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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Public finance and innovations
 Dobrovolný, David ; Vítek, Leoš (advisor) ; Zídková, Hana (referee)
This diploma thesis was aimed at analyzing the influence of tax incentives for the research and development on the tax duty of the taxpayers. Within the first section a term research and development was defined followed by the specification of possible forms of the tax incentives for the research and development. The calculation of the tax duty of the illustrative company which effected research and development activity (within two scenarios) was presented within the practial section. The illustrative company was constantly profitable in the first scenario and as such, it incurred higher savings from the application of the research and development tax deduction in comparison to the second scenario (where company incurred a tax loss in one taxable period). Based on the results, taxpayers who apply the research and development tax deduction may consider a tax optimisation in case they could possibly incur a tax loss.
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Accounting, corporate taxes and the ways of tax optimization
 Hobža, Radek ; Müllerová, Libuše (advisor) ; Trytko, David (referee)
The aim of this thesis is to outline the optimization of taxes on corporate income and its use in practice. The first part defines the basic concepts and highlights the issue of the link between accounting and tax rules. The following is a detailed description of the transformation of the accounting profit to the tax base with a number of example and accounting schemes. The second part focuses on explaining the concepts of tax savings and tax avoidance.They are described main methods of illegal tax evasion and how to fight against them at the national level and the European Union. In addition, this part characterizes the basic concepts of tax havens, their benefits and efforts to reduce them. The conclusion is given virtually complete practical expample using the methodology described in this work.
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Presentation of the tax system in accounting according to the actual Czech legislation
 ŠUSOVÁ, Veronika
In the first theoretic part the tax system of Czech Republic is specified and then individual taxes are described in detail. As the basic target of this diploma work is presentation of taxes in company accounting, next part is based on accounting of taxes and its tax effects into base of income tax. Then the practical part presents tax system in particular company. For this reason small agricultural company called EPIGON A located in Českobudějovicko was chosen. All tax duties of company EPIGON A in 2008 were described and calculated in the diploma work. Next actual changes in tax and accounting legislation were analyzed with its impacts into accounting of particular company and also impacts into base of income tax. Legislation on taxes and accounting has many exceptions for agricultural companies. This diploma work pays attention to these specialties and exceptions as well.
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