National Repository of Grey Literature 103 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Tax Havens and Their Use
Komárková, Renata ; Filipová, Vladimíra (referee) ; Kopřiva, Jan (advisor)
This master thesis deals with the characteristics of tax havens, approach beneficiary companies and way of their use and potential abuse. The first part defines basic terms, which are tax havens are closely linked. The second part is devoted to the characterization chosen tax havens in different areas of model-based taxation example of two types of companies. The third part contains the suggestions and recommendations for setting up a company in a tax haven.
Comparison of Taxes on Motor Vehicles in Denmark and in the Czech Republic
Šámalová, Anna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The main purpose of this bachelor thesis is comparing taxes on motor vehicles between Denmark and the Czech Republic. Denmark is one of the most developed economics in the world and assigns great importance to protection and maintenance of the environment, which is obvious from the Danish tax system. High taxes on motor vehicles increase acquisition price of a car in Denmark, which is including taxes a lot more expensive than the same car in the Czech Republic. The Danish tax system is briefly mentioned in the first chapter of the thesis, with further detailed description of the taxes payed by owners of passenger cars and other motor vehicles in Denmark. The second chapter offers summary of the Czech tax system and taxes on motor vehicles in the Czech Republic. The practical part of the bachelor thesis is focused on comparison of taxes, which one has to pay when buying a car in Denmark and in the Czech Republic. On two examples of a car purchase are demonstrated various taxes and tax bonuses, which influence acquisition price of a car in both countries.
The Comparison of Income tax in the Czech Republic and Great Britain
Dinh Thi Thuy, Trang ; Filipová, Vladimíra (advisor) ; Farský, Milan (referee)
My bachalor thesis compares the structure of income taxes in the Czech Republic and Great Britain. Firstly, I would like to feature individual taxes in particular countries as well as describe the process of tax calculation. As far as the practical part is concerned, I will present an example of tax calculation per fictitious person. Using the comparative method, my aim is to compare those tax systems, explain differences, refer to similarities and propose some changes.
Comparison of the tax burden on self-employed person in the Czech Republic and Slovakia
Sovišová, Zuzana ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This bachelor thesis compares the tax burden on the self-employed person in the Czech Republic and Slovakia. The first chapter is dedicated to the tax systems in both of these countries, differences between them, and the basic economic geographical characteristics of these regions. The second chapter defines the term, self-employed person and compares the selected direct and indirect taxes in the Czech and Slovak Republic paid by the person to whom it is aimed the practical part of this thesis. The final section analyzes and compares the tax burden of the chosen entrepreneur in the Czech Republic and Slovakia in 2016.
Business Plan. Establishing online shop with Organic Cosmetics
Závodníková, Jitka ; Filipová, Vladimíra (advisor)
The subject of this Bachelor Thesis is the elaboration of a business plan for the establishment of internet shop with Organic cosmetics. The goal of the business plan is to find out if the internet shop is feasible. To explore the current market situation and to determine the investment needed to successfully start up and run the business. The thesis is divided into theoretical and practical part.
Shifts planning system in the production company
Nedzelská, Eva ; Filipová, Vladimíra (advisor) ; Hánělová, Kamila (referee)
This master thesis describes the process of implementing a new system planning shifts in a production company. The Value Stream Mapping method was used to evaluate the previous system. The implementation process is split into four phases. MS Project was used to manage the project. Thanks to this process shifts planning time has been decreased by 20 %. Furthermore, the new system allows employees to work more effectively, significantly reduces the human error factor, and automatically satisfies legislative requirements.
