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Analysis of a particular investment project - the construction of new buildings and office space
KOLBASKÁ, Lucie
The thesis Analysis of a particular investment project - the construction of new buildings and office space is to evaluate the effectiveness of the investment options elected by the selected evaluation methods. Variants of investments are assessed by the average cost, modified pay-back period and modified the discounted pay-back period. In a further evaluation of options is determined the tax savings of each option and its impact on the total cost of investment. On the basis of all methods and procedures are selected one variant of the investment. Finally, evaluate the sustainability of the investment options selected in the operational phase.
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Optimization of the company tax liability
Blažková, Monika ; Kislingerová, Eva (advisor) ; Zámečník, Petr (referee)
This thesis introduces the tax system of the Czech Republic. The corporate income tax in particular is specified in bigger detail. Its basic structural elements are described with the focus on the transformation of the accountable profit to the tax base. The practical part is divided into chapters, each of which deals with the optimization of the amount of the real tax liability. The content, instruments mentioned and methods for decreasing company tax liability applied suggest this work more likely addresses smaller and medium-sized companies. These companies need what is referred to as tax planning. This thesis analyzes the possibilities of the use of tax-deductible items provided by law, tax abatements; further it specifies cost and revenue conception of tax optimalization or more precisely the amount of the accountable profit or tax base. The aim of the practical part is to identify tax optimization possibilities and to compare on concrete cases what tax saving or other advantages to the taxpayer each method brings.
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Business Management and Taxes
Vlna, Lukáš ; Dvořák, Jiří (advisor)
Vliv zdanění v daném podniku při investičním rozhodování v souvislosti s daňovými odpisy dlouhodobého hmotného majetku. Dále je zjišťováno, zda by bylo možné v daném podniku snížit daňovou zátěž změnou způsobu odpisování dlouhodobého hmotného majetku a zda stát postupně prováděnými změnami v odpisových skupinách a změnami odpisových metod nepřímo pomáhá snížit daňovou zátěž daného podniku.
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