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Employee Benefits under the Czech Law
Klouparová, Iveta ; Müllerová, Libuše (advisor) ; Valášková, Mariana (referee)
The thesis deals with the topic of employee benefits in the Czech Republic. At first, the thesis sets employee benefits to specific area of the company, which is an in-house social policy of the company. Following part deals with the legislative framework, which regulates the providing of these benefits in 2015. The thesis includes a chapter describing the employee benefits, their structure and their various distribution systems. Analysis of the trends in the provision of employee benefits creates another part of the thesis. Three types of employee benefits are analyzed in detail: meal allowances, educational allowances and contributions to employees' pension savings. In the conclusion of thesis is explored the whole system of employee benefits used in the company Siemens Ltd., where are analyzed its individual benefits and includes evaluation of a questionnaire.
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Tax aspects of banking activities
Doležel, Tomáš ; Dvořák, Petr (advisor) ; Polák, Michal (referee)
This thessis is focused on the problems of taxation of banking activities in the wider context. In the first chapter, there is dedicated space to selected provisions of the Law on Income Tax, including tax analysis of derivates. The next chapter contains analysis banking activities from the perspective of Law on Value Added Tax. In the last part of this thesis there is analyzed in detail the newly prepared bank tax. The goal is to acquaint readers with the most important provisions of selected tax laws and bring them application to specific examples.
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Taxation of income of nonprofit organizations in the Czech Republic
Pavlínková, Sabina ; Slintáková, Barbora (advisor) ; Teklý, Lukáš (referee)
The subject of this thesis is alternative approaches to taxation of nonprofit organizations. Interpretation of the Law on Income Tax is the taxation of nonprofit organization unique, and therefore my goal is to highlight the differences in tax liability in the case of different interpretations of this law, but also by using different methods or shift keying costs by activity among the main activities, if this option statutes authorize. All data used come from internal documents and accounting books of Prague's civic association, but because of the anonymization is not named. Evaluating all the alternatives can be considered that the ambiguous interpretation of the law may lead to different tax obligations and the law on income tax would be in this area was more specific.
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