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Legal and Taxations Aspects of the Job Creation in the Enterprise - Comparison of the Czech Republic and England
Valentová, Petra ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
The key purpose of this Bachelor’s thesis is to analyze current situation which is connected with legal and some taxations aspects of job creation in the enterprise in the context of Czech and English legal environment. A notion of „job creation“ is limited only to recruitment, selection and taking up of employees with contract of employment. Moreover there are some partial aims that are followed. The first partial aim is an identification of some problems that are connected with following the legal rules, which can be met by the management during job creation in both countries. The second partial aim is, according to author’s opinion, to present suggestions, how the problems should be solved by the management of the enterprise. The part of this aim is an evaluation of advantages and disadvantages of suggestions presented. The third partial aim is to compare taxation charge of the employment income in the Czech Republic and in England. The result of that should be a determination of the taxation environment that is more optimal for tax deduction from employment income. The aims and purpose of this thesis is worked out on the background of theoretic foundations, that are important for understanding of the wider context of the thesis issue. The theoretic foundations are a conception and a signification of human resources; basic theoretic connections of employment law in the context of Czech and English legal code; and remuneration as a factor of tax costs for human resources in the enterprise. The core points of this thesis, by which the aims were fulfilled whether fully or partly, are summarized in the conclusion. There are mentioned also some problems, that arose during the work on this thesis, and their impact on the fulfillment of the aims.
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The Comparison of Different Forms of Bussines from Tax Revenue's Perspective
Konopková, Jiřina ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
My project concerns the comparison of different forms of business from tax revenue’s perspective. At the begining I explain basic terms concern practical part, witch are companies, commercial activity and tasex, mainly taxes from income legal entities and individuals. In practical part I regulate three diferent highness of income in view of public company, limited company and self-employed. At the end I evaluace general situation and find out, witch kind of business is in my opinion the most appropriate
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Analysis of Local Fees in Municipality Zastavka
Podpěrová, Naděžda ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
Thesis “Analysis of local fees in municipality Zastávka” focuses on local fees, their administration, as well as the municipality budget and control. The theoretical part deals with the various local taxes, their purpose and functions. Furthermore municipal budget, supervision and control communities. The practical part of addressing the possibility of a local tax increase and thereby increase revenue for the municipal budget.
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Trends In VAT Harmonization In The EU And The Impact On The Business in The CR
Popová, Lenka ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the evolution and the present situation of the harmonization process in the European Union and the impact on the business in the Czech Republic. The thesis is focused on the tax policy and the structure of the taxes, tax legislation in the European Community, especially in the field of the indirect taxes. The practical output of my thesis is the analysis of the impact of the harmonization on the business in the Czech Republic.
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Comparision of the Married Couple Assessment and Cooperativa Persons
Stupková, Lenka ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
Objective of my graduation thesis is to compare the institute of the married couple assessment with institute of cooperative persons as well as evaluation which of these institutes is more suitable for individual families with different incomes from the amount of savings point of view. Next, I analyze the reform of the public funds which is recently being prepared and also includes revision of the tax segment.
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Trader’s Application for a Refund VAT from EU Countries
Moravec, Petr ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
The bachelor‘s thesis considers harmonization of value added tax in the European Community. It targets the refundation of VAT. The thesis analyses influence of communitary law on national law and the diferences between legislations of individual states. Issue of the thesis is describe conditions and examination of the claim to refundation. It describes whole procedure of tax subjects in the proces of refundation from the states of European Union.
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