National Repository of Grey Literature 2 records found  Search took 0.02 seconds. 
Development of corporate tax collection in the Czech Republic
Dragomirecký, Erik ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The diploma thesis is aimed at analysis of corporate income tax, often discussed part of a tax system, which has lately been also subject of a tax competition. The primary objective of this work is analysis of collection of corporate income tax in the Czech Republic, according to taxpayers, and different economic sectors NACE. The secondary objective is analysis of tax deduction, especially donations, spending on research and development, and tax credit. The applied methods are analysis, comparison; out of the mathematical and statistical methods regression analysis is used. The analysis is done on years from 2005 to 2013.
Income tax in the United States of America
Dragomirecký, Erik ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of this bachelor thesis is an analysis of the United States' tax system. The main attention is concentrated on direct taxes, especially on the federal and state level, where they are collected. The thesis is aiming to give the reader a complex view of the options of the tax determination in chosen federal republic, in which each state has relatively big autonomy. There are three chosen states in this work, on which are shown distinctions in the tax system. As a whole, the tax system can be determined as very sophisticated. The mentioned data are valid for the tax year 2012 unless otherwise stated.

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