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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
The Implementation of the European Union directives relating to dividend taxation focusing on the Czech republic
 Miklová, Alena ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
This thesis deals with the issue of dividend taxation in the European Union. Dividends are subject to double taxation, which constitutes an obstacle to the single internal market. To remove this obstacle the Parent -- Subsidiary Directive 90/435/EEC was adopted (hereinafter "Directive"). In the thesis I described the implementation in selected European Union countries and the issues that contributed to a better functioning of the internal market and whether there are further obstacles it the internal market. I mentioned also the current harmonization steps of the institutions of the European Union. Comparative analysis of the tax treatment of selected Member States showed that there are still situations in which national legislation can come into conflict with the Directive. However, I found by calculating the effective tax rate on dividends paid from the Czech Republic to selected countries that the implementation of the Directive has contributed to a better functioning of the internal market.
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Koncepce rozvoje územního plánu a komunikační strategie města Otrokovic z hlediska uplatnění jednotlivých složek ekonomického a kulturního rozvoje města
 Novotný, Michal ; Patočka, Jiří (advisor) ; Miklová, Alena (referee)
The aim of this bachelor thesis is an analysis and assessment of the current communication strategy of the town of Otrokovice in the view of economic and cultural development. Another aim of the work is the assessment of a particular solution, its impact on economic and cultural development and expressing suggestions to supplement the strategy. The description and assessment of the importance of land-use planning as a part of the development of the town is included in the first part. The second part contains characteristics of particular components of economic and cultural development of the town. The analysis and assessment of the particular solution as a part of the municipal plan are included in the third part. Characteristics of potential future development and additional suggestions to the strategy are included in the last, fourth part.
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Tax preference related to public benefit activities for donors
 Miklová, Alena ; Slintáková, Barbora (advisor)
The thesis deals with a support of public benefit activities via a tax system. I define a public benefit both in the Czech republic and abroad, a public support and types of a tax preference for donors. I mention a trend of a deduction for donations in the Czech Income Tax Act since 1993, an actual amendement and a planned one. Furthermore the thesis describes the tax preference for donors in ten selected countries of Central and Eastern Europe. These regulations are transferred to the Czech tax system. It is the basis for an analysis introduced in the last part of the thesis. The analysis studies an impact of tax preference to the Czech taxpayer, both natural and legal person.
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