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Investment and tax environment of the selected former Yugoslavian countries
Duljković, Zenon ; Zamykalová, Miroslava (advisor) ; Gullová, Soňa (referee)
The Master's thesis "Investment and tax environment of selected former Yugoslavian countries" deals with current tax systems and investment environment of Bosnia and Herzegovina, Croatia and Slovenia. The first three chapters of the thesis are focused on the economic situation of selected countries, their business relations among themselves and the EU countries, foreign direct investment and rating. The fourth key chapter starts with the tax theory and fiscal harmonization within the European Union in order to give detailed analysis of tax systems with emphasis on current development. In conclusion is elaborated the comparison of selected tax systems.
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Changes in taxes and development of tax revenues during the economic crisis
Nurmatova, Madina ; Slintáková, Barbora (advisor) ; Mikušová, Pavla (referee)
The work deals with changes in tax area and development of tax state budget revenues during the economic crisis, in the period from 2008 to the present. Theoretical part describes the economic crisis in terms of its origin, development and consequences on the macroeconomic indicators within EU and Czech Republic. The basic concepts of economic theories in order to resolve the economic crisis are stated. Practical part analyzes the specific measures in the tax system and its impact on the economic development. It shows that these measures has failed to fulfill the expected stabilization of the state budget, that the intended reduction of direct taxes and increase indirect taxes has been fulfilled, and also it verifies that effects of discretionary government measures are most evident in 2010-2011, subsequently followed by a decline.
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The effectiveness of tax policy on the EU national tax systems
Marečková, Alžběta ; Kubátová, Květa (advisor) ; Kučera, Jonáš (referee)
The aim of this work is to determine effectiveness of tax policy of the European Union -- if its manages national tax systems. First chapter deals with the essence of tax policy, its latest strategy and its aims and instruments. The following theoretical section discusses tax harmonization and policy of direct and indirect taxes and their legislation. The analytical part deals with the impact of tax policy on national tax systems. Using statistical data about the European Union we will be implemented method of analysis on two macroeconomic indicators -- tax quota and the implicit tax rate on labour but also on the development of value added tax rates.
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Joint-stock company (accounting and tax connections)
Svobodová, Hana ; Müllerová, Libuše (advisor) ; Mezerová, Jana (referee)
The graduation thesis is primaly focused on problems of specialities of accountancy in joint-stock company in Czech republic. Between these specialities we comprise increases and decreases in the registered capital and distribution of income or payment of loss. The subject of this thesis is the application of accounting, tax and legal enactments on joint-stock company.
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Taxation, accounting and their correlation
Bláhová, Soňa ; Rauš, Jiří (advisor)
The aim of my bachelor paper is a compendious and general description of basic components of taxation, accounting and their correlation, as well as the process of the tax base assesment of income tax in corporate bodies and individuals. Firstly I explain basic terms in the field of accounting and taxation. After that I describe the particular direct taxes individually. I define the basic regulations of the tax base adjustment of income tax in corporate bodies and individuals. The tax expenses are specified in detail in an extensive chapter. The other parts of my bachelor paper are non-tax expenses, regulations of the income tax, the characteristics of amounts that reduce the tax base and the applicable tax deductions. I try to complete my paper with accounting diagrams and illustrations. The updatings and changes according to the public finance reform in 2008 are strongly highligted.
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The cases of ECJ in the field of direct taxation and their influence on national tax policies
Bittnerová, Gabriela ; Vítek, Leoš (advisor) ; Kužela, David (referee)
The thesis is devoted to the most relevant cases of European Court of Justice in the field of direct taxation and their influence on national tax policies. Different member states are willing to implement the law of European Union at different levels. The thesis evaluate the impact of ECJ cases on national tax systems of France and The Netherlands. It has several parts. First part describes historical milestones in coordination of direct taxation, second part describes the ECJ and its function and structure. Follows the analysis of most important cases. Last part evaluate the impact of cases on French and Dutch tax system.
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Judikatura Evropského soudního dvora v oblasti přímých daní a její vliv na legislativu ve vybraných členských státech
Dostálová, Kateřina ; Vítek, Leoš (advisor) ; Krejsa, Jan (referee)
Vytvoření jednotného vnitřního trhu je jedním z hlavních cílů Evropské unie. Daně a tedy i přímé daně mohou vytvářet překážky fungování jednotného trhu a mohou být diskriminační. Proto je nutná jejich harmonizace. U přímých daní hovoříme o negativní harmonizaci založené na odstraňování diskriminačních opatření pomocí rozsudků Evropského soudního dvora. Práce popisuje postavení ESD, způsob jeho rozhodování a dopad jeho rozsudků z oblasti přímých daní na členské státy. Klade si za cíl ověřit základní tezi, že soudy členských států a následně i zákonodárná moc zohledňují při své činnosti v oblasti přímých daní judikaturu ESD.
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Trendy zdanění v Evropské unii a jejich dopad na Česko
Bednářová, Soňa ; Kubátová, Květa (advisor) ; Weberová, Jana (referee)
Cílem práce je poskytnout souhrnný pohled na daňové trendy v Evropské unii. První kapitola je věnována charakteristice Evropské unie. Další část práce se zabývá daňovou strategií, tj. legislativou přímých a nepřímých daní. Podstatnou část práce tvoří analýza daňových trendů, která se zabývá daňovou kvótou Evropské unie, strukturou daňových příjmů v Evropské unii a daňovým určením v Evropské unii. Dále jsou analyzovány daně ze spotřeby, daně z práce, kapitálové daně a daně ekologické. Poslední část této práce se zabývá změnami v daňových systémech jednotlivých členských států Evropské unie a změnami v daňovém systému České republiky, které jsou ovlivněny Evropskou unií.
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