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4
records found
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Tax burden of nonprofit organizations according to the particular legal form
Benková, Eva
;
Vančurová, Alena
(advisor) ;
Slintáková, Barbora
(referee)
The thesis deals with comparing the tax burden of nonprofit organizations according to their chosen legal form. Based on the regulations of the Czech Republic the first part of the thesis describes the characteristics of nonprofit organizations and explains the main differences in the tax base and tax burden on the taxpayer. The second part compares the tax liability for income tax and value added tax. Calculations in this thesis are based on the data of the nonprofit entity whose main activity is equestrian sport. The third part compares the impact of the tax burden in model situations. In conclusion it is recommended what legal form would be the the most suitable for particular taxpayer, taking into account the scale and kind of realized income.
Detailed record
International tax planning and tax
evasion
Benková, Eva
;
Finardi, Savina
(advisor) ;
Vančurová, Alena
(referee)
In my work, I would like to address the issue of tax evasion in connection with cross-border transactions. I would like to explain the basic concepts and fundamental principles of taxation of income taxes in the EU or other countries. I will describe some of the regulations that relate to the topic, so that even the common nominator get an idea of their content. These include the "Convention for the avoidance of double taxation" or "Law on Money Laundering." It will also affect issues of permanent establishments and taxation, transfer pricing issues. Vouchers for abuse of rights transformations - specifically misuse mergers. In this work will be description of tax evasion, from the perspective of Czech law and EU law and international law. The work culminates examples of tax fraud with reference to individual judgments.
Detailed record
Increase of beta-glucosidase ZM-P60.1 production and activity in calli and protoplasts of transgenic plants as an answer to their cell proliferation activity
Benková, Eva
;
Brzobohatý, Břetislav
Detailed record
Use of green fluorescent protein (GFP) as a reporter gene in plants
Truksa, M.
;
Benková, Eva
;
Karlovská, L.
;
Havel, L.
Detailed record
See also: similar author names
4
Benková, Erika
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