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Entertainment costs from the corporate income tax point of view
Veselá, Lucie ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The aim of this thesis is to evaluate the current legislation concerning the entertainment costs which are treated as tax non-deductible expenses in the Czech Republic. Further, this thesis compares these costs with promotion and sponsorship costs which are frequently interchanged in practice. After evaluation of the existing legislation in this area, I focus on the question whether these expenses should be treated as non-deductible expenses from the tax point of view while I base my opinion on the current state of Czech legislation, literature, case law and law of Germany and the United Kingdom.
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Accounting for and taxation of gifts and subsidies with accounting units
MARŠOUNOVÁ, Jana
The main goal was to turn attention to differences in accounting for gifts and subsidies by regulation 500/2000 Sb., 504/2002 Sb. and 410/2009 Sb. Secondary goal was to turn attention to differences in taxation with income taxes by these body corporates. The issues were summarized by using bibliographic references, laws and regulations. The results were processed by given methodological procedure. Materials gained from addressed accounting units were processed in tables and schemes. These made the comparison and finding significant differences in accounting and taxation possible.
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Financing of Political Parties in the Czech Republic
Burianková, Lucie ; Vymětal, Petr (advisor) ; Němec, Jan (referee)
Is the system of the financing of political parties in the Czech Republic effective and transparent? Do political parties work as independent subjects in real? The goal of the bachelor thesis is to analyze the financing of political parties in the Czech Republic and is structured in three chapters. The first one describes general basis of the theme. The second chapter concentrates on the models of financing and current trends. Transparency and the control mechanism are analysed in the third chapter. To achieve the goals of the thesis serve information from the period 2001 - 2009.
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Sponsorship, gifts and advertising - acounting and tax point of view
FICOVÁ, Andrea
This bachelor thesis is focused on accounting and tax point of view of sponzorship, gifts and advertising. In the theoretical part first of all I define the terms of sponzorship, gifts and advertising. Then I analyse the accounting of these costs. The last point of the theoretical part are the tax points of view of these costs. There I focused in particular on gifts from the point of view of donator and I describe in details the circumstances in which a physical or a juridic person can reduce the basis of taxation of legal gifts. In the practical part I describe how the sponsorship, gifts and advertising are accounted in Jednota, s. d. České Budějovice and I also describe who does Jednota, s. d. České Budějovice sponsors and which forms of advertising it uses. In the last point of the practical part I target the impact of gifts on the basis of taxation.
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Accounting and foundation funding in particular conditions of "Dady and mum fundation"
Jošt, Marek ; Takáčová, Hana (advisor)
Accounting and foundation funding in particular conditions of "Dad and mum foundation" is the topic of this work. This foundation has been founded 13 years ago, deals with substitute family care and supports foster families. It helps children grow in complete families. The work deals with foundations funding in the Czech Republic and consists of 2 parts. First part focuses on the law of these non-profit organisations and also on how their accounting differs from the other business entities. Part 2 is practical, includes financial analysis and evaluates the overall financial situation. The analysis is based on financial statements from years 2006 - 2008.
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Analysis of impact of substandard deductions on employees
Mikulenčák, Tomáš ; Slintáková, Barbora (advisor) ; Eisenwort, Lukáš (referee)
The aim of this work is to analyse impact of substandard deductions on employees. The impact means tax reduction caused by applying of deduction. In this work I am analysing sample of 201 employees of innominate corporation. The procedure is to at first calculate absolute and relativity tax reduction of every employee. Next I confront calculated reductions with annual wage and gender of the employees. Then I observe relation between amount of apllied deductions and chosen characteristics of the taxpayers (e.g. wage, age, gender, acquirememts).
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The influence of the taxation on donating to non-profit organizations
Špetla, Ondřej ; Slintáková, Barbora (advisor) ; Klazar, Stanislav (referee)
The thesis examines the influence of the tax deduction by reason of granting the donation on the taxpayers' behavior. The examination is working with Household Expenditure Survey (2004, 2005) of Czech Statistical Office and with author's own questionnaire survey (2007). In the first part the regression of demographical and economic characteristics on the amount of donation and its probability is run. There are the internal opinions of informant according to the filled questionnaire described in the second part. The regression was processed using Logit, Probit and Tobit models; the following section consists of frequency analysis.
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