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Tax Aspects of a Selected Company
Picková, Vendula ; Vítek, Leoš (advisor) ; Moravcová, Jana (referee)
The subject of my bachelor thesis is tax duties of Construction Company SNN Bechyně a.s. The main purpose is to describe and analyze the economic situation of company and the tax burden in period 2009--2012. The first part contains general information about the enterprise and financial analysis using economic indicators. The second part deals with company tax burden analysis. Firstly there is theoretic description of taxes (income taxes, value added tax, property tax, road tax) and then using on the real enterprise data. The last part focuses on optimization aspects which are used by the company to decrease its tax burden and new possibilities of decreasing the tax burden even more.
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The state support of the building savings
Švec, Daniel ; Urbánek, Václav (advisor) ; Moravcová, Jana (referee)
In this diploma thesis I have dealt with the description of the most significant public expenditures, mandatory expenditures. I have focused on building savings, the state support for building savings and the profitableness of building savings as a whole. In the first part of the work, different types of public expenditures are defined and categorized; you may also find there a definition of mandatory expenditures. This section also contains the historical development of building savings to the current form and the development of the basic indicators of building savings in the Czech Republic. Another part is devoted to legislative regulation of building savings; this section also contains the development of the state support and its impact on the state budget. The third, analytical part contains an analysis of microeconomic benefits and macroeconomic consequences for the economy. In this part I analyze the profitability of the savings phase and the cost of credit phase of the building savings, compared with the selected alternative products. At the end of this chapter I will try to offer a picture of the possible forms of the building savings in the future.
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Tax aspects of the distribution of profit
Ivanova, Elena ; Vítek, Leoš (advisor) ; Moravcová, Jana (referee)
The thesis focuses on the the distribution of profit from a tax perspective. The aim of the thesis is to determine how different tax conditions of distributed profit affect the taxpayer's tax burden. For the purpose of achieving the aim of this thesis the comparison of selected test cases of the distribution of profit was made. The thesis analyse the law conditions for distribution of profit in the legal system of the Czech Republic and the rules for the assessment of this area in the international context. The thesis is devoted to methods of avoiding double taxation at the national level and the international level.
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Daňové úniky u daně z příjmů právnických osob
Kůta, Milan ; Vítek, Leoš (advisor) ; Moravcová, Jana (referee)
This diploma thesis deals with tax evasion of necessary consolidation of public finance in current period. The main goal of this thesis is analyze corporate tax evasion. This thesis is created by using literature, legislation and case law. For the estimate we have used the concept of tax gap, which is based on comparison of theoretical tax liability of the economy with the actual tax receipts.
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Analysis of the development of VAT in the Czech Republic in 2004-2012 and its impact on practice
Kuchynková, Tereza ; Moravcová, Jana (advisor) ; Vítek, Leoš (referee)
The topic of this diploma thesis is to analyze the development of the VAT legislation in the Czech Republic in the years 2004 -- 2012 assessing the impact of changes in the legislation on practice. The diploma thesis is divided into four parts. The first part deals with theoretical background of the current VAT tax theory. The following part focuses on harmonization of VAT within the EU, and this part also includes insight on the Green Paper as the future of VAT setting in the EU. The third part shows the structure of the VAT before and after joining the European Union as well as the most important amendments of the Czech VAT law. The last part is devoted to practical problems associated with the changes of VAT, here is also included a review of all VAT forms. At the very end of the paper the topic of reverse charge in the construction industry is analyzed based on author's own work experience.
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Public spending for education and evaluation of their effectiveness
Šedivcová, Andrea ; Vítek, Leoš (advisor) ; Moravcová, Jana (referee)
The Bachelor thesis deals with public spending for education and evaluation of their effectiveness. It includes functioning characteristics and financing of regional schools and universities. It provides the possibility of a global view of the entire education system in the Czech Republic. The first part of the thesis describes system of education in the Czech Republic, the second part deals with education funding from the public budget. Finally based on collected data the thesis analyzes and evaluates the effectiveness of spending on education by using methods 3E - economy, efficiency and effectiveness.
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eGovernment of the Czech Republic from a citizen's perspective
Moravcová, Jana ; Fortinová, Jana (advisor) ; Pour, Jan (referee)
This master thesis focuses on an evaluation of eGovernment of the Czech Republic from a citizen's perspective. The main goals of this thesis are to give an overview of services provided by the government to citizens in electronic way, to evaluate Czech eGovernment in comparison to foreign countries and to explore the relationship between Czech citizens and eGovernment. The goals will be accomplished by the research of literature resources concerning Czech eGovernment and by analysis of international studies which evaluate eGovernment from a global, world-wide, point of view. The relationship between citizens and eGovernment of the Czech Republic will be explored via a questionnaire survey, within which citizens' satisfaction with particular services, broadness and frequency of usage of eGovernment services will be examined, along with the citizens' opinion on innovations, which could be introduced in Czech eGovernment. The theoretical part of this thesis is comprised of an overview of Czech eGovernment services, followed by an evaluation of Czech eGoverment in relation to a number of foreign eGovernments. The questionnaire survey, together with the Czech eGovernment evaluation, and with the suggestions of innovations to be introduced in Czech Republic, forms the practical part of this thesis.
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