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Technical evaluation
Chaloupská, Inka ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The work deals with the analysis of § 33, low on income tax. It also deals with this category from an accounting perspective. It explains concepts like modernization, reconstruction, extension. One part also contains explanation of differences between repairs and technical evaluation.
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Mezinárodní pronájem pracovní síly a jeho alternativy v podmínkách Evropské unie - daňové aspekty
Fojtíková, Jaroslava ; Marková, Hana (advisor) ; Spirit, Michal (referee) ; Karfíková, Marie (referee) ; Malíková, Dita (referee)
Disertační práce se zabývá problematikou české daňověprávní úpravy tzv. mezinárodního pronájmu pracovní síly. S ohledem na velmi široký záběr této problematiky i autorčiny zkušenosti z odborné praxe je práce zaměřena na pronájem zaměstnanců směrem ze zahraničí, konkrétně členských států Evropské unie, do České republiky. Cílem disertační práce je zejména rekapitulace stávající právní úpravy daňových aspektů mezinárodního pronájmu pracovní síly, její zhodnocení v kontextu komunitární legislativy i potřeb praxe a v relevantních případech též formulace doporučení a námětů pro základní směřování dalšího legislativního vývoje. S ohledem na skutečnost, že případné změny české legislativy mohou být inspirovány rovněž právním stavem v jiných státech, je část této disertační práce věnována též nastínění základních principů daňověprávní úpravy mezinárodního pronájmu pracovní síly ve Spolkové republice Německo, a její komparaci s českou legislativou.
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The analysis of problems associated in relation to the application of VAT in tourism
Patschová, Jitka ; Svátková, Slavomíra (advisor)
This paper provides an analysis of the problems associated with the application of VAT in the tourism sector and aims to clarify the use of the Law on Value Added Tax, in particular the special scheme for travel service in the tourism sector and apply it to practical situations. Diploma thesis sees the field of tourism through the Law on Value Added Tax. It also deals with special arrangements for the scheme from the perspective of the European Directive on the common system of value added tax. There are the problems that are the subject throughout the European Union.
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Value Added Tax on services within the EU.
Svobodová, Veronika ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
Cílem této diplomové práce je poskytnout ucelený pohled na daň z přidané hodnoty ("DPH") při poskytování služeb v rámci EU. Celá práce je rozdělena do 5 kapitol. První kapitola je věnována historii DPH, jejímu postavení v daňové soustavě a zhodnocení výhod a nevýhod zavedení DPH. Následující kapitoly jsou zaměřeny na harmonizační vývoj DPH v rámci EU a vymezují jednotlivé konstrukční prvky DPH dle českého Zákona č. 235/2004 Sb., o dani z přidané hodnoty. Klíčová 4. Kapitola je věnována úpravě poskytování služeb v rámci EU jak z pohledu českého zákona o DPH, tak s pohledu evropských směrnic a judikátů Evropského soudního dvora. V závěru práce jsou diskutovány dopady chystané novely českého zákona o DPH na oblast služeb poskytovaných v rámci EU.
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Possibilities of optimization of VAT in small municipalities
Tokanová, Jana ; Sedmihradská, Lucie (advisor) ; Pitner, Ladislav (referee)
The thesis deals with the possibilities of optimization in the field of the value added tax in small municipalities. First of all, the main aspects of the value added tax in relation to municipalities are analyzed, both from the perspective of the Czech legislation and the legislation and jurisprudence of the European Union. Then the VAT treatment of public authorities in other Member States and possible future development of this area in the European Union are described. In the third chapter, various possibilities how small municipalities in the Czech Republic may optimize the costs on value added tax are outlined, whilst all the possibilities are explained in concrete practical examples. The last chapter contains a summary of which particular possibilities of optimization are suitable for different kinds of municipalities and the basic rules of application of VAT in municipalities are presented in a simplified schematic form.
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Refund of VAT to entrepreneurs from European Communities and from the third countries
Procházková, Aneta ; Svátková, Slavomíra (advisor) ; Hladíková, Veronika (referee)
The diploma thesis deals with refund of VAT to entrepreneurs from European Communities and from the third countries. The first part makes the reader familiar with the legislative conditions which are set by the EC guideline and by the Value added tax law. The process of filling in the VAT refund application and the tax administrator process of considering an application are analysed in the second chapter. The third chapter compares legislative conditions and the VAT refund processes to entrepreneurs from European Communities and from the third countries. Also there is mentioned an evaluation of the identical and the different elements.
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Employee benefits (accounting and tax view)
Horká, Alžběta ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The graduation thesis deals with the topic employee benefits in the Czech Republic. It focuses more closely on the most frequent ones (meal allowances, using a company car for private purposes, life and pension insurance, education of the employees, beverages and refreshment provided to the employees or gifts). Furthermore it analyses a current trend in providing employee benefits with regard to the financial crisis, it outlines a mathematical solution of the employee benefits and a view of relevant legal enactment.
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Tax aspects of selected corporate
Žilka, Ivo ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
The thesis deals with the identification of problems and drawbacks of taxation of a particular company as well as proposals of their solutions in the 2008 - 2010 period. This is achieved in the first two parts of the thesis by the monitoring of partial aspects related to the taxation. It is mainly an analysis of the structure of individual possessions, pointing out their relation to the taxation, and the description of applied methods and rules. Here is also outlined, by means of a basic financial analysis, the relationship of the company to Czech economy. The following part is concerned with an analysis of individual tax duties of the company in question. Further, it contains a detailed description of the methods of tax calculation with all the particularities related to the process of taxation, their annual comparison and problem exposure. Last but not least, there is a detailed problem analysis, including proposed recommendations. The whole thesis, using the method of comparison, follows the process in the given period.
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Regulation of Accounting and Taxes in Vietnam
Tran Thi, Thanh Thanh ; Žárová, Marcela (advisor)
The Bachelor's Thesis focuses on tax and accounting laws in the Socialist Republic of Vietnam, in particular, those concerning foreign investment enterprises. After joining the WTO, Vietnam saw an increase in the number of foreign investors. A number of them, however, have difficulties in understanding the current system of regulation and the accounting and tax legislation. The first part of my work deals with the legal aspects of doing business in Vietnam. Regulation of the Vietnamese accounting system is defined in the second part with an attention being especially paid to the legal bases of the Vietnamese accounting system. The following part concerns the Vietnamese tax system and includes a description of all types of taxes in Vietnam. The final part then briefly refers to the link between the accounting and tax laws.
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