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Fixed assets in terms of accounting and tax
MICHALČÍKOVÁ, Lucie
This bachelor thesis is focused on fixed assets from an accounting and tax point of view. Its goal is to analyze the acquisition, accounting, valuation, disposal and, in particular, depreciation of fixed assets. These theoretical findings are further applied in the analysis of a specific company in the practical part of the work. A company operating a travel agency was selected for the evaluation of management in the area of fixed assets. According to accounting statements and internal materials, an analysis was carried out in the area of fixed assets, i.e. the methods of acquisition of fixed assets, their registration, accounting, and above all, the methods of depreciation were evaluated. Furthermore, other accounting and tax depreciation options were calculated, the differences between them and the impact on the income tax base were evaluated. The final part of the thesis summarizes the results of the practical part and contains recommendations for the company in the field of fixed asset management.
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Lorry in a Company and Related Tax Aspects
Matějková, Barbora ; Šaradínová, Eva (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with purchasing, operation and discarding a lorry as well as corresponding tax duties. The theoretical part defines accounting and tax terms, which are essential part of the analytical and project parts. The project part focuses on tax optimization regarding the possession of a lorry and works with the findings of the analytical and theoretical parts. Road tax and increasing the efficiency of lorry maintenance are also addressed in the thesis.
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A tax base for corporate income tax in selected EU Member States
Černá, Daniela ; Boháč, Radim (advisor) ; Vondráčková, Pavlína (referee)
This thesis is dealing with the corporation income tax base in picked countries of the European Union. Countinuous efforts by the European Union on the harmonization of direct taxation and efforts to unify the rules for determining the corporation income tax base fails. The purpose of this thesis is to show the extent to which the legislation of selected countries is similar and different. The main goal of this thesis it to compare the legislation of the corporation income tax base in Czech Republic, Cyprus and Austria. This thesis is composed of five chapters. First chapter contains definitions of terms used in this thesis. The second to the fourth chapter deals with the tax base legislation in selected countries. Every from these chapters describes legislation of the crucial components which effects the corporation tax base. Every chapter is subdivided into two subchapters. The first sub-chapter focuses on the tax payers.The second sub-chapter describes the corporation tax base and components affecting its structure. The second sub-chapter is devided into four parts. The first part describes legislation of corporation's income. There is mentioned taxable income, income tax excemptions and income which is not taxed within corporation income tax. The second part deals with expenses. There is...
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Accounting and Tax Depreciations of Selected Categories of Tangible Assets
Drozdová, Eva ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
This thesis is focused on accounting and tax depreciations of assets classified into the first and second depreciation groups. The aim of the thesis is to propose a directive for accounting depreciation and then steps and measures leading to the optimization of the tax burden in connection with depreciation of selected categories of tangible assets. The theoretical part defines the basic theoretical concepts and definitions, which are used in the processing of analytical and design part of the work.
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Optimization of Tax Burden of Legal Entity
Urbanová, Barbora ; Ing. Daniel Orel, Ph.D (referee) ; Svirák, Pavel (advisor)
Bachelor thesis deals with advantages and disadvantages of diferent ways of funding a vehicle for company MAVI ÚČTO s.r.o.. Loans and leases were requested for the analysis from three company. They are examined from the point of view of the advantage, the amount of the overpayment and their impact on the amount of the tax base in each period. Based on the comparison of the individual variants and the conditions set by the company, the most optimal financing option is selected.
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