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Comparison of employee benefits from the tax perspective
Pabianová, Eva ; Říhová, Lucie (advisor) ; Vančurová, Alena (referee)
This bachelor thesis deals with tax advantage of the most provided employee benefits and is divided into four parts. The first chapter defines the term employee benefits, their importance and potential breakdown. The second chapter deals with the basic tax aspects of employee benefits. The third chapter shows which benefits are most often provided in the Czech Republic and assess their relationship to income tax, value added tax and social insurance and health insurance. The fourth chapter outlines a proposal for tax reform in 2013 and its possible impact on benefits. To identify the most favourable benefits are generally used scientific methods such as correlation analysis.
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Analysis of the VAT on postal services in the European context
Brdková, Kristýna ; Říhová, Lucie (advisor) ; Zídková, Hana (referee)
This bachelor thesis deals with the VAT regime for postal services in the European Union. It describes the European Union's approach to this issue, its history and describes the current VAT regime in the postal services in the Czech Republic. The thesis defines the major problem areas of the current VAT regime in the postal service and there are summarized the main approaches to the taxation of postal services in the future.
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Comparison of European and Czech law of environmental taxation
Jeřábková, Michaela ; Říhová, Lucie (advisor) ; Bauernöplová, Veronika (referee)
This bachelor work deals with the differences between European and Czech environmental tax adjustment. The first part focuses on the general definition of environmental taxes. Further, in the introductory section, is describing the harmonization of taxes through the tax reforms. For subsequent defining differences is state analysis of European energy directive and also the Czech law, called stabilization of public budget act, which includes environmental taxes. Susequently, the differences are analyzed in one area of immunity in a particular case. The conclusion attend to compliance the Czech law with European directive text, which are used by the ruling of the European Court of Justice.
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The development of balneology and its hotel's management
ŘÍHOVÁ, Lucie
The bachelor work (thesis) is processed at the Aurora Spa Trebon, Ltd.. Aurora Spa occupy a stable position among the other spa facilities and their main advantage may be particularly pleasant environment, high professional level of service and attractive location. The introductory part contains a review of literature on the topic " The development of balneology and its hotel's management", where the result was explained as a spa as well as provides an explanation of how closely linked with its spa hotel's management, which is actually the initial information for their clients, first site, which introduces an initial impression on existing and potential clients. Information was gathered from available literature of our and foreign authors dealing with the spa in conjunction with hotel's services. The practical part is focused on the company Aurora Spa Trebon, Ltd., where he briefly describes the operation of the organization. The practical part will be evaluated services, the breadth and depth perception, and offers a form based on the research methodology, which is compiled from a survey reviews and on internal documents provided by Aurora Spa for a period of five years between 2006 - 2010.Where are clients included the characteristics, composition of the respondents, attendance self-paying patients to complexe's patients, which is a priority target group for the spa and how much is important to them, The average length of stay, stay and selling finally evaluates medical, accommodation, dining services. The synthetic part of the discussions and proposals is the definition of certain points that would lead to further improve the competitiveness of these spas, improve their services in the future given the current situation on domestic and foreign markets.
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Property tax and it`s importance during economic crisis
Surka, Ondřej ; Říhová, Lucie (advisor) ; Schvábová, Andrea (referee)
Bachelor`s thesis deals with the importance of the property taxes in recent world. The emphasis is put on the understanding of continuous development of property taxes mainly on the function of the property taxes revealing during the economic crisis. This thesis also includes a detailed specification of the Czech property taxes so the thesis is complex. The last chapters focus on the property taxes and their importance during economic crisis in various economics.
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Applicability and carry-over of tax losses, compared with the rules of the selected EU countries.
Fuksová, Barbara ; Říhová, Lucie (advisor) ; Vančurová, Alena (referee)
The aim of this bachelor thesis is to capture the development of legal regulations of a deduction of tax losses and its practical application and to compare the current legislation in the Czech Republic with the selected countries of the European Union. The thesis has character of qualitative research. The first three chapters contain descriptive research, which draws primarily from the legislative sources. The last part includes comparative analysis based on the information from Ernst &Young about the corporate taxation in the EU. The comparison shows that the Czech Republic with its terms does not significantly differ from the rest of the EU. Conditions for the deduction of the tax losses in individual countries are various but we can find their common features. Almost all member states have certain restrictive conditions, which are designed to prevent abuse of the deduction of the tax losses in the economically unjustified cases. Individual circumstances vary only in the form but their purpose is identical. The comparison also shows that there are elements that may limit the overuse of the deduction of the tax losses and stabilize the revenue of the public budgets. But the Czech Republic does not use these elements.
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Tax Measures during the Crisis 2008 - 2010
Kostohryz, Jiří ; Kubátová, Květa (advisor) ; Říhová, Lucie (referee)
The goal of this work is to analyse advantages and limits of tax measures taken to fight the crisis in period 2008 to 2010. In this work are motives and consequences (economic stimulation vs. needed state budget income) described. To achieve the goal of this work next methods were used: literature review, analysis, comparison and deduction. The research is focused on tax measures taken to fight the crisis all over the world, then specially in the Czech Republic. The comparison of most frequent tax measures in EU and OECD shows the tendency to take the advantage of stimulation effect of lowering taxes (mostly corporate income tax and taxation of labour). In the analysis of concrete measures economic and tax theory, historical and foreign experience were used. Finally the tax measures taken in the Czech Republic are similar to the main stream all over the world. The Czech anti-crisis measures are focused on lowering taxes more than on government expenditures increasing. In 2009 we can see a tendency to lowering taxes in the Czech Republic. On the other hand emphasis on fiscal function of taxes begins to prevail in 2010.
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Tax aspects of assignment to the Czech Republic
Zusková, Kristýna ; Kubátová, Květa (advisor) ; Říhová, Lucie (referee)
The diploma thesis analyses both legislative and tax aspects of employment assignment structures. First part of diploma thesis summarises data concerning Czech and European labour migration. Second part of the document focuses on the definiton of legal framework of assignment in view of the Czech republic legislation, legislation of the European Union and partly in view of the legislation of non-EU member states. Wide legal framework finally leads to definiton of three basic possible employment structures. Two of them are described in diploma thesis in more detail. The final part of document analyses tax aspects of mentioned assignment structures. This part also refers to international social security and health insurance aspects as well as selected labour law implications. The last part ends with analysis of relevant judicature of The Supreme Administrative Court of the Czech Republic and The Constitutional Court of the Czech Republic.
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