Public support for research and development provided an indirect way in terms of SMEs with a focus on information assurance
Filipová, Vladimíra ; Drozen, František (advisor) ; Valder, Antonín (referee) ; Nedělník, Jan (referee)
Innovation is a critical factor of the economical development as it is the key source of a competitive advantage and brings an addend value of a concerete company (Zhang, 2O13); Technological innovation could be defined as an endogenous factor responding to economic challenges (McKenzie, 2OO8). Research and development provides innovations, whereas the production of research and development brings externalities. Externalities reduce the private return on investment as such, therefore research and development is an object of public support. Public support can be provided ether by direct or indirect form that includes primarily tax incentives. Small and medium-size enterprises play a key role in the innovation process, however they dispose limited resources for investments to research and development and also for administrative activities connected to tax incentive applications. Thus small and medium-size enterprises are more sensitive to associated administrative tasks. The objective of the thesis was set as follows: to contribute to the existing knowledge in the application of tax incentives and desing an appropriate tool for managerial support of tax incentives reporting in small and medium-size enterprises. This objective has been divided into the following sub-objectives: (1) identify issues related to the application of tax incentives for research and development in terms of small and medium-size enterprises and to compare them with reference research, carried out by Chittenden & Derregia (2O1O); (2) design a system to improve reporting of tax incentives in small and medium-size enterprises. A reference framework was provided to address the objective, the key findings are as follows: precise recognition of research and development activities and associated costs are crucial for an effective implementation of tax incentives (Billings et al., 2OO1); cost allocation in research and development activities is rather a complicated issue (Švejda et al., 2OO7, Godfrey & Hamilton, 2OO5), therefore a comprehensive reporting system shall be provided (Chittenden & Derregia, 2O1O) and these reporting systems should include accounting elements Bhiman (2OO6) and enable project division into phases (Jorgensen 2O1O). In accordance with the recommendation of Chittenden & Derregia (2O1O), Bourgeois and Eisenhardt (1988), Koners and Goffin (2OO7), Workman (1993) Singleton and Straits (2OO5), Morandi (2O11), Yin (2OO3) qualitative research based on structured questionnaires was chosen for exploring the first objective and case study for the second objective. The key findings of qualitative research based on structured questionnaires are: only top management and accountants were involved in the administration of tax incetives. Middle management and researchers were omitted, wherease in reporting of grant projects (realized with the direct support), they were fully involved. The case study research approved that a formalized system of management and reporting of research and development activities supports identification of a research project. Representative of a case company confirm that the formalized system of management and reporting supports decision making process and innovation performance, that corresponds to Bossink (2OO2). The main limitation of the research is the chosen method. The questionnaire survey was conducted in a selected sample of small and medium-size enterprises case study was carried out in a concrere company. The conclusions therefore can not be generalized. Further research can provide a more extensive survey that can be statistically generalize. Other possibity is the evaluation of a social impact as Galal & Wiener (2OO3) also suggest or description of differences in reporting research and development project realized without public support as Lokshin & Mohnen (2O12) recommend.
Forms of business and taxation of entrepreneurs in the Czech Republic and France
Oberfalzerová, Jana ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
Bachelor thesis is divided into theoretical, analytical and practical parts. The theoretical part describes the legal forms of business in the Czech Republic and France and the tax systems of both countries. Analytical part is focused on conditions for the profession of tourist guides in the Czech Republic and France. The practical part follows on the analytical and defining the fundamental differences.
Mergers of companies from accounting and tax view
Hlaváčová, Lucie ; Filipová, Vladimíra (advisor) ; Volc, Jan (referee)
Bachelor thesis Mergers of trade companies from accounting and tax perspective is divided into two parts: theoretical and practical one. Theoretical part include two chapters. The first chapter briefly describes legal regulations of mergers. The second chapter decribes their accountig and tax aspects. Practical part applies theoretical knowledge from previous chapters on the actual examples. The primary objective of this thesis introduces accounting and tax aspects of mergers and show them on the practical examples.
Business plan for founding a shop
Velová, Petra ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The contect of the bachelor thesis is to build a business plan for founding a shop with climbing equipment in Turnov and to offer a climbing courses mainly for children. The main aim is according to the results of business plan to decide whether our intention to implement or not to. The theoretical part contains basic information about the term business,businessman, company and business plan in terms of its content and types. The practical part is focused at processing particular, a complete business plan.

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