|
|
HARMONIZATION OF TAXATION OF CORPORATIONS IN THE EU
Skalická, Hana ; Sadovský, Zdeněk (advisor)
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
|
|
|
Project Financing by EU Funds
Dostál, Tomáš ; MBA, Martin Macháček, (referee) ; Koleňák, Jiří (advisor)
This Diploma thesis is focused on the possibilities of financing a specific project in the company from EU Funds. Theoretical part of this thesis describes an individual funds and policies of European Union. This part also defines the basic informations from Project management. The aim of the practical part is prepare a feasibility study of the project. This project will be co-financed from EU Funds. After that the whole process will be assessed. In the end of the thesis is processed the whole procedure of submission the request from the Business and Innovation Programme through the CzechInvest agency.
|
|
| |
|
| |
|
|
Financing from ESF
Kalousková, Dita ; Krištoforyová, Jana (referee) ; Hanušová, Helena (advisor)
The aim of this master thesis is to make the EU structural funds functioning clear and to show the possibilities of the European social fund utilization in 2007 - 2013 period. The thesis tries to cover systematically the regional policy issues - from its principal to the specific use of its instruments in order to fulfil set objectives. The thesis should give practical information and advice for potential grant applicants and also show the main risks and traps arising in every part of project cycle.
|
|
|
Tender Procedure and the Tender Risks of Projects from ESF
Sekerová, Jana ; Brzoň, Jaroslav (referee) ; Hanušová, Helena (advisor)
The goal of the thesis is to consider various ways how to finance education of personal staff of company Best Buy Investments a.s. with the focus on possibilities of financing project from the European Union funds. In the theoretical part are characterized individual forms of financing from source of the European Union and the practical part is attended to the company and possibility of financing from the EU. On the grounds of SWOT analyses are identified the project and the ways of its implementation considering financing from the European Union funds.
|
|
|
Views of Haná – Financing of the Project from EU Funds
Aclerová, Veronika ; Jaroš, David (referee) ; Heralecký, Tomáš (advisor)
The aim of this thesis is to propose the financing options for the project 'Views of Ha-ná'. The project counts for financing from structural funds of EU primarily. In case the applicant doesn't acquire the requested funds from EU, fund source alternatives are dis-cussed. In the theoretical part of the thesis I deal with the tools and aids of EU in current programme period 2007-2013, the branches of EU and with the village Skalka, which wants to carry out this project.
|
|
|
Utilization of the ESF for Solving Unemployment Problem in the District of Břeclav
Blažková, Irena ; Kopecký, Antonín (referee) ; Heralecký, Tomáš (advisor)
This bachelor´s thesis deals with issue of unemployment in the District of Breclav and its solution through the use of financial resources from the European Social Fund for active employment policy. The theoretical part of the work focus on knowledge of the European Union and on issue of unemployment. The analytical part is devoted to research unemployment in the District of Breclav, retraining and further target groups in active employment policy. Proposal part of work deals with the questionnaire survey, to assess the effectiveness of retraining. The result of bachelor´s thesis are proposals to improve the situation regarding unemployment and retraining.
|
|
|
Tax Harmonisation in the European Union
Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor)
This diploma thesis “Tax Harmonisation in the European Union” focuses on an assessment of current developments in the harmonization of the various types of taxes. It compares the pros and cons of tax harmonization versus tax competition. It assesses continuation of the harmonisation process feasibility and its consequences. It contains an overview of the implementation of harmonization measures into the tax system in the Czech Republic.
|
|
|
Project Financing from EU Funds
Pavliňáková, Andrea ; Indruch, Jiří (referee) ; Heralecký, Tomáš (advisor)
This thesis is discussing the topic of subsidies from the EU funds. Content of the theoretical part is focused mainly on a detailed description of functioning of the structural and the operational programmes. The draft part itself is dealing with the possibility of building a training center at the company Oprox, Inc. with the support from the Operational Programme Enterprise and Innovation. The result consists of an outline of the application for support through the Investment and Business Development Agency called CzechInvest.
|
guest ::
