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Comparative study of corporate income tax in the Czech Republic and Belgium
Müller, Šimon ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The subject of this bachelor thesis is corporate tax issue. The thesis defines this tax, analyses the basic principles of income statement´s earning´s conversion to the tax base, and provides its comprehensive technical insight. Next, this study refers to the fact that there are different approaches to corporate taxation throughout the European Union. In this context, a substantial part of the study is dedicated to a comparison of corporate tax in the Czech Republic and in Belgium. In conclusion, the steps towards harmonization of corporate tax are introduced, namely the CCCTB(Common Consolidated Corporate Tax Base).
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Dept problems in Czech accountancy
Lužová, Jiřina ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
This bachelor's work concerns itself with the issues of debts from the point of view of accounting. The content of this paper is a detailed specification of debts according to current accounting legislation in the Czech Republic. The paper covers general characteristics of debts and the principles of their correct billing, including the demarcation of settling relationships with foreign countries and also the issues of exchange rate differences in the debts area. Attention is also given to the high-risk and impregnable debts and their tools of capturing in accounting, more specifically to correcting the items and write-offs. This paper is also supplemented with the analysis of The Interpretation of the National Accounting Board regarding the debts and examples of its utilization in practice.
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Proposal of CCCTB Directive - a new direction in corporate income tax
Basáková, Karin ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The work deals with the current situation of the corporate income tax in the Czech Republic and the European Union. It analyzes the concept that the European Union intends to implement its territory - CCCTB concept and each chapter compares with Czech tax legislation. It discusses tax harmonization and coordination in the European Community. It also examines the relationship between tax and financial accounting within the European Union and describes the binding of a new concept of international accounting standards
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The recodification of civil rights in the Czech Republic from the perspective of accounting and taxes
Kourová, Miroslava ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The thesis deals with changes in accounting and taxes due to the recodification of civil rights in the Czech Republic. The aim of the thesis is to describe and explain changes due to the recodification. The thesis analyzes the new Civil Code and the Law of Business Corporations. The thesis features terminology changes caused by the recodification, analyzes amendments of laws and regulations related to accounting and taxes, and describes the individual changes in practice. The thesis ends with a few explanatory views of the Commission for the Application of the New Civil Legislation of the Department of Justice related to the topic of this thesis.
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Foreign currency in accountancy
Zelenková, Markéta ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The target of this bachelor thesis is to summarize the main rules for the correct conversion and the clearing of the foreign currency transactions connected with the Exchange rate differences in the Czech accounting system. The goal is to introduce particular cases from the easiest ones up to complicated book-keeping questions, which are solved by the conclusions of the National accounting council. Because of the tight interconnection of book-keeping and corporate income tax and also because of the many year ongoing affairs with the unimplemented Exchange rate differences, is the last chapter is devoted to corporate income tax. All conclusions stated in the following text arise from the applicable legislation, so the avid reader doesn't have to be afraid to precede the above mentioned recommendations in ordinary book-keeping practise. For the better illustration, solved book-keeping examples are parts of individual chapters.
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Regulation of Financial Reporting under IFRS and U.S. GAAP
Langmajerová, Tereza ; Jirásková, Simona (advisor) ; Vašek, Libor (referee)
This thesis deals with the issue of regulation and international harmonization of accounting with emphasis on application of International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles of the United States (U.S. GAAP). It describes their historical development, requirements for financial statements and it presents the convergence process of the two systems. It acquaints readers with the role of Conceptual Framework for Financial Reporting and by practical example of an existing American company it summarizes the main differences between the financial statements drawn up in accordance with U.S. GAAP and IFRS.
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Transformation of trading income before tax to tax base for legal entity
Špetová, Aneta ; Jirásková, Simona (advisor) ; Černý, Václav (referee)
The thesis pursues "transformation of trading income before tax to tax base for legal entity". The theoretical part of this thesis is divided into four separate chapters. The first chapter characterizes a term of accountancy and its regulation from view of international and Czech legislation. The second chapter deals with the legal entity income tax. It defines basic terms as taxpayer, tax object and tax base, tax period and rate of tax. The third chapter defines the selected costs (expenses), characterizes it from view of accountancy and taxation and adverts to possible impact of it on tax base. The last chapter deals with an alternation of tax base to the final tax duty. The practical part forms an all-embracing example, which engages in mentioned issues. The filling of the tax return is part of the example. The object of this thesis is to inform the readers about the transformation, to point out to wide range of acknowledge, which to be applied by a determination of the legal entity income tax.
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Personal income tax in terms of invidiual enterpreneur
Klepalová, Kateřina ; Jirásková, Simona (advisor) ; Černý, Václav (referee)
The thesis focuses on personal income tax in terms of invidiual enterpreneur by section 7 of Act. No. 586/1192 Coll. (the Income tax). The first part is focused on possibilities how to register economic activity and how to determine the tax consequently (tax evidence, accounting, expenses by percent of income, tax in form of a lump sum). The second part describes calculation of tax and a variety of corrections which can be used to legally reduce the tax. The changes that will appear in the Act in the near future are described too. Since the income tax is not the only mandatory payment, the next part is devoted to calculation of health and social insurance. The final part provides a practical example dealing with determination of optimal tax and levies of a fictitious family. The objective is to show how the institute of cooperating persons works and that it does not have to be profitable in every situation.
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Comparison of czech accounting standards with IFRS, with a focus on bonds
Vasilišin, Ľubomír ; Jirásková, Simona (advisor) ; Procházka, David (referee)
The main topic of this work is to provide information about accounting, methods of valuation of debt securities, mainly bonds, in terms of business units. There is detailed explaination of securities, their classification and valuation in accounting of discounted bonds and bonds with a coupon according to the methods of the czech accounting legislation and also the solution according to IFRS focusing on bonds. The work includes a view of the investor and the issuer of a bond. It contains the basic legal requirements relating to issuance of the bond and bond requirements which must contain according to the legal terms. In the examples are shown the effects of changes in the accounts, mainly balance sheet items and differences between using methods IFRS and czech accounting legislation. At the end there is a summary of the main differences between the czech legislation and international accounting standards.
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