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Tax Aspects of Selected Enterprise
Kotorová, Zuzana ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The Bachelor Thesis called Tax Aspects of Selected Enterprise is focused on tax burden of the business company Alphaduct a.s. The goal of Thesis is to analyze tax burden of the company, and then to form tax optimalization from the produced analysis for the selected enterprise by tax economy. First I will briefly introducte the company, I will focus on financial analysis at individual chapters and I will explore tax aspects of the enterprise in details. I will investigate individual taxes for the years 2012, 2013, 2014 as well as I will come out from income tax returns and other internal documents of the company.
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Income tax in the United States of America
Dragomirecký, Erik ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of this bachelor thesis is an analysis of the United States' tax system. The main attention is concentrated on direct taxes, especially on the federal and state level, where they are collected. The thesis is aiming to give the reader a complex view of the options of the tax determination in chosen federal republic, in which each state has relatively big autonomy. There are three chosen states in this work, on which are shown distinctions in the tax system. As a whole, the tax system can be determined as very sophisticated. The mentioned data are valid for the tax year 2012 unless otherwise stated.
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Harmonization and Coordination of the Income Taxes in the European Union
Jeřábková, Jana ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This thesis deals with the development of various types of cooperation in tax matters and consequently historical development efforts of the harmonization and coordination. First of all, the thesis is focused on the income tax and current developments within the European Union and the impact of the economic crisis on the region. Income taxes are one of the most important issues, as they affect almost everyone. Development in this area has a significant relationship with development of economic conditions and with increasing mobility of the subject of tax. Used tax policy in the income tax area, affects overall competitiveness of individual countries, and EU as whole.
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Income taxes
Litvanová, Lucie ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
Diploma thesis deals with problems with accounting and presentation of income taxes, with their impact on accounting profit or loss and with the recognition of deferred tax in respect of czech accounting rules and International financial reporting standards (IAS/IFRS). The theoretical aspects are described at the beginning and the differences between the czech and international view of accounting for income taxes are identified. Theoretical aspects are accompanied by illustrative examples and applied on the practical analysis of final accounts of two companies -- Czech airlines and Travel Service. Analyzed accounting period is the same as the calendar year of 2009, which is compared with the year 2008.
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Tax aspects of selected corporate
Žilka, Ivo ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
The thesis deals with the identification of problems and drawbacks of taxation of a particular company as well as proposals of their solutions in the 2008 - 2010 period. This is achieved in the first two parts of the thesis by the monitoring of partial aspects related to the taxation. It is mainly an analysis of the structure of individual possessions, pointing out their relation to the taxation, and the description of applied methods and rules. Here is also outlined, by means of a basic financial analysis, the relationship of the company to Czech economy. The following part is concerned with an analysis of individual tax duties of the company in question. Further, it contains a detailed description of the methods of tax calculation with all the particularities related to the process of taxation, their annual comparison and problem exposure. Last but not least, there is a detailed problem analysis, including proposed recommendations. The whole thesis, using the method of comparison, follows the process in the given period.
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An Analysis of the Development of Czech Taxation Policies in the Field of Income Taxation
Heidlerová, Eliška ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This diploma thesis analyses the development of personal income tax as well as of corporate income tax since 1990 to 2000. Emphasis is put on changes of individual structural elements within amendments to the law. An individual chapter is devoted to brief characteristics of income taxation before 1990, which provides an interesting comparison. Due to the fragmentation of legal regulations, the information on the situation before 1993 is drawn largely from The Act No. 76/1952 Coll., on employment tax; The Act No. 172/1988 Coll., on agricultural tax; The Act No. 36/1965 Coll., on tax on literary and artistic work; and The Act No. 157/1989 Coll., on revenue tax. The remaining part of the thesis draws upon The Act No. 586/1992 Coll., on income taxes. In the final chapter, the entire development of the aforementioned taxation is clearly laid out and evaluated. The chapter specifically deals with the development of both aforementioned tax rates as well as of tax-deductible items, tax reliefs, and encashment.
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