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Tax Obligations Connected with Incomes from Handling Real Properties
Fabíková, Anna ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This Bachelor's thesis is focused on the topic of income taxes on handling real properties. Firstly, the thesis is concentrated on historical development of connection between real properties and taxes, then the taxation of income from handling real properties according to the legislation of the Czech Republic and the legislation of the United Kingdom of Great Britain and Northern Ireland are analysed. Both legislations are compared, analogous elements are pointed out and the main differences are mentioned. In the last part of the thesis, problems with the current legislation are described, problems are demonstrated on a specific court case. A judicial decision of the Supreme Administrative Court is analysed and an amendment is suggested.
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Factors affecting productivity indicators of beef cattle
KRÁLOVÁ, Alena
The aim of breeding suckler cows is same as the aim of any other activity- achieving the best results. Aspects like the quality of food, the corresponding energy value and correct feeding in terms of health and production, play an important part in nutrition. The concentration of energy of feed, within the group observed, for suckler had value of 5.4 MJ NEV. Preserved feed without undesirable content of butyric acid was graded as very good accordingly to the class of quality. The biggest cost item is the cost of feed. In a particular company, the price of feed for a cow with a bred calf represents 42% of total costs. The revenues from breeding of cattle are based on incomes from calves sales or fattening of them and their subsequent sale. An important part of an economic efficiency is a good fertility of cows. In a particular farm, the fertility for 2013 was 89% and 90% for 2014.
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Study of light microclimate in a chosen vegetation type during vegetation season
STOLIČKOVÁ, Martina
The aim of Bachelor thesis is the analysis of light microclimate depending on the production profile of sedge vegetation ( Carex acuta L. ) during the growing season. The light transmission of the growth of sedge and its changes during the growing season were examined. Then the seasonal cycle of the incoming and reflected solar radiation, including the albedo was evaluated.The seasonal changes in increase of aboveground live biomass, the amount of dry matter in the vertical vegetation profile, the distribution of leaf covering and the extinction coefficient changes during the growing season were assessed. The study of light microclimate and the biomass sampling was conducted in Mokré Louky near Třeboň close to pond Rožmberk. The largest representation of plant species has got Slender sedge ? Carex acuta L. there. The findings of relative insolation and light transmission was measured by pyranometer and the sampling of aboveground part was conducted by destructive method. These results show that the transmission is the highest at the vegetation surface and it decreases with the declining height. In August there was a radical decrease in the impact and the reflection of solar radiation due to the higher concentracion of water in the soil and air and this led to a reduction in albedo. Live biomass was measured: in July 1820g, in August 1670g and in September 1789g.The values of LAI and dry matter, recorded from July to September,were gradually decreasing and with the growing measured layer of growth there was a reduction in amount of dry matter and value of leaf area index.The extinction coefficient value varies depending on the age of stand. With the vegetation age the extintion coefficient increased up to 200,38. The Bachelor Thesis was developed within the research project of Faculty of Agriculture MSM 6007665806 ? The sustainable methods of farming in the foothills and mountainous areas,aiming to create harmony between their production and non-production application?.
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Forming of returns, costs and trading incomes
HALAŠKOVÁ, Lenka
The companies should not focuse only on the highest surplus. It is also important to elevate the value of the company. It is important to work out the financial analyses, so that the holders can learn the facts about the company. The financial analyses and the analyses of the particular costs, returns and income from operations are the subject matter of this thesis. In the financial analyses were calculated the traditional economic indicators ROE (return of equity), ROA (return on assets) and ROS (return on sales) for particular years of the period of 2003-2008, and they were compared with values of financial indicants in these years in the line of business. Next, the modern economic indicator EVA (economic value addend) was calculated for the period of 2003-2008.
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Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and selected EU countries)
Rochfalušiová, Božena ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Taxation of Corporations and their Shareholders (Comparison of the Legislation of the Czech Republic, Slovak Republic and Great Britain in the Process of Harmonization of Direct Taxes in the EU) Abstract The purpose of my thesis is to compare taxation of income of companies and their shareholders according to Czech, Slovak and British legislation in the process of continuous approximation of the laws of the Member States of the European Union. Direct income-related taxes have a direct impact on profit of the companies. It is corporate income tax which can significantly affect business in a single market because capital, unlike labour, is a highly mobile factor that can flexibly move to countries with favourable tax treatment. The difference in corporate tax causes economic distortions; it affects businesses when deciding on placement and investment financing. The thesis is composed of nine chapters. The first chapter briefly examines harmonization process of direct taxes in the European Union. The chapter one consists of three subchapters. The first subchapter investigates the differences between tax harmonization and tax coordination. In second subchapter I am dealing with European directives which have direct impact on the direct-related taxes in the European Union. The third subchapter focuses on...
