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Employee’s Benefits
Červenková, Eva ; Částková, Irena (referee) ; Kopřiva, Jan (advisor)
The bachelor’s thesis focus on employee’s benefits problem in use. Compare tax advantageousness between employer and employees. By questioned exploration searches the best benefits for employees and proposes using better benefits in the company.
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Employee’s Benefits
Červenková, Eva ; Částková, Irena (referee) ; Kopřiva, Jan (advisor)
The bachelor’s thesis focus on employee’s benefits problem in use. Compare tax advantageousness between employer and employees. By questioned exploration searches the best benefits for employees and proposes using better benefits in the company.
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Solid fuel tax both from the taxpayer and the consumer{\crq}s point of view
TVAROH, Jiří
My thesis views solid fuel tax both from the taxpayer and the consumer{\crq}s point of view, namely by analysing the impact of this newly introduced solid fuel tax on taxpayers and expenses arising for them thereof. It also analyses this impact on the part of consumers and consequences of the induced tax burden on fuels and price changes for them.
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Corporate Income Tax in Accounting
Šámalová, Marie ; Müllerová, Libuše (advisor) ; Zelenková, Marie (referee)
The aim of this thesis is to describe in detail the issue of accounting treatment for income tax of legal persons in accordance with current accounting and tax legislation. For a comprehensive understanding of the theory display the corporate accounting is appropriate to first deal with the two systems separately and only then proceed to define the operating results, respectively. tax base as one of the bridges connecting the two systems. Transformation operating results for the income tax base is outside the corporate accounting. Information provided by accounting systems are the most important basis for the determination of the tax at the entity. An integral part of this thesis is a detailed description of the accounting operations, which may be an entity in relation to tax corporate income to meet during the accounting, respectively. period. For clarity, the final part includes practical examples of application of the tax accounting theory.
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