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Optimalizace zaměstnaneckých benefitů společnosti MINERVA BOSKOVICE, a.s.
Hrdá, Pavlína
The bachelor thesis focuses on the issue of employee benefits and provides an analysis of employee benefits in a particular company - MINERVA BOSKOVICE, a. s. At the same time it investigates if given system is set in order to optimize benefits coverage from the perspective of the employer. Benefits system is set well enough, however in some of the benefits I have found lacks which result in disadvantages for all employees. Ascertained findings were applied on specific examples and used to set up proposals for possible changes in employee benefits in the above-mentioned company.
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German tax system and its consequential obligations for the Czech exporters
Wurstová, Tereza ; Král, Petr (advisor) ; Vokáč, Matěj (referee)
The topic of this master thesis is the German tax system which is a relatively complicated entity. The aim of this thesis is to provide the updated and practical information useful for the Czech exporters and for their business activities in Germany. The thesis consists of five chapters. The first chapter describes the main export features from the Czech Republic to Germany. Next chapter analyses the different legal forms of companies that can be set up in Germany. The third chapter presents the process of the tax harmonisation and co-ordination within the EU. Next two chapters create the practial part of the master thesis. Particular types of both direct and indirect taxes are object of the fourth chapter. Finally, the last chapter applies the theoretical knowledge gained from the previous parts of the thesis in form of examples and situations from the tax practice and real business life of the entrepreneurs who export their goods and services to Germany.
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