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Harmonization of excise duties within the EU and the impact on Czech Republic's tax system
Mašatová, Julie ; Dugová, Alena (advisor) ; Láchová, Lenka (referee)
The aim of this work is to evaluate the impact on Czech Republic's tax system of harmonizing excise taxes on EU level and specification of modificantions in interrleated legal acts. Practical part of this work concentrates on describing the development of Czech tax system in the sphere of excise taxes, on changes arisen due to implementing european legal system into Czech national system and on citizens' views on Czech Republic's accession to the EU or rather on harmonizing excise taxes. The work aslo contains the current state of excise taxes legislation in the Czech Republic.
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Czech taxation development in the years 1993 - 2009
Vyoral, Tomáš ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
My Bachelor thesis analyses the Czech taxation development in the years 1993 -- 2009. Regarding the theme extent, the focus of my thesis is mainly on three Czech tax reforms that took place within the span of the analyzed years. The work is divided into three inseparable parts. In the first one I outlined the essential tax terms such as tax, tax quota, taxation system and chiefly tax reform, out of which I proceeded from thereafter in the following chapters. In the second part in every single sub-chapter I deal with the tax reforms that were passed in the years 1993, 2004 and 2008. Therefore I examine their causes, courses and the most important modifications and impacts on the taxpayers. In the third part I summarize the entire preceding progress using both Czech compound tax quota development graph analyses and tax mix progress. In the very end afterwards, I try to propose my own measures suggestion, which could be helpful for the Czech taxation system. These ideas are based on the data of the previous development, actual trends and personal considering.
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Business Management and Taxes
Rossmann, Bohumil ; Dvořák, Jiří (advisor) ; Chrápková, Taťána (referee)
Target of this thesis was to check how taxes influence a management of a company, especially with respect to the value added tax. In theoretical part is described term tax, description od tax system of the Czech Republic and especially description of the value added tax. In practical part is carried out aplication on the real company EGE Ltd., again especially with respect to the value added tax. In conclusion is written summary of the thesis including my own proposals for improvement.
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Compliance Costs in the Czech Republic
Tykvartová, Romana ; Pavel, Jan (advisor) ; Pavel, Jan (referee)
This bachelor thesis deals with compliance costs in the Czech Republic. The first part describes theoretical background. In the following part there are analyses of compliance costs in ten companies. The results are compared with tax incomes and revenues reached by companies. In the end there is evaluation of Czech tax system by taxables and their opinion about construction of particular taxes.
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Tax aspects of doing business in the Czech Republic
Lonská, Andrea ; Lukáš, Zdeněk (advisor) ; Krinesová, Martina (referee)
Předmětem diplomové práce jsou vybrané daňové aspekty podnikání zahraniční osoby v České republice. První kapitola pojednává o obecných podmínkách podnikání zahraničních osob v České republice. Ve druhé kapitole je charakterizován český daňový systém. Ve třetí kapitole jsou detailněji rozebrány vybrané aspekty daně z příjmů právnických osob a ve čtvrté kapitole aspekty daně z přidané hodnoty. Obsahem páté kapitoly je správa daní. V závěrečné kapitole je daná problematika aplikována na příkladu vstupu zahraniční osoby na český trh.
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