|
|
Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and selected EU countries)
Nováková, Karolina ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
1 Summary The topic of this diploma thesis is taxation of companies' income. The aim of the thesis is to describe and introduce question following from the application of income tax act to the companies. The accent is put on the taxation of dividends. Taxation of companies' income plays a vital role in decision making process of domestic as well as foreign investors where to invest their finances. The thesis is focused on the analysis of Czech tax legislation made through a comparison with the Slovak basic tax legislation. The first chapter deals with the delimitation of core concepts related to the taxation of incomes. It focuses on the income tax act, aspect of natural person's taxation and artificial person's taxation. The second chapter is concerned of characteristic related to taxation of personal companies and stock corporations. The third chapter presents basic terms of dividend's taxation on the domestic as well as on the international level such as the core concept of dividend or tax domicile. The fourth chapter examine the European tax legislation and harmonization of tax legislation within the European Union. The fifth chapter illustrates taxation of domestic payment of dividends and its characteristics related to the natural and artificial person as recipients of dividends. The sixth chapter...
|
|
|
A comparison of taxation of income from employment in the Czech Republic and the Federal Republic of Germany
Smetana, Václav ; Novotný, Petr (advisor) ; Kohajda, Michael (referee)
- A comparison of the taxation of income from employment in the Czech Republic and the Federal Republic of Germany The main objective of this thesis is to compare the taxation of income from dependent activities (especially from employment) in the Czech Republic and the Federal Republic of Germany. The thesis consists of an introduction, five chapters and a conclusion. Chapter One is rather theoretical and deals with general terms of the tax theory. The term "dependent activity" is defined in chapter two. Chapter Three compares and contrasts the components of individual income tax in both countries. Chapter Four offers a brief and simplified comparison of the tax burden of an individual in the Czech Republic and the Federal Republic of Germany. The last chapter is concerned with double taxation and its prevention. The tax rate in Germany is higher than in the Czech Republic. Nevertheless, the German tax system takes more into account the individual tax payer's ability to pay taxes as well as his specific social situation. A more complicated tax system like that, however, demands very high standards from the state administration. When an employee is working abroad, it is essential to determine his tax residence - limited or unlimited tax liability - in order to properly calculate his income tax....
|
|
|
Legal Regulation concerning Tax Obligations of Business Associations
Novotný, Vladimír ; Karfíková, Marie (advisor) ; Novotný, Petr (referee)
Association of entrepreneurs for performance of their collective activity on the basis of a Partnership Agreement, concluded according to Civil Code, is a relatively frequent phenomenon. This legal form, which does not give rise to a new legal entity, is used especially by entrepreneurs - individuals for their consistent gainful activity. Partnership members - partners - are subject to the private-law regulation contained in the Civil Code. A Partnership Agreement, which is one of the types of civil-law contractual relations, is suitable for association of parties intending to carry out a collective one-shot activity, for performance of a one-shot project. At the same time, partnership members conducting a business activity are also subject to public-law regulation, a. o. in term of taxes. The legal regulation of taxes is insufficient for the purpose of performance of permanent business activity in the form of a partnership - a lot of facts are not explicitly laid down, but have to be construed only, which means high legal uncertainty for the partnership members as taxpayers. The rigorosum thesis includes an analysis of the legal regulation applicable to the partnership members and, using the construction recorded in case law and on the basis of the legal opinions contained in professional...
|
|
|
International double taxation
Körbl, Hugo ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
práce v anglickém jazyce International double taxation International taxation is a very large topic. It is possible to write hundreds of pages about this subject but there will still be many problems which will be waiting for their solution. This theme is also very interesting and in this time very actual. I am sure that importance of international taxation will be highly raising in the future. This is caused by high intensity of the mobility of people and corporations, capital, services, and property but on on the other side it is caused also by still higher and higher number of tax evasions. The states are then forced to make a larger effort in cooperation between them and also to try to prevent the tax evasions. Double taxation agreements should be considered as a good solution for prevention of tax evasions and also mainly only these treaties can assure fair distribution of paid taxes between the states. It wasn't possible to make comprehensive analysis of this large subject in this relatively short thesis. So I decided to focus only on some issues of international double taxation. I was trying to choose issues which make often problems in application or issues which I am considering as very interesting. Sometimes the work on my thesis was not easy because of high number of different opinions....
