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The Income Taxes and Securities
Cvetanova, Lilia ; Boháč, Radim (advisor) ; Marková, Hana (referee)
This thesis called "The Income Taxes and Securities" is aimed at reviewing a part of legislation dealing with revenues which may come from different kinds of securities. Securities are traditionally important instruments of the capital market and they also perform significant functions from a macro economical point of view. Security markets have experienced significant growth in past decades and securities became popular investment instruments for a wide range of small investors. Revenues generated from the transactions with securities are obviously interesting for the state authorities. The state wants to explore all these incomes to be able to tax them. In light of securities the most important taxes are the income taxes - personal income tax and corporate income tax. This thesis is divided into four relatively complex parts. The first one contains basic information about securities as an institute. It reviews the concept and characteristics of securities, their functions and classification as well. There are sources of the legal regulation of securities enlisted at last. The second part covers all kinds of securities known by the Czech legislation. This part describes all kinds of securities separately and briefly shows basic characteristics, obligatory elements and legal regulation of each one....
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The Taxation of Income from Ownership Interests in Companies and Cooperatives in the Czech Republic and the European Union
Cvetanova, Lilia ; Boháč, Radim (advisor) ; Marková, Hana (referee)
123 Summary This rigorosum thesis called "The Taxation of Income from Ownership Interests in Companies and Cooperatives in the Czech Republic and the European Union" is aimed at reviewing measures and manners of taxation of revenues which may come from ownership interests in companies and cooperatives in the Czech Republic and the European Union. Companies are founded especially for business purposes and they are very popular form of entrepreneurial activity. They allow accumulating a considerable amount of capital and a cooperation of several different subjects, which brings added value. Different revenues generated from the ownership interests are obviously interesting for the state authorities. The state wants to explore all these incomes to be able to tax them. With respect to ownership interests the most important taxes are income taxes - the personal income tax and the corporate income tax. This thesis is divided into five relatively complex parts. The first one contains basic information about the ownership interests as an institute known by the Czech legislation and Community Law. It reviews the concept and characteristics of the ownership interests of a capital nature. The second part briefly describes the two Czech income taxes and the ways of their collection. Than there is a chapter dealing with...
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The Income Taxes and Securities
Cvetanova, Lilia ; Boháč, Radim (advisor) ; Marková, Hana (referee)
This thesis called "The Income Taxes and Securities" is aimed at reviewing a part of legislation dealing with revenues which may come from different kinds of securities. Securities are traditionally important instruments of the capital market and they also perform significant functions from a macro economical point of view. Security markets have experienced significant growth in past decades and securities became popular investment instruments for a wide range of small investors. Revenues generated from the transactions with securities are obviously interesting for the state authorities. The state wants to explore all these incomes to be able to tax them. In light of securities the most important taxes are the income taxes - personal income tax and corporate income tax. This thesis is divided into four relatively complex parts. The first one contains basic information about securities as an institute. It reviews the concept and characteristics of securities, their functions and classification as well. There are sources of the legal regulation of securities enlisted at last. The second part covers all kinds of securities known by the Czech legislation. This part describes all kinds of securities separately and briefly shows basic characteristics, obligatory elements and legal regulation of each one....
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Taxation of income from securities in the Czech Republic and the European context
Cvetanova, Lilia ; Vančurová, Alena (advisor) ; Jelínek, Michal (referee)
This Thesis describes the manner and the rate of the taxation of revenue floating from securities to individuals. The Thesis covers this kind of taxation in the Czech Republic and certain European countries. The aim of this paper is also the comparison of the effective tax rates of the yields floating from shares and bonds in different European states. The first part contains basic information about securities as an institute and basic characteristics of shares and bonds as defined by the Czech legislature. The second part deals with the two Czech income taxes and the question of double taxation. The third part is dedicated to certain aspects of international tax conventions concerned with the topic. The last part describes the ways that European countries use to tax revenues of individuals from shares and bonds. Also it compares the effective tax rates that apply on these revenues. There is also a description of the situation when Czech tax residents do tax their income from foreign sources in the Czech Republic.
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