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International Tax Planning
Javůrková, Lenka ; Žaludová, Pavlína (referee) ; Kopřiva, Jan (advisor)
This thesis „International tax planning“ “ puts brain to legal entity income tax and it is looking possible solutions to tax optimalisation in EU and other world continents for. The first part put one´s mind to tax competition and legislation, in the others parts income tax, OECD model convention, tax law in selected member´s states incl. Czech republic and certain foreign tax systems. The last part put one´s mind to company´s structure and possibilities of tax optimalisation.
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Possibilities of flat tax implementation in the Czech republic
Horáková, Kateřina ; Indra, Milan (referee) ; Kopřiva, Jan (advisor)
Target of my bachelor’s thesis is analyse possibilities of flat tax implementation in the Czech republic and its effects to the state budget. At the basement of borders experience i try to predict tje effect on the state budget. After comparison with income of state budget I choose one optimal rate of tax, which should be enough for state costs and at the same way the least charge for taxpayers.
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Proposal For Solution of VAT Optimization
Šmatlavová, Alena ; Cenek, Jan (referee) ; Svirák, Pavel (advisor)
Present baccalaureate thesis portrays firm tax burden regarding value added tax. Part of this thesis are necessary information, procedures and solution proposal for the best way to optimise this tax burden and to reach the reduction of tax liability in terms of value added tax. This the firm saves financial means, which it can effectively invest.
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Income tax evasions in West African countries
Tettey-kpe, Divine
Tettey-kpe, D. Income Tax Evasion in West African countries. Bachelor thesis BRNO: Mendel University, 2019. The study asses the amount of income tax evasion in West African countries as a result of underground economy. The data for the study was obtained from World Bank, Trading economics and KPMG (Klynveld Peat Marwick Goerdeler). The data is a panel data with 12 cross-sectional units and 8-times series period (2008-2015). The result of the study shows that, countries with high size of shadow economy experience a high level of tax evasion and also, countries with lower size of shadow economy encounter low level of tax evasion. It was also discovered from the study that, countries with high tax rate are likely to have the highest level of tax evasion; and on other hand, countries with low tax rate experience low tax evasion. In addition, the study thoroughly discussed the various means through which, taxes are evaded within the selected West African countries; as well as the factors that make West Africa vulnerable to tax crimes. The remedy to curb tax evasion and also make it less vulnerable to tax crimes was discussed
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Optimization of tax on corporate income in the selected company
BERÁNKOVÁ, Monika
The topic of my diploma thesis is tax optimization in a chosen business subject. The thesis aims at finding the most optimum of corporation income tax in order that the selected entity has as low tax liability as possible. Methodology contains description of my suggested variants of optimization: adjusting the value of vouchers, creation of a reserve on repair the company's headquarters, giving free benefits for public benefit purposes, employment of people with disabilities and depreciation that relates to the acquisition of new fixed asset. I have chosen enterprise XYZ, a. s. (company doesn´t want to say name), which carries on in agriculture. The company is one of the most important business corporations operating in the Czech-Moravian Highlands and South Bohemia. Options optimization from methodology are processed in practical part on data enterprise XYZ, a. s. out of year 2016. In the final part of the thesis are calculated the total savings and the optimization options evaluated.
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Impact of value added tax rate change on inflation rate
Procházka, Jan ; Žáková Kroupová, Zdeňka (advisor) ; Lenka, Lenka (referee)
The value-added tax has significant fiscal and monetary effect. This tax has the largest portion of revenues from all taxes in the tax system to the state budget all European Union members. From this perspective, it is a key element for the national economy. The specific characteristic of the value-added tax affects the price of almost every goods and services in the European Single market. The initial implementation and tax rate change have effect on the inflation rate, which reflect and indicate about economic situation. The tax rate changes lead not only to different tax incomes, but also to different consumer prices. This thesis is researching strength of impact of tax rates changes on the inflation. All types of rates and their changes have different impact on the inflation and their effects are different in time. The most significant influence has a standard rate in the short term and first reduced rate in the long period. In general, the increasing of rates has stronger impact on the inflation than reducing. From these reasons is necessary thorough preparation and analysis before every tax rate change, because every tax rate change has influence on the economic stability, competitiveness of business and household consumption expenditure.
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International Tax Planning
Javůrková, Lenka ; Žaludová, Pavlína (referee) ; Kopřiva, Jan (advisor)
This thesis „International tax planning“ “ puts brain to legal entity income tax and it is looking possible solutions to tax optimalisation in EU and other world continents for. The first part put one´s mind to tax competition and legislation, in the others parts income tax, OECD model convention, tax law in selected member´s states incl. Czech republic and certain foreign tax systems. The last part put one´s mind to company´s structure and possibilities of tax optimalisation.
|
|
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Proposal For Solution of VAT Optimization
Šmatlavová, Alena ; Cenek, Jan (referee) ; Svirák, Pavel (advisor)
Present baccalaureate thesis portrays firm tax burden regarding value added tax. Part of this thesis are necessary information, procedures and solution proposal for the best way to optimise this tax burden and to reach the reduction of tax liability in terms of value added tax. This the firm saves financial means, which it can effectively invest.
|
|
|
Possibilities of flat tax implementation in the Czech republic
Horáková, Kateřina ; Indra, Milan (referee) ; Kopřiva, Jan (advisor)
Target of my bachelor’s thesis is analyse possibilities of flat tax implementation in the Czech republic and its effects to the state budget. At the basement of borders experience i try to predict tje effect on the state budget. After comparison with income of state budget I choose one optimal rate of tax, which should be enough for state costs and at the same way the least charge for taxpayers.
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Effect of changes in selected tax atcs on economic status of the state
Vildová, Iveta ; Hronza, Martin (advisor) ; Rod, Aleš (referee)
This thesis verifies the positive impact of income law changes on economy due to relative reduction of statutory income tax rate during last years and negative impact growing statutory value added tax rate. The theoretical part presents studies that comment on the tax burden and economic state of the country. In practical part is performed the regression analysis on the data by 2012 obtained mainly from Czech Statistical Office and legal systems ASPI and Codexis. Basic statutory rates of corporate and value-added taxes are significant with negative effect on GDP. Finally, the work confirms the results of other studies regarding the influence of these taxes on economic state of the country.
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