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Accounting and tax aspects of leasing and loan
Šojdelová, Barbora ; Müllerová, Libuše (advisor) ; Matějka, Václav (referee)
The topic of this thesis is to analyze leasing and credit financing with a focus on the accounting and tax implications of these forms of financing assets of enterprise in terms if force in the Czech Republic. The theoretical part focuses on the legal, accounting and taxation areas in leasing and loans. The practical sections will then analyze the effects of regular and early termination of the leasing and loan contracts in terms of accounting and taxation.
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High activity sealed sources - "HASS"
MATĚJKA, Václav
The thesis is generally focused on summarization of the information related to the high activity sealed sources of ionizing radiation, known as HASS, which are widely used in a variety of sectors in whole world and the Czech Republic as well. The thesis discusses specific cases of actual use of HASS, technical specification, types of occurring radionuclides and examples of use. The biological effects of ionizing radiation on humans related to HASS and some examples of specific adverse events are also described. In the intentions of this thesis is to take into account not only risks arising from incorrect manipulation, but also risks associated with potentially abuse of HASS by terrorist organization. For these reasons, the thesis outlines the basic security requirements associated to the international standards and also mentioned in legislation of CR. In connection with these requirements the suggestion of particular security system on specific workplaces with HASS is than discussed. To supplement the reader's imagination of the real problems of HASS in the Czech Republic, there is created a statistical overview of all HASS located in the Czech Republic. This includes the total number of HASS and the largest area of use devided into various areas of application (medicine, industry, research/education, etc.), representation of most commonly used radionuclides, the geographical distribution of HASS in the Czech Republic and the distribution in terms of the most common activities. The State Office for Nuclear Safety Registry was used as a source for this statistical overview. In the discussion part of the thesis, the real possibility of abuse of HASS and also a possible ways of gain from the perspective of a potential lone striker or a wider terrorist organization is discussed. In general, the following thesis is a logical synthesis of relevant information allowing the reader to obtain a relatively comprehensive view on the whole issue of HASS, especially from the perspective of the broader field of radiation protection emphasized on achieving a socially acceptable security level of all high activity sources of ionizing radiation.
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Comparison of motor vehicle taxation in the European Union
John, Jiří ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This Master's thesis analyses the taxation of motor vehicle in the European Union. The main goal of the thesis is to describe individual taxes imposed on cars, compare the amount of taxation within the European Union. The system of taxation of motor vehicles is illustrated in several member states of the European Union. In conclusion is evaluated the impact of harmonization on taxation of cars.
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Analysis of government support of building savings
Veselá, Lenka ; Urbánek, Václav (advisor) ; Matějka, Václav (referee)
The thesis deals with government support of building savings as a part of mandatory expenditures.The main goal is to analyse justifiability of use of the support. The first section describes the importance, functions and structure of mandatory expenditures. In the second part, principles, history and reasons for implementation of building savings are described. The third section is devoted to analysis of dependency between government support and other factors influencing the system.
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Comparison of the tax burden from dependant and indepedant activities in the selected member states of the European Union
Bierhanzlová, Adéla ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This thesis focuses on a tax burden of an income tax payer in the European Union. The main aim of the thesis is to compare the tax burden and differences in determination of tax liabilities in selected member states of the European Union which are the Czech Republic, Slovak Republic, Spain, Sweden and United Kingdom. In the first part of thesis, characteristics of the tax burden are described, as performed by a tax to GDP ratio and implicit tax rates. The second chapter deals with principles of determination of the tax liability and social security insurance within selected states. The tax burden within selected states is analyzed in the last chapter. Tax burden of the employee and entrepreneur was analysed through three model taxpayers (single taxpayer, married taxpayer with two children and married taxpayer with one child and with dependant spouse) with four different wage or income level.
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Harmonization and Coordination of the Income Taxes in the European Union
Jeřábková, Jana ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This thesis deals with the development of various types of cooperation in tax matters and consequently historical development efforts of the harmonization and coordination. First of all, the thesis is focused on the income tax and current developments within the European Union and the impact of the economic crisis on the region. Income taxes are one of the most important issues, as they affect almost everyone. Development in this area has a significant relationship with development of economic conditions and with increasing mobility of the subject of tax. Used tax policy in the income tax area, affects overall competitiveness of individual countries, and EU as whole.
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The impact of joining the European Union on the Czech customs policy
Ponomarev, Jan ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This diploma thesis is focused on the customs policy of the Czech Republic as an EU Member State. The aim of the study is divided into three areas: The first objective is to characterize the changes that occurred in the Czech Republic after it became part of the single customs territory of the EU. Therefore to clearly describe the basic features of the EU customs policy - its principles, tools and techniques for customs proceedings, each customs procedures, Common Customs Tariff, etc. The second goal is to provide an overview of collecting customs duties in the territory of the Czech Republic just before and after joining the EU. The third objective of this diploma thesis is to characterize and analyze the revenues from customs duties throughout the EU, as the customs duties are one of the Traditional Own Resources (TOR) of the EU budget.
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