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Place of Taxable Supply Identification Issues
Bublíková, Barbora ; Moravec, Lukáš (advisor) ; Kukalová, Gabriela (referee)
Correctly determining the place of supply for intra-community trade is the most important aspect in determining the subject of mandatory grant tax. The aim of the thesis is to define value added tax and identification problematic issues of the place of taxable supply to VAT and devise their answers. Main task is process easier interpretation of place of taxable and utilize this information on examples.
The theoretical part is focused on the definition of the basic words of VAT. Attention is paid to the basic concepts and taxpayer, which are also an important prerequisite for the identification of the person with tax liability.
The subject of the analytical part is analysis of the place of taxable transactions with a simple explanation with the help of professionally literature and application findings on specific examples.
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Evaluation of the Administration and Yields of the Real-estate Tax in Olomouc city
Sedláček, David ; Kukalová, Gabriela (advisor) ; Milan, Milan (referee)
Thedissertationdealswiththe tax on immovableproperty and itsimportanceforthe city of Olomouc. It containsananalysisoftheactuallawofthe tax on immovableproperty a tries to incorporateitintothe standard tax systems. There are accentuatedthepossibilitiesforthe municipality withregard to theincreasingordecreasingofthe tax revenue. Thedissertationevaluatesthe tax on immovablepropertyregardingthecity of Olomouc in theyears 2009 až 2016 and comparesit to similarcitiesof Ústí nad Labem and Liberec.
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Evaluation of Unreliable Tax Payer Implementation in VAT Evasion
Lišková, Svatava ; Kukalová, Gabriela (advisor) ; Jiří, Jiří (referee)
The Financial Administration of the Czech Republic uses different instruments and procedures in struggle against VAT evasions. The most important instrument used today is the so-called Institute of Unreliable Tax Payer. The dissertation is focused on basic principles of the Institute of Unreliable Tax Payer, discovering its deficiencies and making suggestions for improvements. The main emphasis is placed on critical view of each standard of the Institute of Unreliable Tax Payer. Finally the dissertation evaluates the Unreliable Tax Payer implementation in VAT evasion.
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Evaluation of the Insurance Rate Development in Social Security in the Czech Republic
Sladká, Štěpánka ; Kukalová, Gabriela (advisor) ; Eva, Eva (referee)
Thesis topic was chosen Assessment of development of social security in the Czech Republic. The work is divided into two parts. The first theoretical part includes the history of social insurance in Czechoslovakia, its development and description of the current situation in the context of the rules which the social insurance in the Czech Republic has passed. The second part is an analysis of social insurance from publicly available data, which are transferred into summary tables and graphs. Analyzed the number of payers of insurance premiums, income and expenditure on social security, debt structure and success of premium collection. The final section is an assessment of the current social insurance system in the Czech Republic are proposals to increase income, thus to stabilize the system of social insurance premiums.
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Evaluation of the Success of the Recovery of Claims of Social Security Contributions within the Czech Social Security Administration
Brdičková, Radka ; Kukalová, Gabriela (advisor) ; Ilona, Ilona (referee)
The thesis analyzes the relevant methods of enforcement of debts to the social security contributions and evaluates the succes rate of individual procedures within the Czech social security administration. The first part of the work is focused on defining the theoretical background, as the basic concepts, including the basic layout of the social security. Furthermore, it presents the general procedure of enforcement of claims in the splitting of the administrative and judicial enforcement of the decision and the application of the claims in the other proceedings. In the analytical part are analyzed and compared different methods of enforcement, both in cooperation with court executors and tax execution, especially their impact on the development of receivables and collection of premiums in 2013 and 2014, and the effectiveness of various methods in practise. Based on the survey proposes some possible solutions leading to increased succes practices of individual methods of recovery and also to streamline, improve and speed up the work of employees who deal with debt recovery.
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Stock Analysis
Král, Petr ; Pfeiferová, Daniela (advisor) ; Kukalová, Gabriela (referee)
The content of the Bachelor thesis named,, Stock analysis "is, as other theses, divided into two parts, which are the theoretical basis and practical part, taking primarily information from the first part and personal experiences with the movements of stock prices.
In the first part the reader learns the basic building blocks, procedures and principles of functioning fundamental analysis as global analysis, industry analysis and company analysis and as graphs, graphical modeling and technical analysis methods.
The second part of the thesis is a subsequent application of theoretical knowledge of technical analysis to predict the progression of stock title known as automotive concern Volkswagen before the scandal Dieselgate when shares of the company had one of the largest declines in history.
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The Assessment of Specific Insurance of Foreigners in Public and Commercial Health Insurance Systems in the Czech Republic
Schořovská, Kristýna ; Kukalová, Gabriela (advisor) ; Jaroslav, Jaroslav (referee)
This thesis is focused on insurance for foreigners in the systems of public and commercial health insurance in the Czech Republic. Evaluate the effects that would result from the integration of foreigners into the public health insurance, based on the gross costs of the annual reports of commercial insurers and based on the income statement. Work gives a comprehensive overview of the current health care system in the Czech Republic, and design optimization.
The first part is devoted to health systems, which are used in the world. They are defined by their key characteristics as well as their advantages and disadvantages. The second part is devoted to public and commercial health insurance in the Czech Republic, where the two systems are compared. In the third part we are analyzed the conditions, limitations, exclusions and insurance products offered price between commercial insurers. There are also quantified the costs and revenues associated with the inclusion of commercially insured foreigners in public health insurance. In the final part evaluates the balance of income and expenditure, which would hold a public health insurance, including the formulation of their own opinion on optimizing the system.
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Evaluation of the Tax Burden on the Selected Group of Natural Persons in the Czech Republic and in Russian Federation
Puchkova, Kseniia ; Kukalová, Gabriela (advisor) ; Rohan, Jan (referee)
The thesis deals with the analysis of the tax burden of the selected group of natural persons in the Czech Republic and in the Russian federation. The first part is theoretical, in which the work is focused on defining the basic taxconcepts. Further it describes the tax system of the Czech Republic and analyzes the issue of the tax system in the Russian federation. In the practical part model of entrepreneur is determined, calculations of each tax repayment, which the entrepreneur is subject to, are performed both for the Czech Republic and the Russian Federation. On the basis of this analysis it is possible to evaluate the tax burden of individuals in both countries.
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