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Actual Tax Policy of EU
Pecková, Zdeňka ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
This thesis work is attended to actual tax policy of EU. The form of the tax policy is determined in a strategy which was identified by European Commission. At first, I deal with a strategy in general and then in terms of direct and indirect taxes. The result from the thesis work is that tax policy is focused on removing barriers to the smooth operation of the internal market, on the avoidance of double taxation, on the elimination of tax evasion and on finding the best way for an EU-wide taxation of international companies trading throughout the EU. In the fourth chapter, I compare the tax principles with set tax policy and I conclude that the policy is generally set in accordance with the requirements of a good tax system. The last chapter discusses the fiscal policy response to the financial crisis. I show some examples of reforms in member states, I examine if they are consistent with the overall tax policy and I mention some possibilities where to get additional tax revenue.
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The issue of intermodal transport connection between Czech Republic and the seaports
Procházková, Markéta ; Novák, Radek (advisor) ; Kolář, Petr (referee)
The subject of the thesis is the analysis of the intermodal connection between Czech Republic and the seaports. The importance of this connection for the Czech Republic as for an open economy with a large volume of international trade is undervalued. The connection between Czech Republic and the ports is mainly provided by the container combined transport road -- rail. It is necessary to pay attention to the development of this field as it has a potential to be the most effective way of transport considering both economical and environmental criteria. The aim of the thesis is to survey the issue of intermodal connection with the ports, to evaluate the current status and future development options, including the barriers to this development. The result of the thesis is an analyzed current situation: the ports to which Czech Republic is connected have been determined as well as the modes of transport and the key players on the Czech market that provide the shipping services to the ports. A significant part of attention is paid to METRANS, a.s. which is the leading provider of intermodal transport services between Czech republic and the ports. A major problem associated with the development of combined transport is the harmonization of the conditions between road and rail transport. There is one chapter of the thesis which is devoted to this issue. Thanks to the information obtained from companies operating in the intermodal transport business, it was possible to calculate the costs related to the transport of the consignment by road and rail route, to highlight the problems in the daily operation of combined transport, to identify the weaknesses that may hinder the development of the METRANS or to bring other real outcomes.
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Harmonization of excise duties within the EU and the impact on Czech Republic's tax system
Mašatová, Julie ; Dugová, Alena (advisor) ; Láchová, Lenka (referee)
The aim of this work is to evaluate the impact on Czech Republic's tax system of harmonizing excise taxes on EU level and specification of modificantions in interrleated legal acts. Practical part of this work concentrates on describing the development of Czech tax system in the sphere of excise taxes, on changes arisen due to implementing european legal system into Czech national system and on citizens' views on Czech Republic's accession to the EU or rather on harmonizing excise taxes. The work aslo contains the current state of excise taxes legislation in the Czech Republic.
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Comparison of regulation accounting in the Czech and Slovak Republic
Porubský, Jozef ; Ďurianová, Gabriela (advisor)
Bachelor's thesis deals with the characteristics and comparison of accounting regulation in the Czech and Slovak republic. The first part defines the terms of regulation, basic principles and practices at national and international level. It also discusses various international standards in more detail and explains the process of convergence and harmonization. The second part is devoted to describing the development of the accounting regulation in Slovakia and the Czech republic in the past. It characterizes the current legislative framework for accounting of both countries. In the end, it compares the accounting regulation of both countries in pursuance of the accounting acts.
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Harmonization of parenthood and work in families with children under 3 years. Home or day nursery?
DUDOVÁ, Jiřina
The thesis concerns with the issue of harmonization of a family life with work duties of parents of children up to the age of 3 years in Czech Republic. Theoretical part focuses on the difficulties, which come with and which complicate the harmonization, on the supportive arrangements in the family and workplace that help the harmonization; it deals with the role of state and employers in this domain. Furthermore it describes the system of services in daycare for the youngest children with the accent on the problems of day nursery. It presents current modern day nurseries and rebuts arguments which doubt the reason of their existence. Practical part of the thesis consists of description and analysis of a research inquiry which was made among the parents that decided to put their children into day nursery. Target of the inquiry was to find out which reasons led parents to the use of this particular childcare service form, what moved them to choose public institutional facility and not another form of care that would enable them to ensure childcare in their home.
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Harmonization of the Czech accounting legislature to the international accounting
HAVLÍKOVÁ, Jana
This thesis concerns the issues of the harmonization of the Czech accounting legislature on the international accounting. The thesis is divided into two parts. The first part defines the fundamental principles of the International Accounting Standards and compares them with the accounting legislature of the Czech Republic. It outlines the basic responsibilities for the accounting. Further, it compares the conceptual framework and the valuation bases. One of the chapters deals with the entering of the International Accounting Standards into the Czech environment. The second part concerns the analysis of Czech accounting in relation to the specific International Accounting Standards, in particular, IAS 1 {--} Insurance Contracts, IAS 16 - Property, Plant and Equipment, IAS 17 {--} Leases. Finally, the different standards are compared with the Czech accounting legislature and the IFRS Financial Statement is presented.
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International Financial Reporting Standards - Framework
KOTTOVÁ, Jitka
This bachelor´s work has to do with International Accounting Standards (IAS)/ International Financial Reporting Standards (IFRS) and Framework, which is their part. Framework itself is not an accounting standard. It contains basic presumes, from which goes text IAS/IFRS. It demarcates targets accounting statement inclusive specification users accounting statements. It engages qualitative characteristics accounting statements, definitions of basic elements of statements. It demarcates criterions and conditions for recognizing basic elements of statements in accounting and methods theirs evaluating. It explains questions about capital conception and its saving too. It is also a concrete basic idea of accounting statements. Main frameworks´ target is that the information in accounting statements are equal in national (national frameworks) and gradually in international criterion too (framework IAS/IFRS). The reason is, that differences in each national accounting legislatives were (and still are) the fundamental problem which cause troubles in comparing and evaluating (classification) accounting statements between companies from different states of the world. In the last years some project are realized. Their main target is to harmonize IAS/IFRS and US GAAP to gradually make a uniform framework, which will be compatible in Europe and American standards, and also in international criterion.
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Harmonizace Účetní Úpravy Pozemků, Budov, Zařízení a Nehmotných Aktiv
Babinec, Matúš ; Krupová, Lenka (advisor) ; Mejzlík, Ladislav (referee)
The globalization of world economy has inevitably affected also the movements in harmonization process of accounting standards around the world. International Financial Reporting Standards have become the ultimate accounting and reporting tool of most developed countries. The only remaining counterpart -- the US GAAP, is slowly subsiding to the enormous spread momentum that IFRS gained in recent years. In this setting I examine the application of International standards on accounting treatment of Property, Plant and Equipment, and also the Intangible Assets. Subsequently I compare this treatment to US GAAP and document all major differences still persistent at the end of year 2008. Considering that there are still many divergences between the two sets of standards, I try to document their impact on the reporting and presentation of financial statements of several blue chip companies. My analysis suggests that differences in reported numbers depending on standards chosen can distort comparability of financial statements and performance assessment, thus potentially biasing the decision making process of involved stakeholders.
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