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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Zdanění příjmů fyzických osob ze zemí V4
 Schneider, Tomáš
Bachelor thesis deals with personal income tax focused on independent activity in the countries of the V4. The work compares process of calculation the tax payers tax liability therefore way of using expenditures, deductions and tax credits. Based on the results from model examples is find out which state of the V4 from the point of view the lowest financial load is the most suitable for doing business. In the last part of the work is suggested change of the tax system of the Czech republic, specifically suggestion for reduction rates for health insurance and social insurance
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Dopady nové účetní legislativy na účetnictví komerčních pojišťoven
 Schneider, Tomáš
The diploma thesis deals with an amendment to the Accounting Act with effect from 1 January 2016 and impacts on significant items of commercial insurance companies’ financial statements, which were caused by the amendment. Thesis is focused on investment that are specific and at the same time important item of commercial insurance companies’ balance sheet item. In this thesis were changes in measurement of investment between years 2015 and 2016 analyzed and these changes were with measurement based on IFRS compared. Subsequently, the changes were used to quantify the effects of these changes. The quantification of impacts was made on data resulting from the financial statements of commercial insurance companies operating on the Czech insurance market. The analysis was carried out at six commercial insurance companies.
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4 Schneider, Tibor
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