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Tax Optimalization of The Business Subject
Kuchyňková, Hana ; Prokůpek, Petr (referee) ; Svirák, Pavel (advisor)
Tax optimization is a legal technique to decrease tax liability without breaking the law. The Czech legislation enables several ways to legally reduce revenues and therefore the individual as well as corporate income tax. For that reason, taking advantage of this option is a logical conduct of every taxable unit. This B. A. thesis aims to analyze the tax burden of an employee company and propose the best solution of tax minimization of the particular company. Possibilities of tax optimization are mentioned in this thesis, namely superannuation scheme allowence, personal life insurance allowance, food allowance (meal tickets), long-term property renewal provision, utilising the tax allowance in connection with reduced working capacity employees, acquiring immaterial tangible assets, acquiring long-term tangible assets and tax relief when providing donations. The aforementioned options indicate the best ways of minimizing the tax burden. However, not every company in the Czech Republic can take advantage of all the options, since individual entrepreneurial subjects are specific in their own way, making the particular company choose the most appropriate way of tax optimization.
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Setting up of small companies in building industry in Russian
Veverka, Ondřej ; Prokůpek, Petr (referee) ; Němeček, Petr (advisor)
This master thesis deals with possibilities and conditions of entry on challenging market in Russian Federation from the point of view of setting up of company or purchasing of a existing one and also from the point of view of specifications, which are existing only just in Russia. The assignment is geographically defined on Leningrad region with focus on the urban center St. Petersburg and with branch specified on construction industry. On basis of analyzed facts in the field of accounting standards, taxation and law environment this assignment contains the recommendations in which way and with help of which procedures enter the market.
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Association of school sport clubs of the Czech republic - a modern sport organization for children and youth
Prokůpek, Petr ; Slepičková, Irena (advisor) ; Hendl, Jan (referee)
Title of the Thesis: Association of School Sports Clubs Czech Republic - a modem sports organization for children and the youth Target: The aim ofthe thesis is to invertigate the origin ofAssociation of School Sports Clubs Czech Republic, focus ofits activities, aims and the mission. The aim is to describe the development the organization and changes, which occured in the period 1992 - 2007. Analyse consequences constitutionallaw structurization in the Czech Republic on the activity ofAssociation of School Sports Clubs Czech Republic. Methods: Qualitative-imperative analysis ofdata was used, it means analyses ofdocuments - analysis ofprinted documents, virtual data, data, which I gained from interviews. Descriptive analysis was used for obtaining information about specific aspects of researched background. Direct communication - interview was an important asking technique. Opinion poll was used in order to detect the activity, position, and conditions ofschool sports clubs on schools with the help ofsimple statistics. Results: The origin, development, focus and changes ofAssociation of School Sports Clubs Czech Republic were characterised, which happend in the period 1992-2007, in the period of 15 year existence ofthis sport organization. Aims and importace offunction ofschool sport on schools were...
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Tax Optimalization of The Business Subject
Kuchyňková, Hana ; Prokůpek, Petr (referee) ; Svirák, Pavel (advisor)
Tax optimization is a legal technique to decrease tax liability without breaking the law. The Czech legislation enables several ways to legally reduce revenues and therefore the individual as well as corporate income tax. For that reason, taking advantage of this option is a logical conduct of every taxable unit. This B. A. thesis aims to analyze the tax burden of an employee company and propose the best solution of tax minimization of the particular company. Possibilities of tax optimization are mentioned in this thesis, namely superannuation scheme allowence, personal life insurance allowance, food allowance (meal tickets), long-term property renewal provision, utilising the tax allowance in connection with reduced working capacity employees, acquiring immaterial tangible assets, acquiring long-term tangible assets and tax relief when providing donations. The aforementioned options indicate the best ways of minimizing the tax burden. However, not every company in the Czech Republic can take advantage of all the options, since individual entrepreneurial subjects are specific in their own way, making the particular company choose the most appropriate way of tax optimization.
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Setting up of small companies in building industry in Russian
Veverka, Ondřej ; Prokůpek, Petr (referee) ; Němeček, Petr (advisor)
This master thesis deals with possibilities and conditions of entry on challenging market in Russian Federation from the point of view of setting up of company or purchasing of a existing one and also from the point of view of specifications, which are existing only just in Russia. The assignment is geographically defined on Leningrad region with focus on the urban center St. Petersburg and with branch specified on construction industry. On basis of analyzed facts in the field of accounting standards, taxation and law environment this assignment contains the recommendations in which way and with help of which procedures enter the market.
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Analysis of the chosen effects affecting dairy cow´s reproduction
PROKŮPEK, Petr
Cow{\crq}s dairy reproduction and it{\crq}s level of efficiency are main topics of interest of our breeders. Constant downward trend of important reproduction indicators, often reaching critical values, is becoming main problem of many agricultural plants aligned to beef-raising. The higher attention to beef-raising is needed especially in the foothill areas and in regions with harder conditions (LFA areas). Beef-raising is not aimed to fulfil only a production, it also stands for unsubstituable reproduction functions. The aim of this thesis is to evaluate reproduction indicators in three different breedings in the five year range 2002-2006 (such as insemination interval, intersemination interval, servis cycle, insemination index, parturition interval and pregnancy percentage after first insemination) on the chosen dairycows. According the level the individual breedings were compared (Rychnov nad Malsi, Vlci Jamy, Tesov) testing the CESTR runt. In Rychnov nad Malsi, where the runt CESTR and HOLSTYN are breeded, the differences between these runt{\crq}s reproduction indicators were evaluated. The level of milk efficiency, the methods of beef-raising, month of calving and order of lactation were taken into account. The length of SP is unsatisfactory in all breedings. The average SP in the whole period under observation were in Rychnov nad Malsi 125,2 days (CESTR), in Vlci Jamy 123,5 days and in Tesov 125,7 days. Average length of parturition interval in the whole period of observation were in Rychnov nad Malsi 402 days, in Vlci Jamy 418 days and in Tesov 415 days. Also the very low percentage of in-calfing after first insemination was discovered in Rychnov nad Malsi and in Tesov (under 40%). It wasn{\crq}t proved the significant influence of the month of the cow{\crq}s calving and the influence of pasture to the length of period. The HOLSTYN breed proved that it is able to produce more milk under the same conditions, despite the fact that its achieved efficinecy of the milk production is average in Czech Republic, more over it shows worse results in reproduction (except insemination interval) compared to czech{\crq}s spotted cattle. Based on the count of calving per lifetime of cow it was proved the positive influence of grazing catlle on the longevity of cows compared to Czech republic{\crq}s average. Observed indicators of milk efficiency and cow{\crq}s reproduction system are in observed breedings significantly affected by breed, the level of sustenance and dairycow{\crq}s management.
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