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Development of the differences between the implicit and the nominal corporate tax rate in the Czech Republic
Barešová, Eliška ; Kubátová, Květa (advisor) ; Čuříková, Hana (referee)
The thesis entitled Development of the differences between the implicit and the nominal corporate tax rate in the Czech Republic deals with the amount of the implicit and nominal corporate tax rate, particularly the issue of the difference between the amounts of these rates. Examination of the rates follows the description of the characteristics of corporate income tax, the analysis of the advantages and disadvantages of this tax and its share of the total taxation . Furthermore, the thesis analyzed the method of calculating the effective tax rates and implicit tax rates on capital and corporate income. For comparison the thesis includes the analysis of the evolution of nominal and implicit tax rates on corporate income in the European Union and in the Czech Republic . For the final analysis, it is essential that the thesis presented as individual changes in the law on income tax since its introduction into the Czech legal system since 1993 to the present. Only with knowledge of legislative changes, it is possible to determine the relationship between nominal and implicit tax rate on corporate income, which deals with the thesis in the final analysis.
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The Development of VAT in European Union during the Financial Crisis
Pecková, Zdeňka ; Kubátová, Květa (advisor) ; Čuříková, Hana (referee)
The thesis is devoted to the development of value added tax in the period of financial crisis in European Union. The aim of the thesis is to answer a hypothesis, if European Union member states act according to economic theories in the field of VAT tax policy. The opening chapter explains the term of financial crisis, its development in USA and spreading out to other world markets. An introduction of the most important economic theories regarding taxes, which will serve as a theoretic background for the further analysis, follows the first chapter. The process of implementation and harmonisation of VAT European Union is described in the third part. The last unit is dedicated to the analysis itself, which is done by decomposition of VAT to rates and revenues of the tax. The development is displayed by comparison of the year 2008 and 2013.
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Taxes on consuption in the EU and South America
Švecová, Klára ; Kubátová, Květa (advisor) ; Čuříková, Hana (referee)
The content of this diploma thesis is the analysis of the systems of consumption taxes in the European Union and in South America. The main aim of this thesis is to test the hypothesis that the proportion of consumption taxes in the total tax revenue is higher in the less developed countries - specifically in South America, than in the European Union member states. The hypothesis is verified by the comparison of the structure of the total tax revenues and consumption taxes in the EU and in South America. The thesis describes the consumption taxes and the harmonisation of it in both areas and the ways of combating tax evasion used in these two areas.
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Effective corporate income tax rates of selected companies
Hladká, Jana ; Kubátová, Květa (advisor) ; Čuříková, Hana (referee)
This thesis analyzes an impact of a company size to its effective tax rate. Back looking microeconomics principle is used for the analysis. A dependence of the effective tax rate and company size measured by the employee headcount is verified for the segment NACE 23 in the Czech Republic for the period 2003 -- 2012 in the thesis. The dependency is proved by a negative correlation between the effective tax rate and the company size. The thesis contains also the analysis of historical development of relevant sections of the Czech Income Taxes Act. An impact of particular items adjusting accounting profit or loss to the tax base is analyzed through an alternation coefficient. The alternation coefficient is calculated on the accounting/tax items of the particular company operating in segment NACE 23.
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The tax system of the United Kingdom and its comparison with the Czech tax system
Zavadilová, Dominika ; Čuříková, Hana (advisor) ; Kubátová, Květa (referee)
The bachelor thesis deals with the comparison of the tax system in the Czech Republic and Great Britain (UK). The aim of this work is to describe these two tax systems and subsequent execution of comparative analysis. The work is divided into three chapters. The first chapter describes the tax system in the Czech Republic, the second chapter focuses on the current tax system in the UK. In the last part of this work is a comparison of the tax systems on the basis of selected indicators relating to taxation. These indicators are the tax mix, tax burden, tax determination and evolution of tax rates on personal income, corporate income and value added tax. This comparative analysis is made in the form of graphs.
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Effective tax rate on corporate income
Čuříková, Hana ; Kubátová, Květa (advisor) ; Teklý, Lukáš (referee)
I deal with the effective tax rate of corporation tax in the Czech Republic in my bachelor thesis. Effective or implicit tax rate is an indicator that measures the actual tax burden in individual states. It's a rate, which in itself reflects not only statutory, or nominal tax rate, but also other aspects of the tax system, which affect the total amount of tax paid. The first and the second parts deal with different effective tax rates and their explanatory power. The third part is analytical. The aim is to compare effective tax rates of selected companies in the Czech Republic and explain which factor caused the differences. The analysis is made in the form of graphs.
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Effective communication and optimatization of business processes
Drábek, Martin ; Kubešová, Vlasta (advisor) ; Nováček, Jan (referee) ; Čuříková, Hana (referee)
Tato práce popisuje způsoby komunikace a řízení informací v rámci podnikových procesů. První část je zaměřena na oblast efektivní sociální komunikace a mezilidské komunikace v pracovních činnostech. Další část se věnuje definici správného zacházení a práce s podnikovými informacemi. Je zmíněna také podpora automatizace podnikových komunikačních procesů pomocí nástroje workflow a podnikové informatiky. Závěrečná část nahlíží do popisu situace a komunikačního prostředí v konkrétní organizaci, které je porovnáno se zmíněnými teoretickými standardy a přístupy. Je zde také krátká úvaha o vlivu národností kultury na specifika podnikové komunikace.
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