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Tax aspects of investment incentives
Králová, Simona ; Frýzek, Libor (advisor) ; Pšurná, Pavla (referee)
The subject of this work is the system of investment incentives in the Czech Republic and it focuses on income tax allowances. Based on an analysis of the investment incentives law, income tax law, practical experience of the taxpayers and tax specialists, treatment of the matter by the Ministry of Finance of the Czech Republic or the Ministry of Industry and Trade of the Czech Republic and case law, the aim of this work is to identify problematic areas of the individual regulations and thus provide guidance to the taxpayers on reducing the risk of loss of an investment incentive in the form of income tax allowance. This work is divided into two parts. The first part characterises investment incentives and their development. It discusses the investment incentives law and focuses on investment incentives in the form of income tax allowances. The second part of this work incorporates a practical application of the regulations and case law. In conclusion, the problematic areas of the individual regulations are pointed out and explained.
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Analysis of the impact of investment incentive at labour market at example of company XYZ, s.r.o.
Vokálová, Michaela ; Vostrovská, Zdenka (advisor) ; Pícl, Michal (referee)
The aim of the diploma thesis is to verify whether investment incentives are causing expected effect at job market of Czech Republic. The analysis is performed on the basis of data from the agency CzechInvest, the Czech Statistical Office, General Finance Directorate and Public register and Collection of documents. The analysis of approved investment projects showed that 99 % of companies were interested in the tax credit, 36 % of companies were interested in donation for training and retraining, 33 % of companies were interested in for creation of new jobs and in other variants of incentives firms were interested less than in 5 %. From comparison of estimated cumulative amount of the tax credit from investment projects with real tax relief based from tax returns was calculated that for the period 1999 - 2012 has been utilized only 26 % of cumulative expected tax deductions. Difficulties associated with the using of the tax credit are examined in the analysis of financial statements, where was analyzed company XYZ Ltd. and 11 other companies which were supported by investment incentives. The conclusion based at financial statement analysis explains that 45 % of analyzed companies had to face complications with using of investment incentives, which were mainly due to loss of income. Following the high interest of companies in a tax credit there is criticized the current definition of the law, where there is insufficient connection between amount of tax credit and creation of new jobs.
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Analysis of start up support in the Czech Republic
Chvojková, Gabriela ; Bolotov, Ilya (advisor) ; Čajka, Radek (referee)
Bachelor thesis deals with the Analysis of start up support in the Czech Republic. The main objective is to analyse the business environment in the market within the Czech Republic and the factors which can influence this environment either in a positive or negative way. These factors will be described as various forms of governmental and non-governmental aid. In the first chapter, startups are defined in general and their development in global and Czech environment is decribed. The following chapter is dealing with specific forms of support with certain examples in this area. Ministry of industry and trade, the agency for investment and business - Czechinvest and others are portrayed as the major institutions. Final chapter is analysing specific data about the state support in the novice and innovative business. Czechinvest nad Ministry of industry and trade organisations are reviewed in details. The statistics are also included presenting how is the business environment being shaped and transformed in recent years.
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Entry of small and medium-sized enterprises of Czech Republic to European markets and selected instruments of their state and private support
Vaculová, Šárka ; Němečková, Iveta (advisor) ; Trojanová, Kamila (referee)
This bachelor thesis deals with development and history of small and medium-sized enterprises in the Czech Republic and their entry to European markets. The aim of this thesis is to analyse selected instruments of support of state and private institutions. The biggest attention is paid to CzechInvest (with operation programe OPPIK 2014 - 2020) and CzechTrade agencies and also to EGAP and ČEB institutions. This thesis also deals in detail with business incubator "South Moravian Innovation Centre" and opportunities which this centre provides to small and medium-sized enterprises. In the end of the thesis is evaluated one concrete company, its activities in South Moravian Innovation Centre and its reasons for expansion to foreign markets.
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The importance of the activities of CzechInvest on entrepreneurship in the Czech Republic
Harapát, Ondřej ; Plchová, Božena (advisor) ; Nigrinová, Lenka (referee)
Master thesis is focused on the agency CzechInvest and its role towards enterprises in the Czech Republic. Their influence on entrepreneurs raises competitiveness of Czech companies and also increases the position of our companies abroad. The first chapter deals with theoretical approaches to international trade. Another chapter focuses on the situation in the Czech economy after the revolution in 1989. Special attention is paid to foreign direct investment as a key factor in the development of the Czech economy in the third chapter. CzechInvest activities are divided into the period before joining the European Union and the activities that the agency performs and after joining Czech republic EU. After joining the EU CzechInvest agenda has expanded and adopts new programs. Those are devoted to the fifth chapter. The last chapter explores the influence of the chosen indicators.
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System model for analysis of applicant decision in project of CzechEkoSystem
Polák, Petr ; Mildeová, Stanislava (advisor) ; Král, Miroslav (referee)
System Dynamics is a powerful approach to understanding the behaviour of complex systems. This thesis is focused on a simulation model, that goes from principles of System Dynamics and the model will solve the problem of insufficient number of applicants that meet a specific set of project requirements, which are defined by the government agency, CzechInvest. The project, CzechEkoSystem, is mainly focused on efficient development of small and medium sized enterprises based on their pioneering business model. The thesis begins by describing the basic theories of System Dynamics that are introduced and elaborated on, within the particular tools of the simulation model problem statement. Then key terms about the CzechEkoSystem project are introduced. In the conclusion, results and recommendations for increasing the portfolio of pioneering small and medium sized enterprises are presented.
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Proexportní politika ČR (se zaměřením na aktivity CzechTrade a CzechInvest)
Koschantová, Klára ; Sato, Alexej (advisor) ; Petříček, Václav (referee)
My bachelor thesis deals with the pro-export policy of the Czech Republic. The first part is devoted to export promotion policies and institutions through which this support is implemented. In the second part, I took a closer look primarily at two of these institutions, namely CzechTrade and CzechInvest, whose work I will try to analyze and evaluate. Based on this work, I would like to verify whether the current market support is sufficient, and to evaluate whether this support is implemented correctly and effectively. In conclusion I also mention the planned merger of these agencies.
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CzechInvest vs CzechTrade - should these two agencies merge?
Hrabík, Václav ; Čajka, Radek (advisor) ; Bolotov, Ilya (referee)
This bachelor thesis concerns the state agencies CzechTrade and CzechInvest in connection with their planned merger. The aim of this thesis is to provide a comprehensive image of activities with regard to both agencies, their contribution to the Czech economy and also describe the system in which they operate in order to be possible to answer the asked question whether these two agencies should be merged. Last but not least, the thesis contains some opinions of politicians, economists and other persons involved in planning the merger, which should help to achieve the given goal.
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