formulate the recommendations for the Czech Republic. The thesis describes the legislative regulations of the corporate taxes in particular countries. The comparative analysis and the summary of the results formulated in the final part of the thesis. Furthermore, statutory and effective tax rates are being compared, as well as the share of revenues from corporate tax on gross domestic product and on total tax revenues.
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Taxation of corporate incomes in Austria
Milotová, Michaela ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This thesis deals with corporate income tax in Austria. The aim of this thesis is to analyse the construction of corporate income tax in Austria into the details and identify good elements suitable for the application into the Czech juridical system. The first chapter is focused on GDP/tax revenues ration and its composition. Next chapter describes briefly theoretical attitudes to the corporate income tax. The main part of this thesis is contained in the chapter no. 3, which is focused on particular construction elements of this tax. There are also examples of taxation of two model corporations incorporated in Czech Republic and Austria in there. Next two chapters are focused on taxation in international context and on transactions with related parties. The last chapter identifies positive as well as negative elements of CIT in Austria and suggests recommendations for the Czech Republic. It recommends particularly reduction of interest expenses paid to the companies incorporated in tax heavens and the possibility of group taxation.
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Analysis of revenues from value added tax.
Sádovský, Martin ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This work is aimed on analyses of revenues from value added tax. These revenues are very important in public finance. The main goal of this work is to define independent variables of revenues and to create models for prediction revenues. For achieving this goal, it is used theory of tax revenues and mathematical - statistical methods of regression analysis and method of comparison. At first set the variables that affect the amount of revenues, then create equation for estimating revenues and eventually these predictions are verified on real data. Independent variable affecting revenues are GDP, GDP growth and tax rate. The best model for prediction is model based on GDP growth and difference in tax rate. We use method of comparison for searching conclusions in differences between tax duty and tax revenues. Tax duty is always higher than tax revenues. The uncollected tax revenues were in the values 6 - 22 mld. CZK. The final section search changes in the structure of tax duty in the years 2005 - 2012.
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Taxation of financial institutions
Kozák, Pavel ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
The submitted diploma thesis deals with the taxation of financial institutions, focusing on current trends in this field. Its aim is to analyze and compare implemented forms of taxation of financial institutions in selected countries. The first chapter provides the analysis of taxation of financial institutions in the Czech Republic and focuses on the specifics related to corporate income tax and value added tax. The second chapter discusses the approach to the taxation of financial institutions in selected countries where the focus is on the financial stability contribution, financial activities tax and financial transaction tax. The third chapter deals with the development of the implementation of the financial transaction tax in the European Union. Moreover, briefly describes the process of these discussions and examines the current proposal for a Council Directive implementing enhanced cooperation in the area of financial transaction tax. The thesis also contains an approximate prediction of tax revenues in case that the Czech Republic implemented the European financial transaction tax.
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Accounting and tax aspects of leasing and loan
Šojdelová, Barbora ; Müllerová, Libuše (advisor) ; Matějka, Václav (referee)
The topic of this thesis is to analyze leasing and credit financing with a focus on the accounting and tax implications of these forms of financing assets of enterprise in terms if force in the Czech Republic. The theoretical part focuses on the legal, accounting and taxation areas in leasing and loans. The practical sections will then analyze the effects of regular and early termination of the leasing and loan contracts in terms of accounting and taxation.
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Sol-Gel Derived Au-Enriched TiO2 and TiO2-ZrO2 Photocatalysts and Their Examination in Photocatalytic Reduction of Carbon Dioxide
Matějová, Lenka ; Reli, M. ; Čapek, L. ; Matějka, V. ; Šolcová, Olga ; Obalová, L. ; Kočí, K.
Considering the aspects of preparation of gold-based photocatalysts and gold photocatalysis, it is worth a mention that it is more complicated issue than in the case of other noble metals due to the gold crystallinity. In this contribution some critical aspects of the gold photocatalysis will be discussed. Au-supported TiO2 and TiO2-ZrO2 photocatalysts and their pristine counterparts were prepared by using the sol-gel process controlled within reverse micelles environment and by impregnation under vacuum. All photocatalysts were characterized by OEA, ICP/MS, N2 physisorption, XRD, TEM/SEAD and UV-Vis. The performance of laboratory-prepared photocatalysts was examined in CO2 photocatalytic reduction and was compared with the catalytic performance of commercial TiO2 Evonic P25. Logically, the determined physicochemical and optical properties of photocatalysts were correlated with their catalytic performance and some interesting aspects of gold photocatalysis were revealed.
Fulltext: content.csg -  PDF
Plný tet: SKMBT_C22013080910510 - PDF
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