|
|
|
International and domestic aspects of double taxation
Ferková, Marianna ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
This diploma thesis deals with different aspects of international and domestic double taxation. Within international double taxation short treatise about national legislation related to double taxation is followed by the longer part dedicated on the tax conventions on income and capital which are the most effective instrument in the field of double taxation elimination. Then the negotiation process and their place in czech domestic legislation is described. One part focuses on the role played by European union in direct tax adjustment. Part about residence determinig (both individuals and companies) in case of existence of the tax convention and in case of its absence follows. Unilateral, multilateral and bilateral measures especially are desribed. As the example to illustrate the impact of different methods used to eliminate double taxation on tax is given practical calculation. Double taxation elimination procedure is explained on the concrete kind of income (dividends) at the end of the international double taxation charter. Within domestic double taxation its causes and kinds are desribed. Finally, last part looks at current and forthcoming czech legislation related to economical domestic double taxation.
|
|
|
Accidents prevention and safe movement on watercourses in the Czech Republic
Tesařová, Kateřina ; Novotný, Petr (advisor) ; Polášková, Marcela (referee)
This work focuses on the possibilities of accidents prevention and safe movement in the Czech water tourism in the comparison with the advanced preventive-safety system of tourist-mountaineering activities in Alpine countries. I am concerned with the level of Czech safety system by finding out the number of persons to which the accidents and drownings on our rivers refer to in this work. Further on I consider whether a specific type of publication is successful on the market of water tourism and canoeing area as a mean to increase the safety, and which other kinds of means are used to reduce the quantity of accidents. I summarize which subjects are interested in this issue and by which manner they participate in improving the conditions on the water in the main part of this work. I suggest the possibilities of increasing the safety on Czech watercourses in the conclusion. Following methods were used in this work: the method of induction on the basis of questionnaires, the method of processed results of dialogues with selected rental shops comparison and the descriptive statistical methods in the form of graphical analysis. The water safety shifts forward by minor steps. Even the rental shops and further on the fire brigade or regions for examlple participate in the safety of their customers and...
|
|
|
New trends in regulation of banks
Kvízová, Marie ; Bakeš, Milan (advisor) ; Novotný, Petr (referee)
This thesis describes and critically evaluates the new trends in the regulation of banking sector, which identifies primarily within the European legislation. First chapter deals with institutional architecture of the regulation and supervision in the Czech Republic as well as in the European Union, when it analyses advantages and disadvantages of integrated model of supervision and describes the powers of newly established European supervisory authorities including its consequences. Second part focuses on the Capital Requirement Directive (well known as CRD), especially on contemporary worldwide and European trends, which are reflected in the new proposals of directly applicable regulation and supplementary directive, which should replace contemporarily valid version of CRD. Last part of the thesis specializes in controversial topic of remuneration, which has been already transposed into Czech legal system.
|
|
|
Invasive plants
Křivánková, Anna ; Skýbová, Jana (advisor) ; Novotný, Petr (referee)
In my thesis I focused on non-native plant species in the Czech Republic, thein distribution and subsequent disposal. My thesis is divided into several parts, the first describing the general characteristics, history and consequences of plant invasions. In the next section I focused on the most dangerous species, with pointing out their origin, disposal and use. Finally, I analyzed natural history books and the information compiled in tabular form.
|
|
|
Vertebrate skelets as a teaching aids
Kolovrat, Jiří ; Řezníček, Jan (advisor) ; Novotný, Petr (referee)
1 Abstract This bachelor paper vindicates the need of using educational tools during the educational process. Furthermore, it elevates cooperation between a teacher and pupils (students) when creating the tools themselves. It defends higher efficiency of thus supported educational process. The bachelor paper presents brief instructions how to prepare skeletal mounts of animals (mammals, reptiles and birds). It describes the procedure of preparation and it accents possible difficulties of preparation itself especially when cooperating with pupils (students). Genuine skeletal mounts will become the result of the cooperation. Key words: didactic tools, skeleton, education (skeletal mount)
|
|
|
Studený důl in primary school field-instruction
Matějková, Hana ; Novotný, Petr (advisor) ; Jančaříková, Kateřina (referee)
(Abstract) My thesis explores the use of the Studeny dul site for learning purposes, namely biology and fundaments of civic and natural science, on the primary school level. My study aims at examining a field trip on the primary school level, and at attracting students' attention to the marginalized group of bryophytes. To meet these objectives, I have designed four field trips that focus on observation of transformations within natural world depending on the changes specific to the four seasons. While engaging with the natural environment, students perform practical tasks and exercises that aim at deepening of their knowledge acquired previously in the classroom. Students of a primary school in Plzen participated in field trips within a span of one school year. My primary objectives consisted of strengthening students' positive relationship with nature, and of understanding of the relationship between the human and nature.
|
guest ::
RSS feed.