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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
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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Accuracy of municipal budgets
 Müller, Šimon ; Sedmihradská, Lucie (advisor) ; Bayer, Ondřej (referee)
This thesis deals with the crossing of municipal budgets in 25 municipalities in the years 2000 - 2011. Although budgets are stable, universally binding and reflect the political priorities, there are often crossing. Tested the budget overruns in 5 areas of the budget: Roads, Education, Culture, Physical education and leisure activities and Joint activities in social security and employment policy. It will also be examined whether the budgets overruns reflected the political-economic cycle. Individual calculations serve primarily PivotTable from data obtained from the portal of the Ministry of Finance.
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