|
|
Tax Burden on Road Transport in the Czech Republic
ZOBALOVÁ, Kristýna
The diploma thesis provides an overview of the tax burden in the field of road transport in the Czech Republic. Initially, it broadly outlines the topic of taxes in road transport, identifying issues related to the taxation of time- based and performance-based fees. Subsequently, a detailed comparison of fees and tax burdens on freight vehicle operators in the Czech Republic is conducted, comparing them with selected EU member states. This comparative approach includes an analysis of time-based taxation, income taxes, road tax, excise taxes, performance-based fees, and value-added tax. A comparative analysis of tax burdens was conducted using cluster analysis. The aim was to evaluate the values of individual taxes and fees among selected EU member states. The findings suggest that the Czech Republic exhibits specific characteristics of tax burden in road transport, such as higher road tax compared to the EU average. Conversely, in terms of personal income tax, it has a lower level compared to the EU average, whereas the situation is opposite for corporate income tax. This analysis offers a comprehensive view of the tax policy of the Czech Republic compared to other EU member states. The results indicate that the tax burden in road transport in the Czech Republic significantly differs from the EU average and other observed countries, particularly showing relatively higher levels of road tax and value-added tax. These specific characteristics underscore the need for a thorough evaluation of the Czech tax system in road transport in the context of future development. They present both a challenge and an opportunity for future adjustments and optimization aimed at more efficient and fairer taxation, thereby supporting sustainable development of transportation in the country.
|
|
|
Fees of designers, engineers and technicians in construction
Jilečková, Soňa ; Oslíková, Eva (referee) ; Tichá, Alena (advisor)
The diploma thesis is focused on the determining the fees of designers, engineers and technicians in construction engineering. The introduction of the thesis defines the fee, the eligible costs, the fee zones or the budget. In order to determine the fee, historical and current expert publications were presented in detail, according to which the calculation of fees is determined. Based on the publications, these methods were applied to three model examples and then the results were compared. In addition, a short questionnaire is included in the thesis, where asked designers, engineers or technicians present a calculation method or a combination of the methods they use to determine their fees. On the basis of these facts and findings, an overall evaluation of the fees is made.
|
|
|
Possibilities of value analysis utilization by selection of mortgage lender
Pískatá, Petra ; Korytárová, Jana (referee) ; Puchýř, Bohumil (advisor)
The aim of this master’s thesis is to find the best type of mortgage loan for several kinds of borrowers. The first part describes personal housing financing, use of loans, use of mortgages in general. At the end of this theoretical part the value analysis is explained as a tool for mortgage lender (or the type of mortgage loan) selection and the way of reaching this goal is defined. Second part is a practical example of how to make decision and find the best choice. It selects the most important criteria and real cash flow is simulated to asset the price of each possibility. Using the discrimination method and efficiency rate the possibilities are ranked. Results are commented on and recommendations are set to every type of client. In conclusion, general method for selection before getting a mortgage is proposed.
|
|
|
Suggestion of the own Housing Financing
Pecová, Zuzana ; Drtilová, Radka (referee) ; Škapa, Stanislav (advisor)
Bachelor thesis deals with the possibilities of own housing financing in the Czech Republic. It specializes in financing to developer project for a specific natural person the entrepreneur. Aims on individual types of loans used to finance housing and comparisons. It includes more detailed look at the mortgage loan, types of these loans, repayment method, maturity and conditions of obtaining. The practical part deals with the complications that can occur when the actual financing and contains a specific method of solution
|
|
|
Czech National Award for Quality
Gríger, Milan ; Tabas, Marek (referee) ; Fiala, Alois (advisor)
This bachelor‘s thesis is written in the form of literature search. The aim of the bachelor‘s thesis is familiar with the concept of the „Czech National Award for Quality“ and the impact it has on organizations and on society itself. The thesis is divided into several parts, the first is dealing with the actual development of the Czech National Award for Quality to approach the concept of quality. Further are described main features, system of functioning award and institutional arrangements. In the last chapter various models are discussed for both the business and the public sector. In conclusion the influence of Award in the Czech Republic is evaluated.
|
|
|
Suggestion of the Own Housing Financing
Plháková, Dana ; MBA, Miroslav Loup, (referee) ; Škapa, Stanislav (advisor)
This thesis focuses on the possibilities of financing homeowners in the Czech Republic. It specifically analyzes use of mortgage loans and home building savings. It also accounts for the possibility of rental housing, which can help resolve the current need in the housing market. One of the modeled options analyzed in this thesis is a gradual low cost construction of one's own resources, self-help or reconstruction.
|
|
|
Consumer behavior of generation Y in the banking market
PETRENKO, Viktoriia
This diploma thesis deals with the Generation Y consumer behavior in the banking industry. The aim of this thesis is to find out the key factors influencing consumer decision-making during selection banks by analyzing their decision-making process and prepare recommendations for banks operating in the Czech Republic. The theoretical part of this thesis focuses on consumer behavior, factors influencing this behavior, broader generational classification and more detailed characteristics of Generation Y. The practical part contains the evaluation results of the quantitative research and recommendations for banks operating in the Czech Republic. The proposals relate to reducing bank charges, improving interpersonal communication and investing in artificial intelligence.
|
|
| |
|
| |
|
|
Imposition of taxes by subordinate legislation
Smilek, Jan ; Boháč, Radim (advisor) ; Kotáb, Petr (referee)
Imposition of taxes by subordinate legislation Abstract This diploma thesis is focused on assessing to what extent the Czech tax law (and fee law) is in compliance with the constitutional limit contained in Article 11, Section 5, of the Charter of Fundamental Rights and Freedoms, according to which taxes and fees may be imposed only on the basis of a statute. It was, therefore, studied whether, and if so in what way, the taxes and fees are imposed by subordinate legislation. For these purposes, it was necessary to define the criteria by which the constitutionality of particular subordinate legislation could be assessed. The 'on the basis of a statute' expression must be interpreted in such a way that the existence of subordinate legislation is not a priori excluded, however, a statute must contain basic structural elements of taxes (or fees). As a corrective, I have added the aspect of legitimacy to the evaluation in this thesis in order to eliminate the strictly formal application of the first criterion. The importance of Article 11, Section 5, of the Charter is that the imposition taxes by a statute guarantees citizens greater influence and greater control over the taxation. These guarantees should not be unreasonably weakened by creating a wide range of legal empowerment for the executive, where this...
|
guest ::
