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The evolution of the tax system in the Czech Republic territory after 1989
Ježková, Barbora ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The thesis deals with the historical evolution of the tax system in the territory of the Czech Republic from a period of the Czechoslovak Socialistic Republic in 1989 until today. The main focus of this thesis concerns a comprehensive view into that more than twenty years lasting tax evolution and a specification of the most important tax changes and reforms as I see them. The thesis contains a description of the tax system valid in 1989. Afterwards it mentions the transformation process from the central-planning economy towards the market one as well as the tax reform in 1993. The next part of the thesis is devoted to the tax changes between 1993-2013 which comprise notably the impact of the accession of the Czech Republic to the European Union in 2004 on the tax sytem and the tax reform in 2008. The evolution of the tax system is illustrated by the tax to GDP ratio, the tax mix and the related tax burden impact on tax payers. The evolution is also compared with that of other OECD countries. The today's tax system (2013) is subsequently assessed. On the basis of the historical and political aspects of the czech tax systems as well as on the basis of the assessment of the valid one I present antocipated conceptions of the subsequent tax system evolution.
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Taxation of Income in the Czech Republic
Vichrová, Hana ; Filipová, Vladimíra (advisor) ; Kovanda, Viktor (referee)
This master thesis deals with the taxation of a personal income and a corporation income. The theoretical part of the thesis describes the structural elements of taxes in conditions of the Czech Republic and characterizes the corporation income tax and the personal income tax. The practical part focuses on calculations of the corporation income tax and the personal income tax and a comparison of the employees and entrepreneurs taxation and a comparison of the taxation of the corporation income in 2009 - 2013.
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Employees' motivation and emloyees' benefits
Nedzelská, Eva ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The subject of this bachelor thesis is analysing methods how to stimulate and motivate employees. The theoretical part of the thesis deals with the concept of motivation, concepts close to motivation and selected existing theories of motivation. It also deals with employee benefits, function, division and benefits which are frequently offered to employees. The practical part of the thesis, mainly based on written and online questionnaires, concentrates on motivation of employees at Nedcon Bohemia, s.r.o. The aim of this thesis is to analyse what motivation means and to assess its impact on employees' motivation, job performance and satisfaction.
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Fair trade position on the Czech market
Lipšová, Veronika ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The aim of this Bachelor's thesis is to analyse the positon of fair trade on the Czech market. Firstly I introduce the fair trade movement and its principles, the main international fair trade organizations and also some of the critical views. The third part focuses on the availability of fair trade products in the retail sector and analyse the availability in two retail chains, dm drogerie and Kaufland. The last chapter is devoted to the Czech customers using a questionnaire survey I investigate the awareness of fair trade in the Czech Republic and who is the typical customer of these products.
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Income Tax Aspects of the Professional Music Groups
Zichová, Tereza ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The goal of the submitted thesis "Income Tax Aspects of the Professional Music Groups" is to compare and analyse the situation of the members of the professional music group, who are remunerated either as employees or as self-employed persons. The aim of my bachelor thesis is to assess which method of taxation is for the music group the most beneficial. The theoretical part evaluates the status of employees who have concluded with their employers labour contracts or agreements on work performed outside employment and those who are paid as self-employed. Using specific examples of revenue of the music group in question, the practical part focuses on comparing the rate of taxation of its members as employees and its members as self-employed persons.
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Financial analysis of Mercedes-Benz Česká republika s.r.o.
Horálková, Kristýna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The aim of this bachelor thesis is to assess the financial health of the company Mercedes-Benz Česká republika s.r.o. in the period from 2009 to 2013. This thesis is divided into theoretical and practical part. In the theoretical part of this bachelor thesis, there is defined financial analysis, its goals and users. Also there are described indicators of financial analysis and financial statements that serve as sources of information. In the practical part there is conducted the financial analysis of examined company. The essential part of this thesis is a comparison with the closest competitor in the Czech Republic.
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The Income Tax of Individuals, Comparison of Slovak and Czech Republik
Kromková, Katarína ; Filipová, Vladimíra (advisor) ; Valasová, Elena (referee)
The main aim of my bachelor thesis is to compare the tax on income of individuals of Slovak and Czech Republic. To solving I used a combination of descriptive and comparative methods. The first two chapters are focused theoretically and the third is a practical application of the tax burden of Slovak and Czech republic, As an example I used a creation of a tax return in both countries. The main finding of my work is that the tax burden of individuals is much more favourable for taxpayers in the Czech Republic. Not only a different tax rate, but also the impact of other indicators, such as the application of tax allowances, discounts for the taxpayer and tax credits for children play a major role.
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Staff motivation and benefits
Pařízková, Tereza ; Filipová, Vladimíra (advisor) ; Bůbal, Jaromír (referee)
The topic of the thesis is the staff motivation and benefits. The work is primary targeted at the motivation of young employees without higher education. It describes the possibilities how to motivate and reward employees according to the experts, it is researching through the questionnaire which motivators are the most preferred among the employees of the LIP distribution Ltd. and which ones are preferred in general, regardless the education, age or economical situation. It subsequently compares those results, finds conclusions and recommendations for the LIP distribution Ltd. company.
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Marketing of franchising concept Švejk restaurant
Sochor, Radovan ; Filipová, Vladimíra (advisor) ; Turnerová, Lenka (referee)
This bachelor thesis deals with marketing franchising chain Švejk restaurant. The aim of this work is to analyze the concept of Švejk restaurant from a theoretical and practical perspective. The first chapter covers the general knowledge about franchising. The second chapter focuses on the basic theoretical knowledge of marketing. The third chapter describes the basic characteristics of the concept Švejk restaurant. The fourth chapter deals with the concept of marketing activities. The fifth chapter is focused on the research. The last chapter is the final part of the work where is designed marketing plan concept.
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Financial Analysis of the Company Penzión Schweintaal, s. r. o.
Ľuptáková, Lucia ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The bachelor thesis focuses on the analysis of financial situation of the company Penzión Schweintaal, s. r. o., during the years 2008-2012 as well as on the creation of a long-term financial plan based on the outputs of the analysis. The paper also includes the definition of company's strategy, vision, mission and basic strategic goals that should be reached by the company during the set horizon. Fundamental tools from managerial and strategic management accounting are used within the paper. These include SWOT analysis, strategy map and Balanced Scorecard that help to identify and analyze the most significant problems of the company. Specific contribution to the thesis represents the creation of the financial plan based on data analysis from the past and estimation of their development in the future. This plan is likely to become one of the fundamental tools of the company's financial management in the future. I have come to the conclusion that thanks to the implementation of the right managerial tools and marketing methods is the company able to become self-sufficient, make a profit, be independent on additional funds from their owners and fill its capacity thanks to the inflow of new customers.
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