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Social aspects in the Czech tax system
Aubrechtová, Markéta ; Vostrovská, Zdenka (advisor) ; Vebrová, Ludmila (referee)
This diploma thesis deals with the tax reliefs, focusing on direct taxes in the Czech Republic. First, I have chosen those tax reliefs that have a social element. The thesis deals with their evolution and their comparison with other countries. Furthermore, the thesis examines the tax reliefs in more detail in terms of their objectives, utilization, and efficiency conditions. This is achieved with using various tax load indicators and effective taxation, comparing costs and additionally also the views of experts. Generally, however, this issue lacks a comprehensive study and analysis, and thus also the particular data. Tax reliefs along with social benefits constitute a redistribution system. Their costs and impacts are different. At the beginning of the writing of this thesis, I thought that the tax system should primarily be transparent, simple, focusing on its primary fiscal function and should therefore be free of social politics. I have, however, changed my opinion, because it has turned out that the social tax elements have their positive specifics that are difficult and expensive to transport to the system of direct benefits.
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The Issue of the Deductible Items for a Research and Development
BIGASOVÁ, Anna
This thesis deals with the indirect support of research and development, and tax savings in the particular company.The main objective of this thesis processes the information and support for research and development. Selected costs are subject of tax deductible costs within booking. These costs are deducted from the proceeds during the calculation of the profit. The second time we deduct these costs as part of a deduction from the tax base for research and development. Selected costs incurred for research and development project may be deducted from the tax base twice.
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Accounting and Income Tax
Gregorová, Hana ; Müllerová, Libuše (advisor) ; Zelenková, Marie (referee)
This thesis deals with the relationship between accounting and income tax. Attention is focused on tax deductible and tax non-deductible expenses. The work further describes how to transform profit before tax at the base of income tax. The thesis also deals with issues of current and deferred income tax. A practical example stated in conclusion of this thesis summarizes the knowledge mentioned in its theoretical part.
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Car in Business
Formánek, Aleš ; Kozlová, Taťána (advisor) ; Střihavková, Eva (referee)
Cars are tightly connected with daily duties of enterprisers. The goal of this Theses is to clarify legal, tax and accounting environment, focusing on cars, where enterprisers are working in and its borders that should not be crossed. Theoretical situations, that can anytime happen when using cars in business, are shown on practical examples.
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Sponsorship, gifts and advertising - acounting and tax point of view
FICOVÁ, Andrea
This bachelor thesis is focused on accounting and tax point of view of sponzorship, gifts and advertising. In the theoretical part first of all I define the terms of sponzorship, gifts and advertising. Then I analyse the accounting of these costs. The last point of the theoretical part are the tax points of view of these costs. There I focused in particular on gifts from the point of view of donator and I describe in details the circumstances in which a physical or a juridic person can reduce the basis of taxation of legal gifts. In the practical part I describe how the sponsorship, gifts and advertising are accounted in Jednota, s. d. České Budějovice and I also describe who does Jednota, s. d. České Budějovice sponsors and which forms of advertising it uses. In the last point of the practical part I target the impact of gifts on the basis of taxation.
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Accounting and Income Tax
Postlová, Jaroslava ; Müllerová, Libuše (advisor) ; Stejskal, Tomáš (referee)
The Diploma thesis deals with accounting and income tax of physical and legal entities. It summerises the area of accounting and the area of income tax. It contains basic characteristics of accounting and tax systems. It expresses different views of each individual system on the specific areas and clarifies the transformation of trading income to the tax base including the determination of the proper tax liability. In the conclusion it tries to show mutual cohesion of both systems and expresses the question of the cohesion of the one system to the other.
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Analysis of the Accounting and Tax Cost
Jančurová, Hana ; Kozlová, Taťána (advisor) ; Jančurová, Hana (referee)
Bachelor thesis deals with the tax and accounting costs. The thesis is divided into two parts - theoretical and practical. In the theoretical part costs are described, classified and their principles of accounting and impact on financial statements are also mentioned -- such as balance sheet, profit, loss statement and supplements to financial statements. The practical part is the mirror image of the theoretical part, but it is more focused on the practical aspect. It is an analysis of accounting and tax costs in a particular company with real data. The above analysis shows how the company divides the costs, at what cost accounts it charges, what costs are tax deductible and which ones are the non-deductible. Comparison of costs was carried out by cost categories in 2008 and 2009, and also the ratio of tax-deductible and non-deductible expenses for this period. The output of this work is a newly compiled chart of accounts.
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Analýza a vývoj daňových nákladů ve firmě podnikající v zemědělství
Fajtová, Hana ; Klazar, Stanislav (advisor)
Základním cílem této bakalářské práce je analýza vývoje daňově uznatelných, resp. neuznatelných nákladů ve firmě zabývající se zemědělskou výrobou. Převážná část práce spočívá právě v analýze českého zákona o daních z příjmů, a sice od roku 1997, kdy již zmiňovaná firma vznikla, po současnost. Závěry této bakalářské práce poslouží firmě jako podklad pro budoucí rozhodování v oblastech týkajících se daňových nákladů.
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