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Comparison of Personal Income tax in the Czech Republic and Austria
Michenka, Filip ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis "Comparison of personal taxation in the Czech Republic and Austria" will focus on personal income taxation in these countries. The basis will be a description of the tax systems in both countries with a focus on personal taxation. A comparison of taxation will be made on model examples of taxpayers from Czech republic and Austria. Finally, the thesis will also deal with possibilities of tax optimization in Czech republic and Austria.
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Efficiency of Buildings for Leisure
Porubský, Michal ; Vaňková, Lucie (referee) ; Puchýř, Bohumil (advisor)
The thesis deals with public investment project. The thesis first describes, what are the sources of investments, cash flows and investment evaluation methodes of investment efficiency. Further, the thesis is focused on project Urban swimming pools in Luhačovice. It is mainly about the history, construction and operation of swimming pools. Finally, it assessed the efficiency of the project in program eCBA.
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Evaluation of the Economy of the Selected Town
Loucká, Vendula ; Novák, Lubomír (referee) ; Pernica, Martin (advisor)
This bachelor thesis is focused on management evaluation of town Jaroměřice nad Rokytnou. We evaluate management of the town with their means in years 2011-2015. In first part, in part theoretic, we learn through professional literature about public administration in Czech Republic. In second part, we focus on analysis of revenues and expenses of the town and we find out how manage with finances of the town. Third part contains appropirate own proposed soulution to improve the management of the town.
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Employee’s Benefits
Lohniská, Aneta ; Balihar, Daniel (referee) ; Kopřiva, Jan (advisor)
Bachelor thesis is focused on the theoretical field of employee benefits and practical use in a specific company. The aim of thesis is to evaluate company tax burden and employee satisfaction with the offer of employee benefits. Then to propose some changes that will lead to optimization of the tax system in the company.
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The Proposal for Economy Improvement of Municipality of Horni Marsov
Krudenc, Miloš ; Mrázek, Pavel (referee) ; Lajtkepová, Eva (advisor)
Bachelor’s thesis treat of proposals of general improvement of municipality‘s budget Horni Maršov in relations to income and expenditure or expense items, total economizing of municipality, its construction and competence. The goal of this project is put forward for proposal for improvement budget basic on theoretical starting point and activity analysis of village and its budgets in last several years, also motion for increase income points of budget’s items and enhancement of expenditure‘s efectivity in economizing village.
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Comparison of Personal Income tax in the Czech Republic and Slovakia
Hauptmanová, Tatiana ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the comparison of personal income taxation in the Czech and Slovak Republics. The theoretical part defines the tax, important concepts related to it and individual tax systems in both countries. The analytical part consists of examples on the basis of which taxation in the Czech Republic and Slovakia is compared and evaluated. Based on the results, solutions are proposed in the last part. Finally, it is evaluated which country is more suitable for a natural person.
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Comparison of Personal Income tax in the Czech Republic and Germany
Tobola, Nicolas ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the issue of personal income taxation in the Czech Republic and Germany. In the theoretical part, the basic concepts and methods of taxation of natural persons are analyzed step by step in both mentioned countries. In the practical part, these methods are compared to each other on specific examples. After that, the possibilities of a tax optimization are proposed. The conclusion of the thesis is about the valorization of the examined countries based on the results and then one of the system is chosen as preferable for natural persons.
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Comparison of Personal Income Tax in the Czech Republic and Slovakia
Jančárová, Miroslava ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on the comparison of income taxation of natural persons in the Czech Republic and Slovakia. The theory specifies tax system of individual states and defines the basic concepts of taxation. In the practical part, these two systems compare on the model examples and evaluate, which country is more advantageous for the model entrepreneur. Finally, it captures possibilities for tax optimization in Czech Republic.
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IMPACT OF SYNERGIC BUSINESS ON COMPANY VALUE
Mašterová, Lucie ; Režňáková, Mária (advisor)
The doctoral thesis is dealing with the questions about synergy business which is understood as clusters, strategic alliances and franchise. It investigates the influence of the selected synergy business on the change of the company value (market value or the objective one). The topic reacts on the contemporary economic trends where fusions and grouping of companies is happening in more levels. One of them is the fusion and acquisition. Second one are various forms of alliances and groupings which allows to companies cooperation, sharing of knowledge, marketing, risks, know-how etc. They allow to the small and middle size companies to increase their competitiveness against the big firms. The doctoral thesis is treating the effect of using one of the form of the synergy business, namely the franchise, on the company value. Because just the increase of the company value should be one of its basic goals. In the framework of the doctoral thesis was made a research with the goal to identify the changes of selected value generators, which determine as a whole the company value. On the basis of the research results there was made in the final part of the work model evaluation of some variants, simulating the value change caused by the change of the selected value generator and there was quantified the synergy effect coming from the use of synergy enterprise. At the end of the work there are summarised the results of the research and of the model determination of the company value, possible benefits for the practice and theory and there are mentioned some possible starting points for the following scientific work in this field.
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