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Motorcycle rotary engine
Novotný, Petr ; Rozsíval, Jan (referee) ; Zháňal, Lubor (advisor)
Diploma thesis is focused on conceptual design of Wankel rotary engine with performance between 30-60 kW. Performance of designed engine is determined to 35 kW and volume of one chamber amounts to 245,58 cm^3. In this thesis are step by step calculated geometrical properties of each design group which are afterwards put into 3D data. There is also solved cooling system of designed engine and design of geometrical and characteristic properties of parts of cooling system. Last but, not least there is solved placement of designed engine into frame of motorcycle. As suitable motorcycle has been chosen Honda CBR125R because it has very advantageous layout of frame.
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Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and selected EU countries)
Rochfalušiová, Božena ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Taxation of Corporations and their Shareholders (Comparison of the Legislation of the Czech Republic, Slovak Republic and Great Britain in the Process of Harmonization of Direct Taxes in the EU) Abstract The purpose of my thesis is to compare taxation of income of companies and their shareholders according to Czech, Slovak and British legislation in the process of continuous approximation of the laws of the Member States of the European Union. Direct income-related taxes have a direct impact on profit of the companies. It is corporate income tax which can significantly affect business in a single market because capital, unlike labour, is a highly mobile factor that can flexibly move to countries with favourable tax treatment. The difference in corporate tax causes economic distortions; it affects businesses when deciding on placement and investment financing. The thesis is composed of nine chapters. The first chapter briefly examines harmonization process of direct taxes in the European Union. The chapter one consists of three subchapters. The first subchapter investigates the differences between tax harmonization and tax coordination. In second subchapter I am dealing with European directives which have direct impact on the direct-related taxes in the European Union. The third subchapter focuses on...
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Legal aspects of income taxation of natural persons undertaking sports activities as their profession
Štork, Robin ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The aim of my thesis is a comprehensive overview of the problem of the income taxation of professional sportsmen. Starting from a domestic perspective, this thesis begins with analysis of the domestic tax system. It explains important underlying terms such as tax, tax law, direct taxes, indirect taxes, as well e.g. tax resident and non-resident. Then the thesis deals with the main issue of the income taxation of professional sportsmen. This part of the thesis includes main topics such as direct taxation of Czech tax residents, direct taxation of non-residents in the Czech Republic as well as the double taxation phenomenon. The issues concerning the double taxation phenomenon such as taxation of the income reached in one country in another country, without any use of double taxation convention as well as with use of double taxation convention are deeply discussed. Consequently, the thesis analyzes two main model tax conventions, i.e. Model Double Taxation Convention between Developed and Developing Countries released by United Nations and Model Tax Convention on Income and on Capital, released by OECD. Regarding all of expressions and input information mentioned in this part, the thesis explains the income taxation of professional sportsmen and sportsmen amateurs in case of obtained prize money as well....
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Comparison of the development of income taxes in the Czech Republic and Slovakia after 1992
Hejl, Filip ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Comparison of the development of income taxes in the Czech Republic and Slovakia after 1992 I have chosen the subject of my thesis, a comparison of a development of the income tax in the Czech Republic and in Slovakia after 1992, mainly for vocational reasons. As a tax adviser I have been confronted with a need to be familiar not only with the Czech tax law but also with the Slovak one as a result of an extension of the business of some of my clients to the territory of Slovakia. Besides I consider a comparison of the laws of two countries that were parts of a common state before mere 20 years and had thus also a common legal order as useful also for the study of the Czech law. With regard to the language proximity of the both states it is easily possible to confront the Czech law regulations with the Slovak ones and to extend one's knowledge also during the study of these regulations. The thesis consist of four parts. In the first part the development of the law taxes of the both states is described briefly from the partition of the federation until the present time. The second part is the main section of the thesis. It contains a detailed comparison of selected individual enactments of the tax laws of the both states and an identification of important differences between the law regulations in both...
