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Společnost s ručením omezeným po 1. 1. 2014
Badalíková, Michaela
This diploma thesis deals with new legislation of limited liability company from January 2014. At this diploma thesis is made comparison antecedent legislation and actual legislation of limited liability company, next comparison of conduct business of natural person and limited liability company and next comparison of establishment of limited liability company at Czech Republic and in the selected countries of the world.
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The impact of the tax havens on the public finance of Slovakia
Pištejová, Jana ; Janíčko, Martin (advisor) ; Mičúch, Marek (referee)
International tax planning deals with the tax benefits, their seeking and using by the tax entities and corporations. Even if the tax havens are generally considered as small islands, the different types of tax advantages are offered by the developed countries of the North America or Europe. This paper focuses on the analysis of the inward of foreign direct investments into the European countries with the preferential tax regimes. It explains the relationship between the inward of the investments and the factors which affect them. The inward of the foreign direct investments is the dependent variable, the independent variables are tax rates on corporate income, unemployment, as well as political stability. Although results of econometric analysis did not confirm our initial hypothesis that the lower tax burden will increase the inward of the investments to the country, this increase can be caused under the other circumstances, such as secrecy, property protection, stable political situation or simplicity and utility of the financial markets.
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Optimizing tax liability of a legal entity
Vápeník, Jan ; Kislingerová, Eva (advisor) ; Petrovická, Ivana (referee)
The master thesis deals with the tax system of the Czech Republic and optimizing of tax liability of legal persons. The master thesis deals with taxation of corporate income tax, value added tax and international tax planning. In the area of the income taxes the thesis focuses on optimizing of tax liability when setting up a business, the solution cost and revenue items of the company and the possibility of applying deductions from the tax base and tax rebates. In the area of the value added tax, the thesis deals with the possibility of group registration for value added tax. At the end the thesis deals with possible use of tax havens. The aim of the thesis is to introduce a reader with the tax system in the Czech Republic and especially to imagine the possible applications of optimizing tax liability on selected methods, which the law currently allows.
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The accounting and tax environment for business in the Netherlands
Přibylová, Petra ; Skálová, Jana (advisor) ; Láchová, Lenka (referee)
Thesis deals with the accounting and tax environment for business in the Netherlands and seeks to highlight the differences in legislation in comparison with the European trend. The work describe regulation of business and the related accounting and tax legislation. It focuses on group and tries to provide the answer to the question why the Netherlands is regarded as tax haven. There is obvious growing pressure of the European Union, the Netherlands implements IFRS principles to national accounting standards known as DAS. Although some issues still keep the original national treatment. Fiscal adjustments have a distinctive character, the country is an attractive destination in terms of taxation of dividends, interest, royalties and other capital gains.
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Aspects of taxation when entering foreign markets
Berková, Hana ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
This diploma thesis analyzes several aspects of taxation when entering a foreign market. The first chapter explains the difference between nominal and effective tax rates and tax burden regulation by enterprises during the current debt crisis. The second chapter deals with double taxation agreements and methods that eliminate double taxation. The third chapter describes the rules of transfer pricing and advance pricing agreements. The last chapter focuses on tax incentives and risks of taxation, especially tax avoidance, tax evasion and the negative attitude of developed countries against tax havens.
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Position of Panama in international business
Saganová, Lucia ; Gullová, Soňa (advisor) ; Müllerová, Františka (referee)
The thesis analyzes the role of Panama in international trade. The first chapter is dedicated to basic information about Panama. It describes its history and briefly describes the specifics of Panama's market. The second chapter discusses the business environment, its general characteristics. Its main ingredient is a special tax regime, because of which Panama is considered as a tax haven. It analyzes the economic situation in Panama and it is dedicated more to two major pillars of the economy of Panama, the Panama Canal and the Colon free zone. It focuses on potential investment opportunities in Panama, which are stimulated by tax incentives. Characteristic of the social environment focuses on the facilities of Panama's population as workforce and education level in the country. It describes the evolution of culture and Panama is characterized by its cultural peculiarities of the universal cultural dimensions of Hofstede. Also describes specifics relating to business dealings and activities associated with it. The technological environment draws attention to the technological amenities of the country, the government organizations that are specialized to promote its activities in this area. The third chapter deals with foreign trade of Panama. It describes the national strategy designed for the years 2004 to 2009, government institutions supporting the Panamanian foreign trade and agreements that Panama has signed for development of foreign trade. It also discusses evolution foreign trade indicators in 2008. The last chapter focuses on trade cooperation between Panama and the Czech Republic.
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Tax havens and tax evasions in Europe
Forejtková, Jana ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
This bachelor thesis is focused on the definition of tax evasion and more character in the context of tax havens within the European continent. Its goal is to monitor the consistency of these two phenomena. The first part deals with general tax havens, and analyze the specificities of European tax havens and the influence of the EU. In the second part attention is paid to tax evasion, with a focus on international tax evasion, which are realized by a low-taxing country. Here is said division of tax evasion , methods and methods of their measurement. The final part discusses international organizations fight against tax havens as tax evasion agents, the history of this struggle, and prospects for the future.
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České podniky ve vztahu k daňovým rájům
Nováková, Zuzana ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
Cílem této práce je analýza podnikatelského prostředí v České republice ve vztahu k daňovým rájům. V teoretické části se práce zabývá daňovými ráji, jejich charakteristickými znaky a nejčastějšími právními formami využívanými v daňových rájích. Praktická část práce řeší příčiny přesunu českých firem do daňových rájů a mapuje sektor offshore služeb v České republice, které se v souvislosti s daňovými ráji využívají. Součástí bakalářské práce je také dotazník pro podnikatele na téma daňové ráje. V závěrečné kapitole je provedena analýza českých firem vlastněných z daňových rájů.
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Role daňových rájů v mezinárodních hospodářských vztazích
Černý, Matěj ; Taušer, Josef (advisor) ; Cibulková, Iveta (referee)
Práce se zabývá problematikou daňových rájů. První část je zaměřena na hlavní charakteristiky daňových rájů. Další část se již věnuje hlavním formám podnikání v offshore centrech, v návaznosti na hlavní metody daňového plánování. Práce umožňuje čtenářům udělat si vlastní názor na roli daňových rájů ve světové ekonomice a posoudit výhody a nevýhody jejich existence.
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Daňová konkurence v Evropě
Los, Jakub ; Mach, Petr (advisor) ; Janíčko, Martin (referee)
Hlavním cílem této práce je srovnání dvou konceptů navrhujících uspořádání daňových systémů v Evropě. Těmito koncepty jsou daňová harmonizace a daňová konkurence. Práce shrnuje hlavní argumenty zastánců a odpůrců daňové konkurence a na základě těchto argumentů ukazuje, že daňovou konkurenci je možné považovat za jeden z podstatných faktorů ovlivňujících ekonomický růst. Práce ukazuje možnosti a výhody, které daňová konkurence přináší a zaměřuje se na postoj některých mezinárodních organizací k problému daňové konkurence a opatření těchto organizací proti daňové konkurenci. Zaměřuje se na přínosy existence daňových rájů pro udržování a posilování daňové konkurence a zvyšování prosperity jednotlivců a evropské ekonomiky.
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