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Taxes and similar charges in banking business
Pieran, Ondřej ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
The purpose of the thesis is to analyse the relation between tax legislation and banking services. The thesis is formed of two parts. The first part (Chapter 1-3) covers aspects of the actual tax legislation in relation with banking services, the second part (Chapter 4-8) addresses trends which may be followed in the future regarding financial sector taxation. The thesis is composed of eight chapters. Chapter One deals with the position of banks as taxpayers of income tax, tax aspects of the banking business, tax provisions and the position of the banks as a payer of tax. The conclusions may be made that only limited pieces of income tax legislation are exclusive for banks. Peculiarities of banking transactions are reflected by accounting rules. Chapter Two focuses on the exemption of financial services from the system of value added tax. Some of financial services which are subject to the VAT are mentioned. Alternatives to the exemption approach are also investigated. Chapter Three is devoted to the system of deposit insurance and contributions of banks to the Deposit Insurance Fund. Future development in this field is also commented. Chapter Four deals with a general approach to the financial sector taxation, its motives, opportunities and related risks. Chapter Five examines the state of...
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Uplatňování DPH při dodání a nájmu nemovitých věcí
Bubeníková, Šárka
Thesis deals with the evaluation of the impacts of the application of the taxation and exemption on the supply and letting of immovable property. In connection with VAT deduction, the thesis focuses on the correct determination of the proportional and reduction coefficients. The work also evaluates the effects of the application of the taxation and exemption on the reduction coefficient and the VAT deduction adjustment. It also contains an analysis of the impact of the Court of Justice of the EU's and Czech court's decisions on the application of VAT on the supply and letting of immovable property. Based on the impact assessment, the author puts forward recommendations for taxable persons.
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Taxes and similar charges in banking business
Pieran, Ondřej ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
The purpose of the thesis is to analyse the relation between tax legislation and banking services. The thesis is formed of two parts. The first part (Chapter 1-3) covers aspects of the actual tax legislation in relation with banking services, the second part (Chapter 4-8) addresses trends which may be followed in the future regarding financial sector taxation. The thesis is composed of eight chapters. Chapter One deals with the position of banks as taxpayers of income tax, tax aspects of the banking business, tax provisions and the position of the banks as a payer of tax. The conclusions may be made that only limited pieces of income tax legislation are exclusive for banks. Peculiarities of banking transactions are reflected by accounting rules. Chapter Two focuses on the exemption of financial services from the system of value added tax. Some of financial services which are subject to the VAT are mentioned. Alternatives to the exemption approach are also investigated. Chapter Three is devoted to the system of deposit insurance and contributions of banks to the Deposit Insurance Fund. Future development in this field is also commented. Chapter Four deals with a general approach to the financial sector taxation, its motives, opportunities and related risks. Chapter Five examines the state of...
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