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The development of viticulture in the Czech Republic
Krsková, Lucie ; Malý, Michal (advisor) ; Tereza, Tereza (referee)
The diploma thesis applies to the development of viticulture in the Czech Republic. There is an analysis of the current situation on the wine market which connecting to some positive development in the future. The theoretical part is discussed about wine-growing and viticulture in the Czech Republic. At first in historical connecting and after in current context. Especially part is legislation of the wine sector. Wine areas and regions, sorting types of wine and VOC in the theoretical section. New conception is in the practical part of the work. Conception is focused proposing measures for the development of viticulture. Further, there is an evaluation of nation and European support for the wine sector, which were paid in the years 1996-2015 in the Czech Republic. The amendment of wine law is summarized. Through questionnaires and interviews are collected the views of the professional and unprofessional public in Czech and Moravian viticulture. The Survey is resulted by statistic analyzed program. The proposed final concept is focused on the production of viticulture. Viticulture is proposed as a craft business with professional´s skills. For winegrowers are proposed social cooperatives to achieve higher profitability.
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Tax Optimalization of Individual Income Tax
Skopalíková, Miluše ; Hostěradská, Martina (referee) ; Svirák, Pavel (advisor)
This thesis deals with optimization of personal income tax. Theoretical knowledge is applied to the particular entrepreneur, which income tax is optimized by applying different types of expenses, method of depreciation and lump expenses on transport by road motor vehicle. It proposed a certain number of variants of taxation, bearing in there are taken into account the amount of social and health insurance. Then are variants compared and is selected such that, which to the entrepreneur ensure the highest net income.
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Taxation of Real Estate
Špundová, Magdaléna ; Rygl, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis is focused on comparing the possibility of making different kinds of real estate and subsequently determine the amount of tax. The work includes the theoretical part where there are several terms concerning taxes, the sekond part focuses on the factors affecting the real estate tax.
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Evaluation of the Economy of the Town District Brno-střed
Valenta, Tomáš ; Bortel, Michal (referee) ; Pernica, Martin (advisor)
This thesis deals with an economy of city district Brno-střed. First part is theoretical, dedicated to functioning of self-government, description of this city district and financing state from budget of community. The second part is analytical and evaluates economy of last three years; period from 2012 to 2014. Third part describes suggestions for improvement of economy of city district Brno-střed with aspect to the next budgeting period.
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Tax Optimalization of The Legal Entity
Teplá, Alena ; Kresová, Šárka (referee) ; Svirák, Pavel (advisor)
This bachelor thesis solves problems with the optimization of corporate income tax. Tax optimization is a legal technique to decrease tax liability of each company. We can use several ways to reduce taxes legal method. The bachelor thesis is divided into three main chapters. First chapter focuses on theory, second part is showed the whole procedure of tax calculation and selected ways of tax liability optimization are described in the practical chapter. In the third part are suggested the concrete solutions for the company. The main aim of the bachelor thesis is to clarify theoretic terms connected with taxes, after that is solved and analyze tax liability, which is enables by current legislation of the Czech Republic.
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Komparace zdanění příjmů fyzických osob v ČR a na Slovensku
Smutná, Markéta
Bachelor thesis deals with the comparison of personal income tax in the Czech Republic and Slovakia. It focuses on the tax system of each country and identifies differences when setting the final tax liability. The practical part includes a comparison of the resulting tax burden of selected groups of taxpayers in both countries of the European Union.
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Incomes of Authors and their Taxation
Burjánková, Iva ; Chmelíková, Jitka (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the taxation of personal income, namely income of authors. The thesis compares taxation of income generated by employment and independent activities, including social and health insurance. Further, the thesis describes a special provision on the income af authors in force in 2014.
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