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The current legislation and future development of transfer taxes in the Czech Republic
Jarošová, Jana ; Slintáková, Barbora (advisor) ; Doležalová, Ivana (referee)
This diploma thesis focuses on the analysis of the effectiveness of transfer taxes in the period 2006 to 2010 in the Czech Republic. The first part of this thesis describes the historical development and the basic characteristics of transfer taxes in the Czech Republic and analyzes in details the current legislation. The second part deals with the analysis of the effectiveness of transfer taxes, i.e. measurement of the administrative costs of taxation and their subsequent comparison with revenues. The measurement of the administrative costs is used by the method called WTE staff. On the base of the measurement is done the conclusion about the administrative costs of taxation and about efficiency of transfer taxes in the tax system of the Czech Republic. The third part discusses on plans for future development in this area of transfer taxes in the Czech Republic.
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Donations in the business reality from a tax perspective
Smetana, Václav ; Marková, Hana (advisor) ; Zajíčková, Miroslava (referee)
This bachelor thesis focuses on the tax-related differences between donation/gift, sponsoring and advertising. At the beginning the basic terms are defined. The analysis of the appropriate legal statutes and judicial decisions then follows together with their respective impacts on the final tax duty. At the end a comparison between the Czech Republic and Germany is made. Possible changes of the current system are provided as well.
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Accounting and Tax Condition of Civic Associantion
VOMELOVÁ, Petra
The aim of this theses is analysis of accounting`s conditions and links to tax law, the needs and requirements of accounting in civil associations. For the implementation of the chosen problem into practice was selected civic association OS Stavba ČR. The work focuses on legislative conditions in areas of tax, i.e.. income tax, value added tax, road-traffic tax, real estate tax and gift, inheritance and real estate-tranfer tax. Each tax was analyzed in three views to make them well-arranged: view of the law, the accounting and the practice. The most attention in the practical part of this work is paid to the corporate income tax. Because legislation governing this tax is the most complicated and is therefore placed emphasis on requirements to process background papers and is the most different for organisations involved in the non-profit activities.
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Efektivnost výběru daně dědické a darovací v ČR za období let 2000 až 2005
Svobodová, Lucie ; Slintáková, Barbora (advisor)
Tato práce se zaměřuje na analýzu efektivnosti výběru daně dědické a darovací v České republice. V úvodní části je nejdříve popsáno zařazení těchto daní do daňového mixu České republiky a dále je podrobně popsán pojmový aparát. Druhá kapitola se věnuje popisu celkových nákladů a výnosů daňového systému a snaží se je rozdělit na administrativní náklady zdanění, vyvolané daňové náklady a nadměrné daňové břemeno. V poslední kapitole je provedena analýza nákladů a výnosů již přímo pro daň dědickou a darovací. Na základě této analýzy je učiněn závěr o efektivnosti těchto daní a jsou zde načrtnuty možné řešení pro zefektivnění výběru daně.
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