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Business Management and Taxes
Bezděková, Pavla ; Dvořák, Jiří (advisor) ; Mládková, Zdeňka (referee)
I analyzed every single tax on concrete company for the year 2008, reviewed tax burden and consequently made suggestion to lower tax burden for chosen firm. I compared taxes in every single year, stated changes in taxation for each period, analyzed development of tax burdening for agricultural cooperatives in Czech Republic.
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Personal usage and it's tax aspects
Kiška, Jiří ; Svátková, Slavomíra (advisor)
Thesis is focused on tax optimalization of usage of personal vehicle for business and personal purposes. Firstly the author tries to find the definition and presence of "personal consumption" in legal rules. After he analysis the tax-law aspect of personal consumption of business assets. Examples of tax aspects connected to usage of personal vehicle for business and personal purposes are included in the thesis.
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The Cohesion of accounting in Czech republic with corporation income tax
Bucharová, Ivana ; Skálová, Jana (advisor)
The purpose of the bachelor thesis is the analyse of subjects, wich are coming out of accounting when we determine the tax base of corporation income tax or their accesses are different. The subjects are evaluation of property, cost activation, issue of commercial papers and legitimately items. Every chapter consist of basic information on the issue, the separate point of view of accounting and taxes, the differences between their views and recapitalution.
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The tax reform in Slovakia
Kopáčková, Marina ; Dvořák, Pavel (advisor)
The main goals of this paper is to describe and analyse the Slovak tax reform adopted in 2004, according to principles of optimal taxation. The optimal tax system includes the principles of efficiency, administrative simplicity, elasticity, equity and revenue tax. The goal of the Slovak tax reform was to change the tax legislation, to eliminate all exceptions and special regimes, to shift the tax burden from direct to indirect taxes, to eliminate the double taxation of income, to introduce the flat tax rate. In the end some recommendations for Czech Republic has been made.
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Optimal tax system
Podobský, Petr ; Lipka, David (advisor) ; Antoš, Ondřej (referee)
The aim of the thesis is to find the optimal tax system based on the employees taxation model. The basic question is how the tax system influences the work supply and how it changes the wealth distribution. The model uses the distribution of gross monthly wages from ČSÚ data. In the first part there is an introduction of tax theory. In the second part there is a definition of optimal tax system. In the third part there is a description of tax model and its parameters are defined. In the fourth part there is a presentation of the results of the model taxation. The last part of the thesis chooses the optimal tax system. The thesis comes to a conclusion that the optimal tax system is presented by a proportional taxation due its lowest loss of product. The change of wealth distribution should be realized by transfers.
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Corporate Income Tax and its Demonstration in Accounting
Kašpar, Martin ; Cardová, Zdenka (advisor) ; Ščerba, Richard (referee)
The thesis zooms to corporate income tax and Czech accounting legislation. In first few chapters I deal with topics such as what the tax or accounting are, relationship between tax and accounting. Further I concentrate on regulation of the accounting and current accounting legislation of the Czech Republic. Attention is devoted to corporate income tax, deduction of tax base and how the corporate income tax is charged. Reader could find a separate chapter about long-term property or assets. It is mentioned deferred tax in the text as well. The whole issue is followed by a practical example.
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Flat tax and its influence on income level
Pilátová, Světlana ; Tomková, Magdalena (advisor) ; Adamec, Václav (referee)
Tato práce je zaměřena na zhodnocení alternativního systému zdanění na principu rovné daně. Pro svoji práci jsem zvolila podrobnější zkoumání konkrétní příjmové situace poplatníků v případě zavedení rovné daně a zhodnocení přínosů rovné daně převážně v souvislosti s příjmy. Součástí této práce jsou také příklady z několika států, kde rovná daň byla již zavedena.
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