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Tax Deductibility of Loan Interests
Kučera, Vladimír ; Motl, Lubomír (referee) ; Brychta, Karel (advisor)
This thesis deals with the issue of tax deductibility of interest on loans and borrowings from corporate income tax perspective. It consists of an analysis and systematization of the rules influencing the tax deductibility of interest expenses. The result of the thesis is a recommended procedure for capital companies to determine the value of their tax-deductible interest expenses and thus contribute to the correct determination of their tax liability. The proposed methodological approach is verified using a model example.
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Comparison of Possibilities of Real Estate Financial Assurance
Erberová, Lenka ; Polák, Martin (referee) ; Vítková, Eva (advisor)
Subject of master thesis “Comparison of the possibilities of financial security of real estate” is the issue of alternative funding of housing in Czech republic. This thesis deals with the major housing finances products. It surveys building society accounts and mortgage loans withing the selected financial institutions. In the practical part these products are compared in an effort to determine the best form of securing of chosen property whose value was determined by estimation of cost of the property for credit management.
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Optimization of the Bank Loan Application
Skovajsa, Radek ; Kořínková, Martina (referee) ; Čižinská, Romana (advisor)
The work is based both on theoretical basis and practical working processes of banks for assessing client's financial standing in Czech market environment. Basic preconditions for successful credit allocation to a business entity will be set along with evaluation of the importance of information from a credit requisition form's compulsory enclosure. A detailed analysis of the client's economy from a bank perspective will be succeeded by identification of critical risks and positives of an applicant's financial position.
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Investment Environment in the Virtual Real Cash Economy
Lehnert, Filip ; Hlavinka, Roman (referee) ; Budík, Jan (advisor)
The subject of this thesis is to introduce the reader to the issue of possible financial investment in the virtual economy with real funds and design strategies to maximize the initial capital appreciation. The introduction describes the analysis of virtual PED currency, the economy and the system of publicly traded shares. The main part is focused on presenting the results of practical traded investment based on fundamental analysis, speculation about the intrinsic value of the shares and evaluating applied strategies, including the benefits of work.
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Joint Stock Company with Subsidiaries and Methods Their Taxation
Věžníková, Lucie ; Palásek, Marek (referee) ; Svirák, Pavel (advisor)
The bachelor´s diploma thesis deals with the subject matter of taxation of joint stock companies and their subsidiaries within the European Union. The subject matter is discussed from legal, fiscal, and accounting approach. The bases for the practical part were taken from the current situation of the respective company ENVINET a.s a ENVINET Slovensko s.r.o.. The practical part seeks for an optimal suggestion of their taxation.
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Methodology for Taxation of Loan Interests between Associated Enterprises
Kropáčová, Hana ; Heligrová, Ilona (referee) ; Brychta, Karel (advisor)
Diploma thesis deals with the issue of loan interest taxation between associated enterprises which are Czech residents. The basic theoretical concepts are described in the first part of thesis. The second part is focused on the analysis Czech law connected with interest taxation. The practical part is based on forming methodological tool for associated enterprises. This methodology can help to set the right loan interest rate. There are also practical examples solved in the end of the diploma thesis.
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