|
| |
|
|
Conditions of establishing of companies in Russia and the Czech Republic
HORÁKOVÁ, Hana
The purpose of this bachelor work is to outline basic necessities of establishing the most frequent forms of enterprenuering. Conditions for establishing Limited Liability Company and joint-stock company in the Czech Republic and in Russia will be discussed first. This work will then shortly focus on terms for dealershipes and branches. The next part anylyses the prosperity of individual sectors and regions. It presents basic summary of taxes in Russia and it penetrates into numbers of individual incomes. The last section of this work is concentrated on more practical part and the purpose is to indicate specificities of business negotiation with russian partners.
|
|
|
The Budget Resourses Managed by Municipality
VOZKOVÁ, Lenka
This bachelor thesis addresses the implementation of budget means by a municipality. The thesis is divided into a theoretical and a practical part. The practical section describes the municipal authorities, their division, position and function. Next it describes the budgetary determination of taxes in the Czech Republic, which affects incomes of municipalities and towns in a crucial way. In 2008 this law about budgetary determination of taxes passed through an important amendment of act, which introduced new criteria for reallocation of shared taxes ratio for municipalities. Last bud not least it pursues a municipality budget, a budget structure, a budget setting, an approval of a budget proposal and budgetary control. The practical section of this thesis aims at an analysis of a concrete municipality economy. It describes single budget revenues and expenditures of the particular municipality.
|
|
| |
|
|
Tax Optimalization of The Business Subject
ANDRTOVÁ, Lenka
The graduation thesis deals with the tax optimalization in a chosen business subject. The aims of this graduation thesis are aplications of alternative procedure in the tax liability calculation and their showing at chosen business subject. The practical part is aimed at present law adjustment of a corporate income tax and at methodology of process of an individual option of the tax optimalization aimed at carryback, tax abatement and other tax types of the tax optimalization. The data, including the calculation of the 2007 income tax range, of the company Dřevooptima s.r.o. are elaborated in the practical part. By means of the aplication of the individual option of the tax optimalization on the company data there generates different tax optimalizations. Based on the comparision of these options and the existing degree of recommendation, which options of the tax optimalization should the company used in the future to legally reduce its tax liability. For purposes of the better orientation the thesis also contains charts.
|
|
|
Assessment on capital in the company and comparing with EU
PŘIBYLOVÁ, Veronika
My thesis is focused on the legal regulations of property taxes in the Czech Republic and its comparison with the chosen state of the European Union (Germany). The theoretical part describes a taxation system of road tax, real estate tax and inheritance tax, gift tax and real estate-transfer tax. And also a taxation system of road tax and real estate tax in Germany, because during the year 2007 it happened neither to a gift, succession nor a real estate transfer. The practical part is about the company Groz-Beckert, s.r.o. which has a subsidiary company in the Czech Republic and a controlling company in Albstadt in Germany. Then the comparison is made so these vehicles, land and buildings owned by the company in the Czech Republic would be also owned in the same quantity in Germany. It solves how much more the company had to pay in taxes and if the Czech Republic is for this company much more advantageous from the point of view of property taxes.
|
|
|
Sponsorship, gifts and advertising - acounting and tax point of view
FICOVÁ, Andrea
This bachelor thesis is focused on accounting and tax point of view of sponzorship, gifts and advertising. In the theoretical part first of all I define the terms of sponzorship, gifts and advertising. Then I analyse the accounting of these costs. The last point of the theoretical part are the tax points of view of these costs. There I focused in particular on gifts from the point of view of donator and I describe in details the circumstances in which a physical or a juridic person can reduce the basis of taxation of legal gifts. In the practical part I describe how the sponsorship, gifts and advertising are accounted in Jednota, s. d. České Budějovice and I also describe who does Jednota, s. d. České Budějovice sponsors and which forms of advertising it uses. In the last point of the practical part I target the impact of gifts on the basis of taxation.
|
|
|
The tax system in accounting with a view of income tax
BRUSOVÁ, Lenka
The subject of this Diploma thesis is Tax system in accounting with a view of income tax. Tendency of work is compare income tax of individual and income tax of corporation in the Czech Republic. Effect is find out whether is for businessman from tax aspekt preferable exit individual or corporation. Differences are confront between income tax of individual and income tax of corporation in a year 2007 as well as impact of tax reform effective from 1. 1. 2008 at income taxes. For Berger resolution are into account also health and social insurance.
|
|
| |
|
|
Tax of income of individual in 2006 and its comparation with Slovakia
HŮLOVÁ, Petra
Czech and Slovak Republic were one state before 1993. Laws of taxes in the both countries have the same basic in law number 586/992 Sb. Fourteenth´s dividing brought differences between calculation in tax of personal income. Histories of both systems of taxes and main differences are decribed in the theoretical part. Six examples with main diffrences were chosen to the practical part. Each part connect themselves. Main aim is description of main differences in laws of Czech and Slovak Republic. Next aim is comparing of advantageous taxation. I can positively say that taxpayer in the Czech Republic have better conditions than in Slovak Republic. Both laws firstly differentiate in lump expenses regarding income from enterprise, rates of taxes, taxable parts of tax base or tax reduction. Tax reduction is more advantageous than taxable parts for taxpayers. This method is specific for Czech Republic.
|
guest ::
