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History of Taxation of Incomes of Individuals from Employment
Koudelová, Lenka ; Mlčoch, Marcel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis is focused on taxation of incomes of individuals from employment. There are presented the main legislative changes of tax of individuals from employment. The purpose of this thesis is to compare how the each legislative change to take effects on relative tax burden of taxpayers. To achieve this purpose were chosen the taxpayers with the following income levels - low, average, slightly above average and highly above average income.
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Analysis and evaluation of impacts on the independence due to the districts of Prague into separate villages.
Čáp, Vilém ; Peková, Jitka (advisor) ; Matula, Miloš (referee)
The aim of this work is to analyze and evaluate the impacts on the economy in the eventual independence of a size different boroughs of the City of Prague into separate villages in the years 2001-2015. This topic is very timely considering the frequent discussions on financing municipal districts of Prague. Prague is also the economic center of the Czech Republic. Topicality is enhanced by the fact that the model of subsidy relations between Prague and its city districts often changes. In the theoretical part are listed and explained basic terms and definitions relating to the issue. This section deals mainly with the economic theories of the budgetary determining taxes, financing municipalities and boroughs in Prague. They did not omit the legislative requirements of the functioning of municipalities and boroughs of Prague. In the practical part is evaluated development funds that flowed into the budgets of different sized urban areas and that the budgets of such units in a given period of time passed, if those units were part of the capital Prague. Part of this work is part of a proposal for legislative changes that would empower any Prague districts only allow a referendum. Finally, the comparison of the current state and the independence of the aforementioned boroughs of the capital, and in terms of income of the urban areas and in terms of financing certain obligations boroughs based on current legislation.
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Komparace daňového zatížení individuálního podnikatele a společníka společnosti s ručením omezeným
Guldová, Veronika
This bachelor thesis is relates to the tax burden of the self-employer and the limeted liability company. The tax burden is evalueted from point view of the physical person income tax, the corporation income tax and the health and social insurance. Also there is performed the comparison of tax burden and total burden in the tracking period 2011 - 2013. The comparison is done on the diffrent levels of the tax bases. The diffrent variations of cash flow are taken in account in case of the limeted liability company.
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The comparison of the accounting and tax field of the Czech Republic and Finland
Tomšů, Hana ; Molín, Jan (advisor) ; Janhuba, Miloslav (referee)
The thesis is focused on an accounting and a tax field of the selected countries, the Czech Republic and Finland. The aim of this thesis is to analyse the accounting and tax system of the chosen countries and its reciprocal comparison. The present form of the financial accounting in both countries was influenced by their economic and political development and by other elements through many years. These factors and their impact on the accounting field are described and reviewed in the first part of the thesis. The second part is focused on the comparison of the tax field of both states which is related with an accounting. Among others, the characteristics of the tax system influence the behaviour of people (persons, entities) in connection with their international (and domestic) business activities. The most suitable indicator chosen for comparison of the tax burden between the Czech Republic and Finland is the consolidated tax quota. Due to the interaction to the accounting, there was an emphasis on the differences in the structure of corporate income tax in connection with the comparison of the tax systems.
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Financial Analysis
Přibíková, Šárka ; Vochozka, Marek (advisor) ; Eysseltová, Sylvie (referee)
The goal of this bachelor degree thesis is to perform a financial analysis of a company that has been chosen. The thesis is focused on ascertaining of company's financial health between 2002 and 2007 and strives to estimate the company's future development. The reason for choosing ASL, a.s. was that it had been for a long period of time in a state of financial insolvency that had been most remarkable between 2004 and 2005. The thesis consists of two parts, the theoretical one and practical one. In the theoretical part of the thesis I define the methods and procedures which are later on used in practical part. Practical part is divided into several other parts. At the beginning of the practical part I introduce the ASL, a.s. and explain its specialization. After that the horizontal and vertical analysis of the balance sheet and income statement, ratio analysis and other methods that enable company's financial evaluation. In the last part of the thesis the peer group analysis is performed in order to compare company's results to those of similar company.
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Social policy of the European Union and its development
Česenková, Martina ; Krebs, Vojtěch (advisor) ; Stočková, Olga (referee)
The final thesis depicts historical development of social policy in the European Union. It describes the meaning particular members of EU attribute it. It characterizes different models of social policy and by comparing them across the EU it evaluates the efficiency and sustainability of such models. The thesis deals mainly with Czech model of social policy. It focuses on systems of social protection, incomes and expenses on social benefits and transfers and finally compares the particular structure of this issue within members of EU. It also tries to define the term "social state" and compares it with Swedish model of social state. It is focused not only on historical development but also address present issues, which modern models have to face. Based on economic indicators and characteristic variables it compares Czech model with presented Swedish model. Finally it focuses on new problems and challenges, which social policy has to deal with nowadays.
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Local autority budgets in the Czech Republic
Černá, Romana ; Čermák, Jiří (advisor) ; Jana, Jana (referee)
This thesis on the budgets of territorial government of the Czech Republic deals with the issue of financing municipality Obořiště in the years 2005-2014, which is mainly reflected the impact of budget tax determination on the municipal budget. To fulfill that objective is an assessment of expenditure and above the revenue budget of th municipality. For a subset of the thesis are selected two villages in the Central Region, where i tis drawn comparisons of income for a given period. The theoretical part focuses on the basic concepts of local government, the budget structure, budgetary process. In conclusion contains a summary of the financial sitation of the municipality and is designed recommendations for the future management of the municipality.
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Market analysis of PR agencies in Czech Republic in the period 2013 - 2015
Jakubcová, Klára ; Loužek, Marek (advisor) ; Křítková, Soňa (referee)
The work analyzes market of public relations in the Czech Republic in the period from 2013 to 2015 based on the available data. Data come from research for The Association of PR Agencies (APRA) and from the balance sheets of selected agencies. The main hypothesis says, there is a monopolistic competition on the Czech market of PR agencies, because there is homogenous product, a large number of agencies, no entry barriers and agencies don´t have market power. I tested the hypothesis by calculating the Concentration coefficient and the Herfindahl Hirschman Index. Both methods confirmed the main hypothesis of monopolistic competition in this market. Work also includes the TOP 10 of PR agencies in the Czech market according to turnovers. It shows that the largest agency in the 2013 was Bison & Rose and in 2014 and 2015 it was AMI Communications. I also compared the changes in income and in prices of services by agencies that are members of APRA. So I can say that between the period from 2013 to 2015 there was a 18% growth in income of agencies, which was caused by higher quality of orders and not by raising prices.
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