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The reverse-charge system in civil engineering
Kořán, Lukáš ; Bauernöplová, Veronika (advisor) ; Vítek, Leoš (referee)
The aim of this thesis is to clarify the functioning of the reverse-charge system in civil engineering. The thesis contains the description of reverse-charge mechanism at the construction and assembly work and the analysis and the practical solution of the model situations, that can arise in connection with the construction work reverse-charge system.
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Analysis of the family policy in the Czech Republic and Slovak Republic
Vorlíková, Ivana ; Klazar, Stanislav (advisor) ; Bauernöplová, Veronika (referee)
The subject of this thesis is an analysis of the family policy in the Czech Republic and Slovak Republic. Families with children are supported, either indirectly through tax measures or directly through the state social benefits. The main form of support for families with children in both countries is direct support. There is more emphasis on supporting low-income families in both the Czech Republic and the Slovak Republic therefore I devoted a crucial part of my work to this issue. The tax measures and various welfare benefits are defined in the theoretical part. The practical section first deals with the redistribution aspects of the family policy, where the main objective is to determine whether both countries are complying with the redistribution function, followed by the comparison, where differences of supporting families with children in the Czech Republic and Slovak Republic are described.
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Comparison of tax burden of employees and self employed people
Bulušková, Andrea ; Slintáková, Barbora (advisor) ; Bauernöplová, Veronika (referee)
In the diploma thesis I compare tax burden of employees and self employed people. The issue seems to be very topical in context with the reform of direct taxes and levies. The new act devoted to the reform will come into force in 2015. The comparison of tax burden between employees and self employed people is conducted in two years, in 2012 a 2015. The diploma thesis is divided into three parts which are logically connected. The first part is focused on legislation which is related to the issue of tax burden. The second part is devoted to the development of tax reforms in the Czech Republic since 1993. Last third part compares tax burden of employees and self employed people.
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Tax aspects of selected company
Moravec, Luboš ; Vítek, Leoš (advisor) ; Bauernöplová, Veronika (referee)
The thesis is focused on the tax aspects of Továrna hasicí techniky, Ltd. The main objective is to describe and analyze the situation and development of tax liability. In the individual parts of thesis there are described theoretical aspects of certain tax and the practical part, which deals with the impact of specific tax on selected company. There are a tax on corporate income, value added tax, property tax and road tax. The thesis also includes a description of the methodology for calculating the total tax contribution of firm and subsequently the application of this methodology on the selected company.
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Analysis of processes of VAT refunds to businesses
Ivanova, Elena ; Bauernöplová, Veronika (advisor) ; Vítek, Leoš (referee)
The thesis deals with VAT refunds to businesses within the EU and third countries. The first part focuses on the analysis of legislative conditions to this issue that are regulated by the Directives of the EU Council and implemented into the national legislations of EU Member States. In the second part is an analysis of the VAT refund processes to businesses in selected Member States. The third part includes a comparison of processes and conditions for refund of VAT in the EU and third countries, including the advantages and disadvantages for businesses from the EU and third countries.
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Refunding value added tax within the European Union and Third Countries
Kučírková, Dagmar ; Bauernöplová, Veronika (advisor) ; Vítek, Leoš (referee)
The aim of this bachelor thesis is to compare the rules and principles of refunding tax to VAT payers and non-payers within the European Union and Third Countries. The theoretical part summarizes the legislation related to refunding domestic tax based on the value added tax law. The practical part analyses the development of legislation and methods of submitting an application for refunding value added tax to a Slovakian legal entity, a Norwegian legal entity and a Swiss natural person. Another part compares the rules for refunding value added tax to legal entities from European Union and Third Countries.
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Tax aspects of selected company
Havlová, Renata ; Vítek, Leoš (advisor) ; Bauernöplová, Veronika (referee)
The bachelor thesis deals with tax specifics, which occur in a company providing economic and organizational consulting. The aim of my thesis is to analyse tax burden of Selected company in 2010 and afterwards optimize selected problems. The first part is devoted to the description of the company and basic information. Second part provides identification of individual taxes and the calculation of the tax burden. The last part deals with analysis and optimizing of selected problems.
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Chain transactions - VAT analysis and optimization options
Doubková, Anna ; Toman, Petr (advisor) ; Bauernöplová, Veronika (referee)
This diploma thesis is focused on the issue of chain transactions. The main aim of the thesis is to suggest the companies participating in the model chain transactions in the case study the appropriate measures leading to the optimization of tax obligations related to VAT. The measures are divided according to three criteria: tax period harmonization, tax savings in cash flow and elimination of administrative burden. The key provisions in the recast of the Sixth Directive, the VAT Act and the case law of the Court of Justice of the European Union are analyzed. Based on the comparison of various solutions, the most optimal procedures are assessed and the appropriate measures are recommended.
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Property taxes in The Czech Republic
Sasková, Lenka ; Sedmihradská, Lucie (advisor) ; Bauernöplová, Veronika (referee)
The thesis deals with property taxes in the context of the competences of the municipalities which has possibility to increase income from the property taxes. The first chapter deals with income structure of the municipalities with a detailed focus on income tax. The second chapter is focused on property tax legislation and on property taxes income which flow into the budgets of municipalities. The third chapter is focused on particular municipalities and their competences to increase property taxes. Competences mean using of a local rate correction coefficient and the coefficient of 1.5 for taxation of buildings. The local property tax rate has the greatest influence on the overall incomes. Impact on the overall budget of the municipalities depends on the character of the municipality.
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