|
|
Funding of public universities in relation to accounting information
Leová, Thi Lenka ; Poutník, Lukáš (advisor) ; Zouhar, Tomáš (referee)
The Bachelor's thesis deals with the funding of public universities and their accounting information in the Czech Republic. The aim of this thesis is to define methods of funding, and evaluate the structure of liabilities and income of three public universities for the year 2014 based on their financial statements. Whereby the University of Economics, Prague, Charles University in Prague and Masaryk University in Brno were chosen for comparison.
|
|
|
Mergers as seen by tax law
Korcová, Tereza ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This diploma thesis deals with the tax aspects of mergers. It is divided into three chapters. The first describes general characteristics of mergers such as the reasons for undertaking mergers, a classification of various types of mergers, and a description of the merger progress. The next chapter analyzes Czech and EU legislation. The last chapter contains a detailed analysis of the tax aspects of mergers, especially in terms of income tax.
|
|
|
Effect of changes in selected tax atcs on economic status of the state
Vildová, Iveta ; Hronza, Martin (advisor) ; Rod, Aleš (referee)
This thesis verifies the positive impact of income law changes on economy due to relative reduction of statutory income tax rate during last years and negative impact growing statutory value added tax rate. The theoretical part presents studies that comment on the tax burden and economic state of the country. In practical part is performed the regression analysis on the data by 2012 obtained mainly from Czech Statistical Office and legal systems ASPI and Codexis. Basic statutory rates of corporate and value-added taxes are significant with negative effect on GDP. Finally, the work confirms the results of other studies regarding the influence of these taxes on economic state of the country.
|
|
|
Investment and tax environment of the selected former Yugoslavian countries
Duljković, Zenon ; Zamykalová, Miroslava (advisor) ; Gullová, Soňa (referee)
The Master's thesis "Investment and tax environment of selected former Yugoslavian countries" deals with current tax systems and investment environment of Bosnia and Herzegovina, Croatia and Slovenia. The first three chapters of the thesis are focused on the economic situation of selected countries, their business relations among themselves and the EU countries, foreign direct investment and rating. The fourth key chapter starts with the tax theory and fiscal harmonization within the European Union in order to give detailed analysis of tax systems with emphasis on current development. In conclusion is elaborated the comparison of selected tax systems.
|
|
|
Analysis of taxation of professional footballers and impact of proposed legislative change to the state budget
Dubský, Tomáš ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The aim of this diploma thesis is to analyse the impact of proposed change to taxation of professional football players in Czech republic. According to Czech tax authorities the formal relationship between football player and football club is considered as self-employment, nevertheless by its nature is more likely employment. In the theoretical part of this thesis I will define the difference between self-employment and employment, I will also describe the problem of illegal self-employment in place of employment. There will be described different forms of taxation of football players in Europe and finally a new legislative change will be proposed. In the analytical part there will be quantified the impact of the proposed legislative change.
|
|
|
Taxation of mineral resources extraction
Císařová, Iva ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
The aim of this thesis is to analyze reasons for specific taxation of the mineral resources extraction, to present what kind of taxes can be applied for such purposes and to compare them by calculating the tax liability of hypothetical company located in representative provinces of Canada. This calculation proved that when mix of taxes is applied, where part of the income is taxed by corporate income tax and on the other part of income extraction tax is levied by using royalties, the same government revenue can be reached as when linear tax rate is applied as an extraction tax. However, royalties also bring other advantages, e.g. the simplicity of administering extraction taxes or low demands in calculating the tax liability for extractive companies.
|
|
|
Discounts in accounting
Mervartová, Andrea ; Pelák, Jiří (advisor) ; Vácha, Petr (referee)
The diploma thesis deals with the problems identifying the various types trade discounts in accounting and tax implications. The content of the thesis are specifically bonuses, discounts, gifts with purchase extra for free, loyalty programs and incentives in rental relationships. Alternative solutions to these advantages in accounting are given with regard to the current Czech accounting legislation and International Financial Reporting Standards (IFRS). The thesis is supplemented by modeling examples, where the accounting solution suggested from the perspective of the provider and the recipient advantage.
|
|
|
Taxation of athletes in Czech Republic
Hošek, Petr ; Finardi, Savina (advisor) ; Slintáková, Barbora (referee)
The thesis is structured as a guide, which has to serve all to better understanding of tax obligations relating to professional athletes. The specifics are discussed from the outset and of them is established the core of this work. I focused mainly on income tax, which is certainly central component of tax obligations of athletes. I applied different rules for revenue situation in accordance with § 6 income from employment and § 7 income from self-employment, of the Act on Income Tax, where I also pointed out significant opportunities for tax optimization and process for its achievement. Following the chapter on the incomes my attention went to an additional tax that will apply to the taxpayer primarily due to the selection of an optimization founding in the text. It is the value added tax, which binds to the athletes as well as all other taxpayers with income from self-employment. Text continues in the final chapter on the issue of income from foreign countries which is more than up to date and should be more than a basic knowledge of the correct application of the legal procedure.
|
|
|
The comparsion of the bariers to entry of the Czech Republic and the United States
Fialová, Tereza ; Vostrovská, Zdenka (advisor) ; Procházka, Pavel (referee)
The goal of the bachelor thesis is the comparison of the main barriers to entry and the overall complexity of setting up a business in the Czech Republic and the United States of America. In the first part there are introduced the various types of business entity with their advantages and disadvantages. Next section presents the necessary administrative procedures and costs of starting a business. It is followed by a comparison of income taxation of natural person and legal entity, labor cost and supporting programs for entrepreneurs accessing to the market. Based on unfavourable findings of the current situation in the Czech Republic, recommendations are enclosed to assimilate the Czech Republic to the United States of America.
|
|
|
The taxation of financial sector
Paloučková, Eliška ; Radová, Jarmila (advisor) ; Bártová, Hana (referee)
The diploma thesis deals with the taxation of financial institutions focused on European Union. The thesis provides a short view on the inception of financial crisis in USA and the costs spent by national governments on rescue of systemic important institutions on the market. The history of banking tax concept is briefly summarized on theoretical level and also two real historical examples of taxation in financial sector are provided. The main part of the work is focused on the current proposal of European Commission and the impact of its implementation. The practical part of diploma thesis is based on particular model examples how this proposal would work in practice.
|
guest ::
