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Vliv informací o daňovém zatížení na akciový trh
Stejskalová, Jolana
Stejskalová, J. Impact of the information on changes in tax burden on the stock market. Diploma thesis. Brno: Mendel University, 2017. The thesis investigates the relationship between the stock price returns and news about the tax burden of US companies listed on NASDAQ. Special emphasis is put on the role of perception of the news related to changes in tax burden. Using application Google trends, we show that increasing tax searches decrease stock prices. The thesis also investigates the positive relationship between news about tax burden and stock prices, in particular, shocks. Additionally, we differentiate between the market capitalization using interactions with the dummy variables. The results confirmed a higher impact of perception on large cap companies, we point out the importance of sentiment analysis at liquid markets.
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Odlišnosti anglosaského a kontinentálního daňového systému v oblasti zdaňování příjmů
Popelka, Adam
POPELKA, A., Differences Between Anglo-Saxon and Continental Tax Systems in the Area of Taxation of Income. Bachelor thesis. Brno: Faculty of Business and Economics, Mendel University, 2016. This thesis deals with differences between continental and Anglo-Saxon tax systems focusing on the income taxes. In the theoretical part are those systems specified for concrete representatives of Czech Republic and United Kingdom. In the practical part are specified differences in tax systems with regard to income taxes in both countries. At the end is made a tax optimization based on calculations of tax obligations in both countries.
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Využití daňových rájů českými firmami: odhad eroze daňových základů
Sotolář, Martin
Sotolář, M. Czech Companies Exploiting Tax Havens: Base Erosion Estimation. Diploma thesis. Brno: Mendel University, 2018. The diploma thesis focuses on base erosion and profit shifting of the Czech multi-national companies through tax havens destinations. The thesis consists of two parts. The first part contains theoretical aspects of profit shifting and base erosion including the international cooperation in this area. The second part contains the estimation of the base erosion and tax gap of Czech multinational companies in connection of tax havens.
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Corporation Income Tax in CR and Germany
Vondráčková, Michaela ; Marková, Hana (advisor)
The Bachelor Thesis deals with the concept of international taxation of Permanent Establishment, precisely with the focus on Corporation Tax. Aim of this work is to define and compare how Czech, German and international laws look at Permanent Establishment and its taxation. At the beginning, there is focus on definition of Corporation Tax, afterwards on Permanent Establishment itself. At the end, there is mentioned a judicial case related to this topic.
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Transformation process of economic result to the corporate tax base
Vrána, Jan ; Zelenková, Marie (advisor) ; Ašenbrenerová, Petra (referee)
The main goal of this Bachelor thesis is to summarize problematics of creation of the corporate income tax base. It deals with the transformation from the economic result to the corporate income tax base through the exclusion of non-tax deductible costs and exempt income, removal of tax base deductions and tax credits. In first theoretical part of this Bachelor thesis these concepts are described in detail. The differences between accounting and tax provisions, adjusting entries and depreciation are described too. Further the accounting basics according to Czech law are concisely described because accounting is the main source of information when determining the tax base. The basic information about corporate income tax is mentioned too. The identified information is then applied to practical example of fictive accounting entity. This entire process of transformation is demonstrated together with filing of tax declaration of corporate income tax.
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Corporate tax in the Czech Republic and the Russian Federation
Zrůbek, Adam ; Klazar, Stanislav (advisor) ; Trgiňa, Gejza (referee)
In my bachelor thesis I focus on corporate tax in the Czech Republic and the Russian Federation. The main goal of this thesis is to analyze basic legislation and corporate tax systems in the Czech Republic and the Russian Federation and analyze tax duties in selected countries. The first chapter contains budget designation of tax and share of tax revenues on public budget. The second chapter describes structural components of tax in selected countries. There will be also investment incentives discussed in this chapter. Last chapter will focus on tax payments and advance periods.
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Tax optimization of companies
Dědinová, Pavla ; Kislingerová, Eva (advisor) ; Plaček, Jan (referee)
This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the amount of corporate income tax and value added tax. The opening chapter of the practical part emphasizes the difference between tax optimization and tax evasion. Subsequently, the options for optimizing the income tax are presented - from the very start of business, through the optimization of the tax base, tax deductions and deductible items. In the case of value added tax, the work deals on one hand with the tax registration itself and on the other with the group tax registration. Work should provide comprehensive guidance for reducing tax burden on businesses.
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The comparison of the accounting and tax field of the Czech Republic and Finland
Tomšů, Hana ; Molín, Jan (advisor) ; Janhuba, Miloslav (referee)
The thesis is focused on an accounting and a tax field of the selected countries, the Czech Republic and Finland. The aim of this thesis is to analyse the accounting and tax system of the chosen countries and its reciprocal comparison. The present form of the financial accounting in both countries was influenced by their economic and political development and by other elements through many years. These factors and their impact on the accounting field are described and reviewed in the first part of the thesis. The second part is focused on the comparison of the tax field of both states which is related with an accounting. Among others, the characteristics of the tax system influence the behaviour of people (persons, entities) in connection with their international (and domestic) business activities. The most suitable indicator chosen for comparison of the tax burden between the Czech Republic and Finland is the consolidated tax quota. Due to the interaction to the accounting, there was an emphasis on the differences in the structure of corporate income tax in connection with the comparison of the tax systems.
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Employee benefits in profit and non-profit sector
Dubnová, Kristýna ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This diploma thesis is focused on employee benefits. At the beginning of the work there is shortly described history and importance of employee benefits. After that the work continues with motivation, rewarding and basic concepts of labour relations. There is also described difference between profit and non-profit sector. At the end of theoretical part of the work are described employee benefits and ways of dividing in detail. Emphasised is mainly tax advantages for employees and employers. In practical part of the work are evaluated results of own survey. The survey deals with employee benefits and its importance for them as well as with comparison of profit and not-profit sector in terms of employee benefits and how much are they provided. The survey confirms hypothesis, that in no-profit sector are provided less benefits than in profit sector and that the most important part of rewarding are considered wages by employees.
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Effective tax rate of the company in 2015
Štěpánová, Andrea ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
This thesis focuses on the effective income tax rate of the company and its comparison with the statutory corporate tax rate. The theoretical part includes general definition of effective tax rate and describes its classification. Furthermore it describes Czech Republic's tax system with a detailed focus on corporate income tax and its calculation. The practical part analyses the effective income tax rate of the company chosen. The ex-post evaluation method has been used to calculate the company's effective income tax rate. This index has been compared with the statutory income tax rate via distortion ratio. The conclusion involves determination of the average effective income tax rate of the related industry and its comparison with the effective taxation indicator calculated.
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