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Trading income and its settlement
DOLEJŠÍ, Alena
The subject of my bachelor thesis is Trading income and its settlement. I have described closing entries and procedures that conduce to ascertainment of trading income, its publication and transformation into tax base in order to compute a corporation income tax. These bookkeeping operations are known as a financial statement. They take place at the end of current accounting period and at the beginning of following accounting period. The purpose of financial statement is to disclose all relevant information about property, financial and income situation of company. The aim of my bachelor thesis has been to describe this accounting sphere coherently, schematically apply theoretical pieces of knowledge in chosen company and compare achieved results with information that were recorded by addressed company for a same accounting period. I was interested whether there is possible to deviate and simultaneously to be in conformity with rules of law and what the consequence of usage of alternative processes is. I have focused on closing the books of accounts, ascertainment of trading income and preparation of the balance sheet and profit and loss statement for a year 2007 in practical section of my thesis.
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Taxation of income of members of business companies
Kazimourová, Alena ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee)
53 Závěr Cílem této práce byla snaha zodpovědět alespoň základní otázky problematiky zdanění příjmů společníků obchodních společností, a to jak fyzických tak i právnických osob a dále zdanění příjmů dle právních forem obchodních společností, a to nejenom z pohledu právních předpisů České republiky, ale také z hlediska harmonizačních snah Evropské unie. V této práci jsem se věnovala zdaňování příjmů společníků obchodních společností, a to všech právních forem obchodních společností, které se mohou dle právní úpravy v České republice uplatňovat. Z pohledu společníků obchodních společností jsem se tedy věnovala, jak právnickým osobám, tak osobám fyzickým, jež jsou společníky veřejné obchodní společnosti, komanditní společnosti, společnosti s ručením omezeným, akcionáři akciové společnosti, ale i společníky evropského hospodářského zájmového sdružení a evropské společnosti. Systém zdanění jsem pak popisovala u následujících příjmů: příjmů z podílu na zisku, respektive příjmů z dividend, příjmů z převodu obchodního podílu, respektive příjmů z prodeje cenných papírů, příjmů z vypořádacího podílu a příjmů z podílu na likvidačním zůstatku. Z pohledu zdanění příjmů společníků jako právnických nebo fyzických osob dovozuji, že je jednoznačně výhodnější postavení právnické osoby. V případě, kdy společník jako právnická...
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Business financial performance
KRÁLOVÁ, Tereza
The purpose of this thesis was to objectively appraise economical situation of company ABC spol. s r.o. and its´ financial performance for years 2003-2006 and to make conclusions about financial situation of the company. Matter of business activity of ABC spol. s r.o. is: goods purchase and its´ further sale and sale. Financial analysis and reliability and bankruptcy models were applied on a real existing company. Documents used as data source were: balance sheets and income statements from particular years. Theoretical part of the thesis characterizes financial performance and attitudes to its´ measuring, concrete methods for business performance measuring and usage of reliability and bankruptcy models. Practical part of the thesis includes calculation of financial analysis indicators (rentability, liquidity and indebtedness indicators) and application of chosen indexes of financial health (Z-Score, IN 95, Reliability index). The last part of the thesis includes interpretation of all calculations results and possible proposals for improving company financial performance and situation.
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A comparison of taxation of income from employment in the Czech Republic and the Federal Republic of Germany
Smetana, Václav ; Novotný, Petr (advisor) ; Kohajda, Michael (referee)
- A comparison of the taxation of income from employment in the Czech Republic and the Federal Republic of Germany The main objective of this thesis is to compare the taxation of income from dependent activities (especially from employment) in the Czech Republic and the Federal Republic of Germany. The thesis consists of an introduction, five chapters and a conclusion. Chapter One is rather theoretical and deals with general terms of the tax theory. The term "dependent activity" is defined in chapter two. Chapter Three compares and contrasts the components of individual income tax in both countries. Chapter Four offers a brief and simplified comparison of the tax burden of an individual in the Czech Republic and the Federal Republic of Germany. The last chapter is concerned with double taxation and its prevention. The tax rate in Germany is higher than in the Czech Republic. Nevertheless, the German tax system takes more into account the individual tax payer's ability to pay taxes as well as his specific social situation. A more complicated tax system like that, however, demands very high standards from the state administration. When an employee is working abroad, it is essential to determine his tax residence - limited or unlimited tax liability - in order to properly calculate his income tax....
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