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Účetní a daňové aspekty prodeje technického zhodnocení na pronajaté věci
Slimaříková, Kristýna
This bachelor thesis is concerned with question how is faith of citizens of Czech Republic into European Union evolving and whether does this evolution have in-fluence upon preferences of political parties, which act upon our political scene. Researched periods are 2007-2008, 2009-2010, 2011-2012 and 2015-2016. Both crisis and problems which EU and political parties themselves faced are tak-en into account. With the help of correlation coefficient, it was found out that vot-ers of Czech Social Democratic Party are the most influenced by faith in EU and on the other hand voters of KDU-ČSL and KSČM parties are making decisions without considering their faith in EU
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Efficiency of fixed assets use in the chosen company
Jízdný, Tomáš
The bachelor thesis is focused on increasing efficiency of the fixed assets of the examined company. Fixed assets are significant part of every company as without them companies would not be able to carry out their activities and perform their duties fully and in the best way possible. Therefore, efficient use of fixed assets is crucial for the company. Accounting Law must be also taken into consideration and is analyzed in the thesis, as it is binding on companies, since they are obliged to keep their accounting books according to the law. The thesis suggests specific recommendations that would lead to certain changes, which could be carried out in order to manage the fixed assets of the company and which could improve its efficiency.
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Capital improvement from the income tax viewpoint
Fajmonová, Lenka ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Capital improvement from the income tax viewpoint This work focuses on the analysis of the current legislation of capital improvement and it's interpretation by the professional public is presented, from both the view of the tax advisers and financial management. The legislation and its interpretation are evaluated and, if necessary, revisions are proposed. To attain this goal I had chosen the linguistic, historically teleological and comparative interpretation methods. At first, I focused on the definition of capital improvement and individual terms connected with it and their historical evolution. Also mentioned is the legislation tied to the accounting and here can be found the pitfalls, which the legal differences with the tax legislation can bring. Furthermore I examined depreciation of capital improvement using both linear and accelerated methods and I compared the processes with the situation without the capital improvement. Another field closely connected with depreciation and which I focused on next, was the capital improvement of foreign property. Here I outlined the latest progress by novelization of the legislation and by use of Coordination committees with the Chamber of tax Advisers. Using the comparative interpretation method I compared the Czech and Slovak legislation of the...
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Tax aspects of repairs and adjustments of tangible fixed assets
Urban, Marek ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
The diploma thesis deals with the tax aspects of repairs and technical evaluation of tangible fixed assets, as well as aspects of creation of reserves for repair of tangible assets. The aim of the thesis is to identify problem areas of legal regulation in relation to this area and to propose their solution. The first part of the thesis summarizes the current legal regulations of the investigated area in the Czech Republic. Summary is followed by a case study based on a real tax audit, which demonstrates problem areas of legal regulation. The conclusion of the case study is the comparison of the different options of the additional tax liability and its accessories. In the last part of the thesis are analyzed problematic places of legal regulation, based on a case study, and their solution is proposed.
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Acquisition of fixed assets from accounting and tax perspective according to Czech regulations
Duchatschová, Markéta ; Müllerová, Libuše (advisor) ; Coufal, Jan (referee)
The diploma thesis is divided to 5 chapters, which describe accounting and tax problematics of acquisition of fixed assets according to Czech tax and accounting regulations. I would describe systematically and organized accounting and tax resposibilities during the evidence of fixed assets and show unusual form of acquisition of fixed assets, because it is a goal of thesis. Thesis starts with definition of fixed assets, their statutory regulation and their sorts. Then I focused on ways of acquisition of assets and on the related valuation. The third chapter solves technical evaluation of own or leased assets. The penultimate chapter describes accounting and tax depreciation and the related deferred tax. The last fifth chapter describes a strange sort of acquisition of fixed assets, specifically a leasing business establishment.
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Non-cash transactions in connection with the handling of property from the perspective of income taxation
Nováková, Kristýna ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This bachelor thesis about Non-cash transactions in connection with the handling of property from the perspective of income taxation, whose main purpose is to evaluate the impact of this transactions on the tax base and cash-flow of tenant and owner, consists of four chapters. The first part defines the basic concepts of non-monetary income, non-cash income and rental income. The second chapter deals with the differences of technical improvement, repairs and maintenance. The third chapter focuses on the description of possible solutions and the fourth chapter deals with the influence on tax base and cash-flow in model situations. At the end of the chapter the results of individual situations are synthesized ant the most suitable solution is suggested.
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Tangible fixed assets in the accounting perspective with the focus on tax view
Krejčík, Martin ; Janhubová, Jaroslava (advisor) ; Molín, Jan (referee)
This diploma thesis focuses on the tangible fixed assets of the accounting and tax perspective. The analysis of the first part of this thesis proceeds in basic theoretical and legislative framework, both in Czech and international perspective. There is also analyzed the cycle of tangible fixed assets, which is dealt with in detail their acquisition, use and disposal. In the practical part there are selected facts, which took place at the company engaged in property lease and tangible assets directly related. These facts are then commented on accounting and tax perspective.
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Assessment area of fixed assets from the perspective of accounting
Vaňura, Simon ; Čermáková, Helena (advisor) ; Lörinczová, Enikö (referee)
This bachelor thesis examines the description of fixed assets, mainly depreciation of fixed assets in terms of view of tax and accounting depreciation. The theoretical part is this thesis focused on definition of the of fixed assets tangible, intangible and financial. Also are there methods of acquisition and decommissioning assets from usage, methods of valuation, the subject of depreciation, tax and accounting depreciation, fixed assets expelled from depreciation, and conditions for technical improvements.
In the practical part thesis is examined the approach of the selected company on fixed assets. There is proposed directive, which governs the treatment of fixed assets in the company and also are there reviewed current methods of tax and accounting depreciation of fixed assets. Then, after evaluation of situation in company, are purposed better methods of depreciation, which accepting the principle of a true and fair view of reality with quantifying the impact on economic result.
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Valuation of Long-term Assets for the Selected Entity
Karlovcová, Barbora ; Štáfek, Pavel (advisor) ; Libor, Libor (referee)
The main aim of this bachelor thesis is to assess whether the method of long term assets valuation at the specific business subject is consistent in accordance with the law in the Czech Republic. The valuation of long-term assets and its related depreciation is based on the various text reviews. The literature review also includes basic characteristics and division of long-term assets, the ways of their acquisition and the types of valuation used in assessing those assets.
The main part of the thesis focuses on the description of the specific business subject and on the types of assets owned by it. The obtained theoretical data are then being applied to the assets of the specific business subject at the end of the thesis, followed by the evaluation of the results together with the suggestion for optimization.
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Technical Improvement of Fixed Assets
ŠVARCOVÁ, Michaela
This bachelor thesis is based on analyzing the legislative framework of the technical improvement of fixed assets and fixed assets itself. The theoretical review also defines the valuation, depreciation and accounting about fixes assets. Afterwards, there are shown impacts of it on the tax base. There are also defined differences between the technical improvement and repairs and maintenance. All above in accounting and tax point of view. The practical part is clarifying the importance of correct determination of the technical improvement and repairs and maintenance based on different impact on tax return and accounting reports. This thesis shows this field of accounting on an existing corporation by analyzing how its dealing with this problematic field according to actual legislative framework. It also shows a possible way to adjust internal regulations according to legislative regulations.
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