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Non-governmental organisations under the new Civil Code
Hůlková, Kateřina ; SRSTKA, Jiří (advisor) ; VYSKOČIL, František (referee)
The submitted thesis examins the issues of non-governmental organisations regulated by the new codification of private law, i.e. law No. 89/2012 Coll. Civil Code - and possibilities of their practical application in theatre practice.
The thesis maps legal forms that were used for theatre conduct until the end of 2013 as well as non-governmental organisations established by the new Civil Code. The last chapter of the thesis enumerates the new options that have arisen for each type of legal persons conducting theatre activities.
The purpose of the thesis is to create an exhausting overview of non-governmental organisations occurring in the legal order of the Czech Republic, with a special focus on the field of theatre.
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The accounting responsibilities of an entrepreneur - legal entity in Kazakhstan
Mussina, Bidana ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
The aim of this work is to give readers from Czech republic a general idea of the entrepreneurship and the development of the accounting system in Kazakhstan which after independence of this country since 16. 12. 1991 still undergoing reform and modification. Recently, according to the strategy of the Kazakhstan, the government is trying to adjust the country's accounting system into international financial report standards. The development of accounting harmonization and norms are important factors that have fundamental influence for the enterprise environment and sustainability.
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Comparison of the corporation tax base in selected OECD countries
Černá, Daniela ; Láchová, Lenka (advisor) ; Hartlová, Alena (referee)
The subject of this thesis is "Comparison of the corporation tax base in selected OECD countries". The main objective is comparison of corporation tax base legislation and its impact on the tax burden of corporations in Czech Republic, Austria and Cyprus. Sub-objectives are: analyzing the elements of corporation tax base in these countries, finding out how the asset depreciation is regulated in these countries and assess the impact of corporation tax base legislation on effective tax burden. For each country there are described elements that affect the tax base: subjects, incomes, expenses and other items deductible from the tax base. Impact on the tax burden is assessed using a model example and implicit tax rate on corporate income.
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Analysis of banking products designed to evaluate available corporate funds
Jančová, Lenka ; Moravec, Lukáš (advisor)
The subject of the bachelor's thesis is to analyse the products designed to evaluate the available funds in the chosen banks operating in the Czech Republic (specifically in the Československá obchodní banka, a.s., Komerční banka, a.s. a Raiffeisenbank a.s.). The goal of the thesis is to evaluate the products offered by banks, their interest rates, ranges, fees, and finally compare their advantages for clients. The first part of the thesis briefly outlines the principle of the products to evaluate the available funds. The second part is oriented on the analysis of the selected banks. The last part is an analysis of the products used for the enhancement of finances available with a specific company operating in Czech market and to design different more appropriate options.
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Cross-border cooperation of Euroregion Neisse Analysis by EGTC
Kadlecová, Barbora ; Horáček, Jiří (advisor) ; Šourek, Vladimír (referee)
Thesis in its theoretical part deals with cross-border cooperation and analyzes a new legal instrument at EU level - European Grouping of Territorial Cooperation (EGTC). The work describes the instrument, including the establishment of a legal basis. It also deals with the potential use of the EGTC, which focuses on the permanent structure for cross-border cooperation, ie. Euroregions and make a summary of the EGTC already developed within the European Union. The practical part focuses on a description of the Euroregion Neisse, who ordered the creation of a legal entity as one of the main objectives and is currently in the process of preparing the establishment of an EGTC. This section is in addition to the characteristics of the Euroregion analysis of individual steps in the creation, use specific options on the EGTC and the comparison with existing legal entities within the EU. The aim of the thesis is to analyze the EGTC and determine whether it has the potential for the development of the Euroregion Neisse.
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Tax expenditures as an instrument of fiscal policy
Král, Petr ; Vítek, Leoš (advisor) ; Jareš, Martin (referee)
This work deals with one of the areas of taxation, tax relief. The goal is an estimate of tax expenditures on selected tax relief and options for calculating. The first chapter defines the concept of tax expenditures, the types, calculation methodology and the possible effects of tax expenditures on the public purse. The second part contains an analysis of tax expenditures for tax on corporate income tax. For selected provisions were individually designed to a possible method for calculating the estimate and subsequently implemented. Finally, mention is made of upcoming reform of the tax reliefs that will most likely be accepted.
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Non-governmental and Non-profit Organisation's Specifications with respect to Funding and Accounting Based on the Example of Church-based Legal Entity
Gorylová, Daniela ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
Diploma thesis is focused on non-governmental and non-profit organisation's specifications. It is aimed mainly on church-based legal entity, foundations and endowment funds, civil associations, public beneficial association and universities. One chapter describes financial management of above-mentioned organisations and its specificities including planning, fundraising, operational management and evaluation. Methods of establishment, creation, cancellation, cessation and management of the organisation are described from legal point of view. In one part of the thesis I have concentrated on tax allowances within income tax, Vehicle Excise Duty, immovable property tax, capital transfer tax, gift tax and real estate-transfer tax. The following chapter focuses on accounting and its differences compared to companies. The aim of the practical part is to analyze the financial management of registered legal entity, which is estabilished by church-based legal entity -The Archdiocese Caritas Prague. The analysis focuses on content and progress of costs and revenues in period 2005 -2007.
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VÝBĚR FORMY PODNIKÁNÍ JAKO ZÁKLAD DAŇOVÉ OPTIMALIZACE
Safínová, Eva ; Láchová, Lenka (advisor) ; Weberová, Jana (referee)
Tato diplomová práce se zabývá rozdíly, které se objevují ve zdanění fyzických a právnických osob. Konkrétně zaměřuje na porovnání zdanění osoby samostatně výdělečně činné se zdaněním společnosti s ručením omezeným. Porovnávání je zaměřeno především na právní stav před a po reformě veřejných financí od 1.1.2008. Součástí práce je i analýza daňového zatížení podnikatele v letech 2004 ? 2007.
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Podnikání organizační složky zahraniční právnické osoby na území České republiky
Koldová, Hana ; Špringlová, Jaroslava (advisor) ; Malíková, Dita (referee)
Tato práce se věnuje činnosti organizačních složek zahraničních právnických osob na území České republiky. První část práce je věnována definici základních pojmů a postavení org. složky v právním řádu České republiky. V další části jsou zmíněny povinnosti, kterým musí organizační složka dostát, pokud chce na území ČR zahájit svoji ekonomickou činnost. Třetí kapitola je věnována účetním a daňovým otázkám v činnosti organizačních složek zahraničních právnických osob. Čtvrtá kapitola představuje krátké shrnutí úkonů, které musí organizační složka podstoupit v případě, že dojde k ukončení její činnosti v tuzemsku.
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