National Repository of Grey Literature 13 records found  1 - 10next  jump to record: Search took 0.00 seconds. 
Use of fitness applications of mobile phones in leisure time physical activities of students in selected high school
BENEŠ, Jonáš
This graduation thesis deals with the use of mobile phone applications designed to support the physical activities of high school students and the extent to which affect physical activities in their leisure time. The first part of the thesis deals with theoretical knowledge about leisure time, adolescence and its problems, physical activity and mobile technologies. The second part of the thesis deals with research, which included students of a selected high school in České Budějovice. The research group consists of students of a higher level of a multi-year high school. Finding out to what extent students use mobile phone applications designed to support physical activities and to what extent it affects physical activities in their free time was done using an anonymous questionnaire and selected fitness application. The data were further processed using descriptive statistics and the measured values of the average number of steps from the two periods were compared with each other.
Analysis of multi-cycle training of a Czech top-level swimmer
BENEŠ, Jonáš
The bachelor thesis describes sports training of Czech top-leveled swimmer. It deals with analysis of sports and swimming training of observed swimmer in the years 2013-2016. It focuses on the characteristics of sport training in general, swimming training, training methods and individual year cycles. The goal is to analyze the annual volumes of training indicators in three-year training cycles and to identify the causes of changes in performance of the observed swimmer.
The impact of the economic crisis on the difference between the effective and statutory tax rate in the Czech Republic
Zavadilová, Dominika ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
The diploma thesis on topic The impact of the economic crisis on the difference between the effective and statutory tax rate in the Czech Republic deals with the issue above the nominal and effective tax rates on corporate income during the economic crisis, specifically between years 2006 and 2015. The thesis deals with the causes of these differences between rates during each year of the crisis, and there is also comparison among the Czech Republic and European Union countries. First the work mentioned problems related to the last economic crisis, not only globally but also in terms of the Czech Republic. The following is a basic characteristic of the tax on corporate income, the share of total taxes over the years and the most important changes in the Law on Income Tax in the Czech Republic in individual years. In conclusion there is displayed the development of implicit and statutory tax rates and an analysis of the differences between these two rates.
Comparison of the profit taxation of the legal entities in the tax havens and the Czech Republic
Beťková, Miroslava ; Beneš, Jonáš (advisor) ; Kubátová, Květa (referee)
The aim of my bachelor's thesis is to compare the taxation of profits of legal entities incorporated in tax havens and in the Czech Republic. In the theoretical part, I analyze the characteristics of tax havens and the reasons behind their utilization. The first part also contains the description of the tax-advantaged entities, including the methods used for the international tax planning and the techniques suitable for the transfer of profits. The second part describes the selected tax havens. The third practical part consists of hypothetical examples comparing the implied tax burden in the selected jurisdictions.
Taxation of labour in Bulgaria
Conevová, Ema ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
The aim of this diploma thesis is the analysis and comparison of labour taxation in the Czech Republic and Bulgaria. After the introduction, in which the goal and methods of solving are defined, there are two chapters that describe theoretically tax systems in both compared countries with focus on personal income tax and social security systems. The following chapter is devoted to indicators of effective taxation of labour, which are used for international comparisons. Another chapter will describe the comparison of the effective taxation of labour based on the achieved results. There is also an interval and global progressiveness that are used to measure the progressivity of the personal income tax in the Czech Republic and Bulgaria. In conclusion, there is a summary of the findings and aims of this thesis.
Analysis of the VAT evolution in the Czech Republic
Dytrych, Ondřej ; Beneš, Jonáš (advisor) ; Kubátová, Květa (referee)
Value added tax (VAT) is an indirect tax. It is the most significant and also young consumption tax. Regarding the European Union (EU), VAT belongs to taxes with high degree of harmonization. This influence is noticeable in Czech legislation and that is why there have been a several changes after joining the EU. The aim of this thesis is to analyze the evolution of VAT in the Czech Republic (CZ) with scope to selected changes. First part will describe the basics of VAT, advantages and disadvantages and importance for the states of EU. Second part will be about construction of VAT in the Czech legislation. Third part will be aimed on detail analysis of changes accompanying the evolution of VAT in the CZ in periods 2004-2009, 2010-2015 and 2016-2017.
Effective tax rate of the company in 2015
Štěpánová, Andrea ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
This thesis focuses on the effective income tax rate of the company and its comparison with the statutory corporate tax rate. The theoretical part includes general definition of effective tax rate and describes its classification. Furthermore it describes Czech Republic's tax system with a detailed focus on corporate income tax and its calculation. The practical part analyses the effective income tax rate of the company chosen. The ex-post evaluation method has been used to calculate the company's effective income tax rate. This index has been compared with the statutory income tax rate via distortion ratio. The conclusion involves determination of the average effective income tax rate of the related industry and its comparison with the effective taxation indicator calculated.
Comparison of the tax burden of employees in the Czech Republic and in Belgium
Hrubanová, Adéla ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
The thesis analyzes and compares tax burden on employees in the Czech Republic and Belgium. The first part summarizes the tax systems of the two countries, and describes how to proceed in the calculation of their tax burden. The second part deals with the comparison of effective tax rates for different types of taxpayers. The third part discusses the tax progressivity in terms of local progressivity, which is measured by using provided intervals and determines for which income categories is the progressivity most important. Lorenz curve in the last part shows graphically global tax progressivity and redistribution of income in society. The Gini coefficient measures it. Final evaluation highlights the important ties between the two countries, compares with other countries of the European Union and its future development especially in the area of taxation of wages.
Comparison of differences in taxation of different types of businesses in Czech Republic and Sweden
Jaševová, Alžběta ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
The Bachelor thesis is focused on comparison of taxation of different types of businesses in Czech Republic and Sweden. The target of this thesis is to identify and compare effective rate of taxation of personal and business taxation at different levels of income and subsequent analysis of the results, focusing on self-employed persons and limited companies.
Airport services in connection with VAT
Pacovská, Zlata ; Finardi, Savina (advisor) ; Beneš, Jonáš (referee)
This bachelor thesis provides general background of airport and handling services in regards to VAT. The thesis is divided into four chapters. The first chapter describes the historical context of the air transport and the Law on Value Added Tax in particular. Furthermore this chapter describes organizations that are tightly connected with the air transport. The second chapter outlines particular services, which can be offered to the airlines. This chapter also defines the rules for VAT and consumption tax exemption. The third part focuses on the handling services and the tax system. The final chapter analyses specific examples of the services provided for the airlines. These services are divided depending on whom they are supplied to, place of performance, and if the rules for exemption are fulfilled, whether they can be VAT exempted.

National Repository of Grey Literature : 13 records found   1 - 10next  jump to record:
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