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Tax optimization methods of international companies
Černá, Kateřina ; Finardi, Savina (advisor) ; Říhová, Lucie (referee)
This thesis is focusing on methods of tax optimization of international companies. These international concerns are endeavoring tax minimization. The disparity of the tax systems gives to these companies a possibility of profit and tax base shifting. At first this thesis compares the differences of tax optimization, aggressive tax planning and tax evasion. Among the areas of the optimization methods, which are described in this thesis, belongs tax residention, dividends, royalty payments, transfer pricing and the companies conversions. Because of the aggressive tax optimization are the public budgets shortened by million crowns. As a reaction many of guidelines and plans of international organizations has been written to worsen the possibilities of tax planning. The impacts on public budgets are shown and counted on the model example of fictive international company.
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Tax Aspects of a Selected Company
Picková, Vendula ; Vítek, Leoš (advisor) ; Moravcová, Jana (referee)
The subject of my bachelor thesis is tax duties of Construction Company SNN Bechyně a.s. The main purpose is to describe and analyze the economic situation of company and the tax burden in period 2009--2012. The first part contains general information about the enterprise and financial analysis using economic indicators. The second part deals with company tax burden analysis. Firstly there is theoretic description of taxes (income taxes, value added tax, property tax, road tax) and then using on the real enterprise data. The last part focuses on optimization aspects which are used by the company to decrease its tax burden and new possibilities of decreasing the tax burden even more.
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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.
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Corporate income tax (tax evasion, tax optimization and their relation with accounting)
Čermáková, Hana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The Diploma thesis deals with the tax optimization and tax evasion relating to corporate income tax from the perspective of business entities who keeps accounts. Specifically, it is based on the legislation in force for the Czech Republic and is focused on the transformation process of accounting profit to the tax base of corporate income tax and the related possibilities of tax optimization or tax fraud. First chapter defines corporate income tax, its position in the tax system and the principle of its calculation. Historical development of corporate income tax and main changes of related regulations in 2013-15 have also been introduced in this chapter. Second chapter deals with tax evasion. Beside its definition, causes and measurement methods it also presents statistical data relating to tax audits and tax offenses. Last chapter of the thesis introduces the most common expenses and revenues whose tax deductibility or non-deductibility influences the calculation of corporate income tax. This chapter also introduces practical examples of tax evasion which were solved by the Supreme Administrative Court.
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Accounting, corporate taxes and the ways of tax optimization
Hobža, Radek ; Müllerová, Libuše (advisor) ; Trytko, David (referee)
The aim of this thesis is to outline the optimization of taxes on corporate income and its use in practice. The first part defines the basic concepts and highlights the issue of the link between accounting and tax rules. The following is a detailed description of the transformation of the accounting profit to the tax base with a number of example and accounting schemes. The second part focuses on explaining the concepts of tax savings and tax avoidance.They are described main methods of illegal tax evasion and how to fight against them at the national level and the European Union. In addition, this part characterizes the basic concepts of tax havens, their benefits and efforts to reduce them. The conclusion is given virtually complete practical expample using the methodology described in this work.
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Tax havens and their usage
Drybčáková, Hana ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This bachelor's thesis analyses international tax planning in tax-favored areas in Europe. The goal of this work is to inform of tax havens as one of the possible tax optimization and also describe the benefits that bring legal usage of these destination. The work includes both general characteristics of tax havens, including their history and characteristics, so model situation where are total tax savings outlined by comparing the foundation fictitious companies in two selected European countries (Cyprus, Malta) together with the establishment of fictitious company in the Czech Republic.
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Application of the expenditure as a percentage of revenue as a way to tax optimization
MRÁZOVÁ, Olga
The first part of this thesis is focused on the approximation of concepts relating to income tax of partial tax base, to income tax liability and its optimization. The second part - the practical part - is focused on determining the calculations of partial tax bases on income of individuals and analysis of the differences between the tax bases set difference of income and expenses actually incurred and expenditure set percentage of income.
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Tax aspects of a chosen company
Toráč, Vladimír ; Vančurová, Alena (advisor) ; Pšurná, Pavla (referee)
The bachelor thesis is focused on the analysis of taxes and social insurance contributions paid by the company HERAST Ltd. in the period of 2008-2010. The first part contains general information about the enterprise, analyses its economic aspects which affect the tax burden amount and examines the financial health of the company from the viewpoint of profitability. The very core of this thesis is the second part, which deals with the company tax burden analysis and monitors potential problems in the process of taxes determination. The last chapter is concentrated on identification and tax optimization of the problem areas discovered in the previous chapters.
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Optimalization of the tax liability
Kmoníčková, Martina ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This work analyses tax-favored areas which are used in international tax planning. The first part of this work contains information about corporate tax in the Czech Republic and characterizes tax havens in general. The second part presents tree states -- The Bahamas, Cyprus and Great Britain and describes an establishment of model society in these countries. The cost of setting up a company and taxation are compared with a fictive limited company which is based in the Czech Republic. In the conclusion, there are some additional information - for instance arrangements against tax havens, tax havens of the world and czech firms in tax havens.
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