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Accounting Directives for Company
Veselá, Natálie ; Bělušová, Kristýna (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with the creation of an internal directive for a specific selected company. The work is divided into theoretical, analytical, and proposal parts. The first part presents the issue of internal policies and clarifies basic concepts that are important for the design part. In the second part of the thesis, basic information about the company is provided, and an analysis of selected indicators and evaluation of the current state of the specific internal directive of the company is carried out. In the last part, a proposal for an internal directive - a wage regulation dealing with the setting of rules for remineration system and evaluating the company's employees - is created.
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Posting of Employees and Related Tax Aspects
Absolonová, Radka ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
The thesis focuses on the posting of employees and the related obligations of the employer. The first part of the thesis defines the basic concepts of the issue. The second part of the thesis is devoted to the analysis of the current situation, which is followed by the last part of the thesis. The proposal part consists of a methodological procedure, thanks to which the employer is better oriented in the sequence of activities when posting an employee and a model example demonstrating the posting of employees within the European Union and a third-country contracting state.
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Utilization of Tax Losses in CJEU Case Law
Hálová, Lenka ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
The bachelor's thesis deals with the admissibility of the tax loss in the context of the basic freedoms of the EU between the parent, subsidiary and grandchild companies. In the theoretical part, the basic terms are defined, which are necessary for the solved problem. In the analytical part, freedom of establishment is defined in more detail and selected judgments of the Court of Justice of the European Union are analyzed here. The proposal part contains a proposal for a methodical procedure for assessing the admissibility of losses for the parent company that were incurred by its subsidiaries or second-tier subsidiary companies.
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Taxation of legal persons
Nosianová, Ema ; Bělušová, Kristýna (referee) ; Svirák, Pavel (advisor)
This bachelor's thesis deals with the issue of corporate income tax. The essence of this bachelor's thesis is the tax optimization of the chosen legal entity, consisting of the tax liability reduction in accordance with the valid tax legislation. The theoretical part of this bachelor's thesis includes the theoretical basis applied to the practical part of the thesis and explains the basic terms related to the determination of the tax liability of a legal entity. The analytical part reviews the current state of the chosen legal entity, which is the main resource of the suggested proposals. The suggestion part contains applied suitable proposals for optimizing the tax liability of the chosen legal entity.
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Comparison of Personal Income tax in the Czech Republic and the Germany
Marková, Tereza ; Bělušová, Kristýna (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with comparison of personal income tax in the Czech Republic and the Germany. The theoretical part contains a terse explanation of tax theory, basic concepts of taxation, and characteristics of personal income tax of countries mentioned above. In the practical part is theory applied to model examples using the methods of personal income taxation in both countries. At the end of the work, the taxation methods in both countries are compared.
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Assessing Economic Situation of a Company and Proposals for Its Improvement
Němec, Marek ; Bělušová, Kristýna (referee) ; Doubravský, Karel (advisor)
This master's thesis is focused on the assessment of the economic situation of the company DUDÁK – Měšťanský pivovar Strakonice, a.s. and providing the suggestions which should result in the improvement of the economic situation. The thesis is divided into four main parts. The parts are the goals, methods and procedures, the theoretical basis of the thesis, the analysis of the current economic situation of the company and the suggestions for improvement. The financial indicators used for the analysis of the economic situation of the company are based on the data contained in the financial statements of the company for the period 2011-2020.
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Evaluation of Economy of Selected Non Profit Organization
Zbořilová, Petra ; Bělušová, Kristýna (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis is focused on the evaluation of the economy of a selected allowance organization Maják – leisure center Vyškov. This thesis contains three parts. In the first part of the thesis are elaborated the theoretical basis of the issue. The next part is the analytical part and contains the analysis of costs and revenue and partly modified financial analysis. Conclusion of the bachelor thesis is focused on the evaluation of the organization´s economy and own proposals for solutions.
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Mezinárodní zdaňování pasivních příjmů v judikatuře Soudního dvora Evropské unie
Bělušová, Kristýna
Tento článek se zabývá mezinárodním zdaňování pasivních příjmů, resp. dividend v návaznosti na judikaturu Soudního dvora Evropské unie. Záměrem článku je identifikovat některé problematické otázky mezinárodního zdaňování dividend v rámci Evropské unie na základě analýzy rozsudků Soudního dvora Evropské unie a v návaznosti na uvedené vyhodnotit obecná pravidla ohledně vnitrostátní právní úpravy tak, aby nedocházelo k porušení svobody usazování dle článku 49 Smlouvy o fungování Evropské unie a volného pohybu kapitálu dle článku 63 Smlouvy o fungování Evropské unie, což vede k zajištění fungování jednotného vnitřního trhu Evropské unie.
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