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Optimization of the company tax liability
Blažková, Monika ; Kislingerová, Eva (advisor) ; Zámečník, Petr (referee)
This thesis introduces the tax system of the Czech Republic. The corporate income tax in particular is specified in bigger detail. Its basic structural elements are described with the focus on the transformation of the accountable profit to the tax base. The practical part is divided into chapters, each of which deals with the optimization of the amount of the real tax liability. The content, instruments mentioned and methods for decreasing company tax liability applied suggest this work more likely addresses smaller and medium-sized companies. These companies need what is referred to as tax planning. This thesis analyzes the possibilities of the use of tax-deductible items provided by law, tax abatements; further it specifies cost and revenue conception of tax optimalization or more precisely the amount of the accountable profit or tax base. The aim of the practical part is to identify tax optimization possibilities and to compare on concrete cases what tax saving or other advantages to the taxpayer each method brings.
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The tax system in accounting with a view of income tax
BRUSOVÁ, Lenka
The subject of this Diploma thesis is Tax system in accounting with a view of income tax. Tendency of work is compare income tax of individual and income tax of corporation in the Czech Republic. Effect is find out whether is for businessman from tax aspekt preferable exit individual or corporation. Differences are confront between income tax of individual and income tax of corporation in a year 2007 as well as impact of tax reform effective from 1. 1. 2008 at income taxes. For Berger resolution are into account also health and social insurance.
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International Tax Optimization using Offshore and Onshore Jurisdictions in the European Union
Skalická, Magdaléna ; Křivohlávková, Jitka (referee) ; Brychta, Karel (advisor)
This thesis is focused on corporate structure designs with the use of offshore and onshore centers in the European Union for the optimization of tax on corporate income . The work is divided into theoretical and analytical sections as well as a section with proposals. The theoretical section describes the problems of international tax planning and international taxation, focusing on offshore and onshore financial centers. In the analytical section there are various offshore and onshore financial centers in the European Union identified and outlined with selected analyses in more detail, especially of the corporate taxation. The practical part describes a model of the corporate structure with the use of selected offshore and onshore centers in the European Union and the various options for resolving tax optimization.
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Relation between education and income of immigrants in Germany
Jandová, Pavlína ; Strielkowski, Wadim (advisor) ; Doležel, Pavel (referee)
This bachelor thesis focuses on migration. First part describes theories of migration. Secondly, it follows historic development of migration in the Federal Republic of Germany and its current legislation concerning movement of people. It also describes socio-economic characteristics of people with migration origins. The main goal of the study thesis is to show a relation between education and income of foreign inhabitants of Germany. The analysis is based on human capital theory. Used data were made available by German Socio Economic Panel (SOEP) at the German Institut for Economic Research.The analysis of statistics of the German Statistical Office and of the SOEP data have shown there are differences in income of foreigners and natives caused not only by different returns to education, but by language level, too. Different returns on education and experience do not limit only to Germans and foreigners, differences between men and women were found as well. Basic variables influencing income are same for foreigners and natives, however They differ in additional variables. The income is impacted by the geographical region of work in case of natives, for instance, whereas the income of foreigners is influenced more significantly by their level of German language.
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Common Consolidated Corporate Taxe Base (CCCTB) and the impacts on the Czech republic
Prošková, Radmila ; Vítek, Leoš (advisor) ; Kubátová, Květa (referee)
As a result of a growing number of Member States of the European Union the idea of unification and co-ordination of legal changes,including tax systems of each country, is growing stronger. The common consolidated corporate tax base (CCCTB) should establish unified rules for determining the tax base, and consequently this would eliminate double taxation, cross-border income, or tax evasion and suppression of tax competition among the states of the European Union. This work deals with the redistributive mechanism of the CCCTB, which would alocate the CCCTB to the group of the individual companies. Interim result of the discussion is to create a distribution threefactors formula consisting of variables - work, asset and sales. I applied the current conclusions of the European Commission to the Czech company Skoda Auto,a.s., whose parent company is in Germany.
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Mobilita obyvatelstva v Austrálii
Kroftová, Barbora ; Macháček, Jaroslav (advisor) ; Novák, Radek (referee)
Svou diplomovou práci věnuji mobilitě obyvatelstva, zejména migraci v Austrálii. Chtěla bych zde dokázat, že v rámci této země existuje určitá stálost v mobilitě za poslední tři desetiletí, objasnit systematické přesuny, také z hlediska věkové struktury přemístujících se osob. Záměrem je ověřit, zda se populace stala za posledních 25 let více či méně mobilní, dále vysvětlit příčiny preference mobility na kratší či delší vzdálenosti. Díky kvantitativnímu měření bych ráda objasnila aspekty dočasné mobility a identifikovala významné rozdíly těchto procesů a procesů trvalé migrace. Zkoumám zde mobilitu versus věkovou stukturu, vzdálenostní aspekt a prostorovou preferenci. Chtěla bych se také věnovat důvodům mobility a přesunujících se obyvatel v rámci specifických podskupin - věkové skupiny, podle pohlaví, ekonomického statusu, sociálního statusu a příjmových skupin. Zaměřím se také na vzdálenosti mobility, jak dočasné, tak trvalé a na vnitřní migraci.
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The budgetary allocation of taxes to municipalities
Dolistová, Monika ; Krbová, Jana (advisor) ; Peková, Jitka (referee)
The main target of this dissertation is to analyse the impact of legislative changes to the budgetary allocation of taxes to municipalities in last years with a focus on the reform of January 2013 for different types of municipalities according to their population. One of this thesis objectives is also to suggest recommendations for the future budgetary allocation of taxes on the basis of this analysis. Theoretical part defines basic concepts in the area of municipalities income and looks into the theory of fiscal federalism.The second chapter of the theoretical part concerns itself with the detailed analysis of the development of the budgetary allocation of taxes until 2013. The practical part is constituted by the prediction of the Ministry of Finance of the Czech Republic and is followed by an analysis of shared taxes in selected municipalities of South Bohemian Region and their development. On the basis of this analysis, the impacts in selected municipalities are analysed and possible recommendations are specified for the future development of the budgetary allocation of taxes.
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Corporate Income Tax and its Demonstration in Accounting
Kašpar, Martin ; Cardová, Zdenka (advisor) ; Ščerba, Richard (referee)
The thesis zooms to corporate income tax and Czech accounting legislation. In first few chapters I deal with topics such as what the tax or accounting are, relationship between tax and accounting. Further I concentrate on regulation of the accounting and current accounting legislation of the Czech Republic. Attention is devoted to corporate income tax, deduction of tax base and how the corporate income tax is charged. Reader could find a separate chapter about long-term property or assets. It is mentioned deferred tax in the text as well. The whole issue is followed by a practical example.
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Corporate mergers and their accounting treatment
Adamírová, Soňa ; Vomáčková, Hana (advisor) ; Pelák, Jiří (referee)
In this thesis I deal with the substance of the corporate mergers and its accounting treatment in relation to the Czech commercial arrangement. I compare the accounting view of mergers in the past with the solution after amendment of Act No. 125/2008 Coll., on the transformations of commercial companies and cooperatives, by Act No. 355/2011 Coll., which entered into force on 1 January 2012. I also want to point out some problems, that the new commercial arrangement of mergers brings. Finally, I deal with tax solving of mergers under current tax system in the CR, particularly the impact to the area of income tax.
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