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Tax optimization on a model American company through the jurisdiction of the Netherlands since 2006 to 2016
Choutková, Aneta ; Vostrovská, Zdenka (advisor) ; Hájek, Jan (referee)
International tax planning is a phenomenon of recent years. One of the ways suitable for a tax optimization is the use of the area bearing the sign tax haven, which is also the subject of this thesis. The possibility of optimizing is demonstrated on a specific model example of American company optimizing through the jurisdiction of the Netherlands, which is often used for this purpose. Optimization areas included in this thesis are dividends, interest and royalties. Then based on the creation of optimization structures is shown how a company can achieve tax savings and increase net profit. Work is divided into six chapters. The first chapter builds a theoretical framework. The second chapter deals with international investment flows and the special position of the Netherlands in this area. The third chapter examines the main aspects that make tax havens attractive. The fourth chapter describes the economic, business and tax environment in the Netherlands. The fifth chapter is created by the analysis of optimization for a specific model example. The final chapter discusses current initiatives of the OECD, EU and US in the fight against tax havens.
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Marketing mix of the fitness centre
Choutková, Aneta ; Khelerová, Vladimíra (advisor) ; Vojtíšek, Zdeněk (referee)
The aim of the thesis is to define and evaluate the marketing mix of the fitness centre World Gym Fitness Group Inc. and to recommend changes that would increase the efficiency of the marketing mix. The theoretical part is divided into two chapters and focuses on marketing mix of services and marketing environment. Within the crucial practical part there has been run a research to determine the mission of the company and clients´ satisfaction. The research is based on direct observation. The practical part contains at first general characteristics of the World Gym company. The next chapters are focused on the individual parts of the marketing mix of the fitness centre. The marketing mix includes services, price, promotion, distribution, physical environment and people. At the end all findings are summarized in the SWOT analysis and recommendations are designed to increase the efficiency of the marketing mix of the fitness centre.
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The analysis of the development of excise duty in the Czech Republic from 1993 to the present, with special amphasis on excise duty on mineral oils
Choutková, Aneta ; Chmelová, Pavla (advisor) ; Zeman, Karel (referee)
The main theme of this work is to analyze the twenty-year development of rates and revenues from excise duty on mineral oils in the Czech Republic during the years 1993-2012 and analysis of budgetary determination of the tax revenues in the same period. The theoretical part deals with tax theory with a detailed focus on excise duty on mineral oils.The practical part of the thesis deals with the analysis of the evolution of the legal framework that affects solved tax and significantly affects the thesis in other sections. In particular, the adoption of Act No. 587/1992 Coll. and No. 353/2003 Coll., the Excise Tax Act for an analysis of rates and revenues from excise duty on mineral oils. For the analysis of the development of the budget allocation of revenues is a key Act No. 1/2005 Coll., on the budgetary allocation of revenues from certain taxes for municipal authorities and state funds. Further, I analyze the relationship between the rate of excise duty on mineral oils and collection of the tax and realize that the higher rate of tax not always led to higher yields. Using analysis of the development of the budget allocation of revenues in the last section of the practical part, I am trying to assess the adequacy of the current settings and to propose some compromise.
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