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Taxation of non-profit organizations with a focus on civic associations
Plasgurová Holá, Karolína ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Resume Establishment and development of NGOs in the 90's of the 20th century meant the development of the civic associations as an integral part of the nonprofit sector. Civic associations are associations of citizens to use common activities and interests. These activities can be sport, culture (theater), leisure time activities (Sudoku game) or any other leisure activity. The aim of my work hasn't been focusing on the appearance and disappearance of civic associations, but my job was to describe the basic tax obligations. Tax obligations of civic associations are derived depending on what specific activities the association is engaged. Regardless, civic associations are always tax payers of tax on corporate income (income tax of legal person). This obligation arises from the registration of civic associations on the Ministry of Interior and from any operation. The tax applies to entities based in the Czech Republic. Incomes are taxed from the resources of the Czech Republic and abroad. For sources from abroad is necessary to follow the tax laws and tax liability abroad. Foreign incomes are affected by agreements for the avoidance of double taxation. Not all income is subject to income tax of legal person, if it is labeled as income, may be exempt from the law. These incomes can be divided into income...
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International double taxation
Topinka, Lukáš ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
- International double taxation The purpose of this thesis is to describe basic terms, history and importance of double taxation agreements and it also describes European law of double taxation. This thesis is composed of five chapters. Chapter one is an introductory part and describes importance of elimination of international double taxation. Following parts describes structure of this thesis, aim of this thesis and used methods. The second chapter deals with basic terms of double taxation, general meaning of double taxation, tax legislation in Czech Republic and EU law concerning taxation. In following parts, it defines the term of double taxation, both intra national and international and its types. The third part describes the methods of elimination of double taxation, exemption and credit. The fourth part of describes limited and unlimited tax liability. The fifth part deals with tax residents and non-residents, the sixth part deals with transfer pricing. The seventh part discusses tax havens. The last, eight, part is concerned with transparent entities. The third chapter analyzes the international double taxation treaties, their history, importance and basic principles. In following parts, it describes types of these agreements, and in the last part, it describes the provisions of model...
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Taxation of income of natural persons resulting from their employment and emoluments
Lukášková, Radka ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
- Physical person income taxation from dependent activities and function benefits This thesis concerns physical person income taxation from dependent activities and function benefits. The thesis is done up to enactment, which is relevant on 31. May 2011. The aim of the thesis is the description of present-day enactment of given subject and discuss the planned reform of direct taxes. The aim of the thesis is also to illustrate the impact of the reform on taxpayers of income tax from dependent activities and function benefits, which is shown on some examples. I consider the chosen topic being up-to-date because the reform was introduced in March 2011. The thesis is divided into 3 chapters and then other subchapters and other inner division. The first chapter is spit into 3 subchapters. The first one contains the general description of income taxation. The second one deals with the term "dependent activity". The last subchapter describes the history of income taxation from dependent activities. The second chapter deals with the design of physical person income taxation from dependent activities and function benefits and is divided by structural elements of the tax: people to be taxed, subject of taxation, tax exemption, basis of the tax, deductions from the tax basis, tax rate, and tax reliefs. The...
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Tax rebate and tax benefits with respect to personal income tax
Macíčková, Adéla ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Resumé The theme of my diploma thesis is tax discounts and tax benefits in the context of personal income tax. The area of income taxes, including the income tax of natural persons, is a topic relevant for all economically active people. That is why I found it very interesting to make a deeper insight into this topic and deal with one partial issue of taxation of personal income providing the taxpayers with an important opportunity to lower their calculated tax obligation. This opportunity is represented by the above- mentioned tax discounts. In the introduction of my thesis I had to characterize, concisely and at large, the system of taxation of personal income in the Czech Republic with respect to current legal provisions in force, as found in the Act on Personal Income Tax, and outline the basic construction elements of the personal income tax. I also mentioned the non-taxable parts of tax base that had been a sort of a predecessor to tax discounts and had later also become the theoretical starting point for the current form of tax discounts. Another feature of my thesis that I could not leave behind are the material changes due to recent tax reform provided for by the adoption of the Act on Stabilization of Public Budgets that substantially changed the system of taxation of income of natural persons in...
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