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Energy Taxes in the Member States of the European Union
KUNSTOVÁ, Kateřina
The aim of the diploma thesis is to determine similar features of member states in the field of energy taxation on the basis of selected indicators. The theoretical part describes the internal market of the European Union and the harmonization of energy taxes. The harmonization sets out the minimum energy tax rates that Member States must apply. Subsequently, specific energy taxes in the tax systems of individual member states of the European Union are described. In the practical part, a cluster analysis is performed, which merged similar countries within selected indicators. Selected indicators are the share of energy taxes in GDP and total tax revenues, the share of household expenditures on energy products in GDP and total household expenditures, and the tax revenue from energy taxes per capita. Cluster analysis is evaluated using the arithmetic mean, standard deviation and coefficient of variation of the given indicators within the resulting clusters. The clustering was carried out in 2008 and 2020. In both years, five clusters were published at a distance of 5. The structure of clusters is changing mainly due to changes in the indicator of tax revenue from energy taxes per capita. However, the cluster with independent Luxembourg does not change, and this is also due to high GDP, which affects the share indicators. The importance of share indicators cannot be neglected either, mainly due to the influence of GDP. The similarities of states that have a common history or geographical location can be observed in the clusters.
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Long-term assets in terms of accounting, taxes and finance
KUNSTOVÁ, Kateřina
The goal of bachelor's thesis is to analyse long-term assets in terms of accountancy, taxes and finance and to evaluate acquisition, valuation, keeping records and accounting in selected accounting entity. A partial aim is to compare book depreciations and tax-off depreciations and possible recommendations for optimization of depreciations. The theoretical part defines acquisition, valuation, keeping records, accounting, depreciation and disposal of tangible and intangible assets in terms of accounting and tax legislation, where there is a difference between individual laws. The most important part is depreciations. Financial analysis focused on long-term assets and sources of financing of long-term assets are defined in terms of financing. All these areas are applied in the practical part to a selected accounting unit, which is the company ČD Cargo, a.s., An analysis of the data is performed based on the information provided by the companies, specifically the analyses of the acquisition, valuation, keeping records, accounting and disposal of assets, the calculation of the financial analysis and the analyse of the sources of financing. Book depreciations and tax-write off depreciations are calculated and compared not only due to deferred tax liability. Finally, recommendations are made for improvements in certain areas of long-term asset management.
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