|
Daňové úniky u daně z příjmů právnických osob
Kůta, Milan ; Vítek, Leoš (advisor) ; Moravcová, Jana (referee)
This diploma thesis deals with tax evasion of necessary consolidation of public finance in current period. The main goal of this thesis is analyze corporate tax evasion. This thesis is created by using literature, legislation and case law. For the estimate we have used the concept of tax gap, which is based on comparison of theoretical tax liability of the economy with the actual tax receipts.
|
|
Corporate income tax (tax evasion, tax optimization and their relation with accounting)
Čermáková, Hana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The Diploma thesis deals with the tax optimization and tax evasion relating to corporate income tax from the perspective of business entities who keeps accounts. Specifically, it is based on the legislation in force for the Czech Republic and is focused on the transformation process of accounting profit to the tax base of corporate income tax and the related possibilities of tax optimization or tax fraud. First chapter defines corporate income tax, its position in the tax system and the principle of its calculation. Historical development of corporate income tax and main changes of related regulations in 2013-15 have also been introduced in this chapter. Second chapter deals with tax evasion. Beside its definition, causes and measurement methods it also presents statistical data relating to tax audits and tax offenses. Last chapter of the thesis introduces the most common expenses and revenues whose tax deductibility or non-deductibility influences the calculation of corporate income tax. This chapter also introduces practical examples of tax evasion which were solved by the Supreme Administrative Court.
|
| |
|
Dotace v zemědělském podniku, vliv daňové účinnosti a změn v podniku na vývoj dotací.
HRDLIČKOVÁ, Jana
This diploma thesis deals with reasons for agriculture support and offers an overview of basic subsidies which are supported in Czech Republic. The practical part of the thesis solves situation when a part of some other agricultural unit is bought and merged with main company which is analyzed by the thesis. This company is a receiver of some basic subsidies apparatus which also bring some difficulties such as question in which moment can subsidies show up in accountant. An agriculture company has to choose an account method, different in case of receiving subsidies for processes costs, financial costs and investment costs. The subsidies have an influence for agricultural company financial health which has to be qualified in a longer time period according to a nine economical financing analysis indicators. The thesis count indicators in case of acceptance and non-acceptance of the subsidies. Gained subsidies are further impacted by Czech Republic actual tax system (VAT and corporate income tax). Diploma thesis tries to quantify influence of these taxes to total agricultural company subsidies income.
|
|
Law aspects associated with obtaining financial resources from Structural funds of EU
KOKŠTEJNOVÁ, Dita
Práce popisuje právní aspekty upravující čerpání finančních prostředků ze Struktrurálních fondů Evropské unie. Dále se zabývá zmapováním úspěšnosti či neúspěšnosti českých fyzických a právnických osob při čerpání ze Strukturální fondů Evropské unie v porovnání s úspěšností či neúspěšností osob (fyzických i právnických) ze srovnatelné země a zjištěním na jaké projekty byly nejčastěji čerpány finanční prostředky ze Strukturálních fondů Evropské unie.
|
|
Debts in a concrete business company
PADĚLKOVÁ, Olga
The goal of this thesis is the individual types of debts characteristic including their control, posting and taxation incidence in a concrete business company. The thesis is divided into some separate chapters. In the first chapter there is described the selected business company making in a branch of production and trade. The second chapter refers to debts posting including tax aspects. It is concentrated on accounting transaction, that are accounted differently in the company by posting said in the theoretical part of the thesis or that occur extra here. From tax aspects it is mentioned not only their posting but also the way and amount of the creation of adjusting items to overdue outstanding debts and write-off. It is also said their impact on economic result and tax base in 2008 here. The last chapter engages debts control. First it is made financial analysis of debts, time test and Marko analysis. Later on it is described the current system of debts control related to business conditions, customers information, safety instruments and recovery of debts.
|
| |
|
Utilization voluntary civic association. non-profit organization and individual real person in organization emergency servival and humanitarian aid at outstanding event and in critical situation.
JANTAČOVÁ, Veronika
The present paper involves the utilization of civic associations, non-profit associatins and individuals while helping the professional bodies of Intergated Rescue System (IRS) in order to manage the consequence of an extraordinary event. Optimally, we can help the afflicted population when we set out to create a system that can take full advantage of planned and offered assistance from non-governmeltal organisations, corporate bodies as well as self-employed individuals and individual citizens, which manages to co-ordinate it all properly. The aim of the present paper is to attemempt to record all the posible sources og the appropriate civic associations, non-profit associations and individuals that would help the basic bodies of the IRS while solving an extraordinary event. Moreover, to attempt to draft a system that best secure the goal of the remedy, its uniformity and efficient provision for the respectively afflicted people all according to a concretised situation and need.
|
|
Subsidies in the agricultural company their function and influence over the structure and farming
HRDLIČKOVÁ, Jana
The main subject of this writing is orientation in farm subsidies structure and in its administration in agriculture policy. Then there is analyzed an exercise and grants influence to structure of trading income of farming business. In this work there are firstly described the main reasons for agriculture support and the basic form of farm subsidies. In the another chapter there is described how the farm subsidies are showed in profit and loss account. The next chapter describes the farm subsidies accounting. Finally are solved the taxes questions. Concretely the income tax of corporation and the VAT (Vallue added tax).
|
|
Providing benefits to employees from the point of view of company tax optimisation
VEJBOROVÁ, Hana
The main idea of this diploma thesis is to analyse benefits, which can be provided by employers to their employees with regard to the impact on the personal income tax base and corporate income tax base. The analysed employee benefits include tax and deduction benefits, whether they can be regarded as tax deductible expenses and whether they are included in the taxable income of an employee. The benefits provided in DELTA a. s. based in Kardašova Řečice were analysed. Their extent and impact on the tax base were examined in this company. The thesis also examines, whether it is appropriate to adjust the benefit system or not.
|
guest ::
