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Taxes and similar charges in banking business
Pieran, Ondřej ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
The purpose of the thesis is to analyse the relation between tax legislation and banking services. The thesis is formed of two parts. The first part (Chapter 1-3) covers aspects of the actual tax legislation in relation with banking services, the second part (Chapter 4-8) addresses trends which may be followed in the future regarding financial sector taxation. The thesis is composed of eight chapters. Chapter One deals with the position of banks as taxpayers of income tax, tax aspects of the banking business, tax provisions and the position of the banks as a payer of tax. The conclusions may be made that only limited pieces of income tax legislation are exclusive for banks. Peculiarities of banking transactions are reflected by accounting rules. Chapter Two focuses on the exemption of financial services from the system of value added tax. Some of financial services which are subject to the VAT are mentioned. Alternatives to the exemption approach are also investigated. Chapter Three is devoted to the system of deposit insurance and contributions of banks to the Deposit Insurance Fund. Future development in this field is also commented. Chapter Four deals with a general approach to the financial sector taxation, its motives, opportunities and related risks. Chapter Five examines the state of...
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Taxes and similar charges in banking business
Pieran, Ondřej ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
The purpose of the thesis is to analyse the relation between tax legislation and banking services. The thesis is formed of two parts. The first part (Chapter 1-3) covers aspects of the actual tax legislation in relation with banking services, the second part (Chapter 4-8) addresses trends which may be followed in the future regarding financial sector taxation. The thesis is composed of eight chapters. Chapter One deals with the position of banks as taxpayers of income tax, tax aspects of the banking business, tax provisions and the position of the banks as a payer of tax. The conclusions may be made that only limited pieces of income tax legislation are exclusive for banks. Peculiarities of banking transactions are reflected by accounting rules. Chapter Two focuses on the exemption of financial services from the system of value added tax. Some of financial services which are subject to the VAT are mentioned. Alternatives to the exemption approach are also investigated. Chapter Three is devoted to the system of deposit insurance and contributions of banks to the Deposit Insurance Fund. Future development in this field is also commented. Chapter Four deals with a general approach to the financial sector taxation, its motives, opportunities and related risks. Chapter Five examines the state of...
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Regression Models and their Usability for the Stock Valuation in the Czech Republic and selected countries
Pieran, Ondřej ; Bauerová, Jarmila (advisor) ; Janda, Karel (referee)
Diplomová práce je věnována odvození, popisu a testování modelů kapitálového trhu. Zaměřuji se na takové modely, které lze testovat metodami regresní a korelační analýzy. Jmenovitě se jedná o teorii arbitrážního oceňování, vícefaktorové modely pro odhad výnosu s různými druhy vstupních dat (makroekonomické, fundamentální a odvětvové), vícefaktorový model beta koeficientu a regresní odhad parametrů P/E, P/BV a P/S. Všechny modely jsou testovány v prostředí vybraných zemí Evropské unie (eurozóna, Velká Británie) a odděleně také na datech České republiky.
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