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Car Purchase and Related Tax Implications
Navrátil, Filip ; Posoldová, Kateřina (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis deals with the optimization of the tax base for legal entities, focused on acquisition methods and forms of depreciation of new vehicles. The first part covers the theoretical starting points and defines the structural elements of corporate income tax, defines the term property, including tax depreciation and methods of purchase. The second part contains an introduction to the company, calculations of loan and leasing offers, including their impact on cash flow. The last part contains a comprehensive comparison of possible forms of purchase and recommendations for entrepreneurs.
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Depreciation as a tool for tax optimization
Trödlerová, Veronika ; Bělušová, Kristýna (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis is focused on optimization of corporate income tax by means of tax depreciation of assets. It first defines the theoretical bases by looking at accounting and tax rules, then analyses the assets of the selected company, including the analysis of depreciation groups. In the last part of the thesis, newly acquired assets are included, suitable depreciation methods are chosen and, at the same time, the economic impact of proposed solutions is assessed.
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Depreciation of fixed assets from an accounting and tax point of view
FLORIANOVÁ, Kristýna
This bachelor thesis analyzes the depreciation policy of the company Podzimek a synové s.r.o. After a brief introduction of the company and its market position, both accounting and tax depreciation methods applied by the company to most of its assets are calculated. These methods include accelerated tax depreciation and accounting percentage depreciation. Depreciation is calculated for a passenger car, container and camera system. This asset is further subjected to calculations of other depreciation methods, namely straight-line tax depreciation, and from accounting perspective, SYD method, DDB method, annuity method, slow depreciation method, and performance method. All types of depreciation are subsequently compared to each other and the result of this comparison is the annual differences between accounting and tax depreciation. The differences indicate whether there is a decrease or increase in the accounting profit when transformed into the tax base. The ideal combination of methods, both accounting and tax depreciation, for the company is evaluated not only from this aspect but also with regard to the increase in the corporate income tax rate from 2024. For a passenger car, the combination of accelerated tax depreciation and performance method is proposed for the greatest reduction in accounting profit. Compared to the combination used by the company, for example in 2023, it would result in tax savings of 12 315,61 CZK. However, considering the increase in the corporate income tax rate, it is advantageous for the company to have a higher tax base at the end of 2023 than at the end of 2024. Therefore, from this perspective, the combination of straight-line tax depreciation and the DDB method is considered to be moe appropriate, as the tax base is slightly increased until the rate is increased, but from the moment the rate is increased, the company can start to reduce the tax base. Evaluation of the remaining types of assets is performed on a similar basis.
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Internal Accounting Directives for Corporations
Malhocká, Andrea ; Křížová, Zuzana (referee) ; Pěta, Jan (advisor)
The bachelor's thesis is aimed at creating an internal directive for long-term assets in a company ALBA – METAL, spol. s r. o. The first part is focused on defining the theory for internal directive, long-term assets, its valuation, inventory, depreciation, technical evaluation, registration of fixed assets and especially its accounting. The second part introduces the company, describes its functioning and a short financial analysis is performed. The last part deals with the proposal for a comprehensive intercompany directive focused on long-term assets.
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Proposal of Internal Directive for a Municipality
Novotná, Lenka ; Lucie,, Bousková (referee) ; Zábojová, Lenka (advisor)
The Bachelor’s work is specialized on management of accounting in selected entities. The work specifies what is community, accounting and internal guidelines. After the analysis of internal guidelines on the municipality in Letovice, the work includes draft of new internal guidelines in domain of long-time property, which should redound to simpler interpretation these guidelines by reason of detailed division.
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Internal Accounting Directives for Corporations
Vašátková, Valérie ; Niesytová, Žaneta (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the internal guidelines of a limited liability company. The first part focuses on the theoretical basis of internal guidelines and the definition of fixed assets. The second part contains basic information about the company and analysis, the result of which the author took as the main criterion for the creation of internal guideline. The last part is devoted to the draft internal company directive, which is focused on fixed assets in the company.
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Variants of Financing the Acquisition of Fixed Assets
Kroutilová, Veronika ; Vejmolová, Eva (referee) ; Fedorová, Anna (advisor)
This thesis focuses on options for financing the acquisition of fixed assets. The theoretical part explains basic concepts such as fixed assets, financing assets and financial analysis. In the practical part will focus specific fixed assets and compares lease financing and banking services and other variants of purchase. Finally, evaluate and recommend the best possible option for the acquisition of fixed assets.
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Financing Purchase of long-term Property
Pastyřík, Jaroslav ; Holeček, Libor (referee) ; Fedorová, Anna (advisor)
Bachelor’s thesis is focused on issues of financing a purchase of long-term property in specific company. Particular variations of purchase and financing of fixed assets are described in the teoretical part of the thesis, presentation of the specific company and long-term property that is purchased and variations of financing are described in the practical part of the thesis. The aim of the thesis is to assess possible recources of financing purchase of long-term property in the specific company and suggest an optimal solution.
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Financing of Business Activities
Maleček, Jakub ; Fojtů,, Kateřina (referee) ; Heralecký, Tomáš (advisor)
This bachelor thesis is focused on the financing of business activities, specifically on the financing of fixed assets, a car for a supplier company. The theoretical part of the work is focused on professional literature search and explanation of basic concepts. In the analytical part, strategic and financial analysis of a specific company is performed. The practical part is focused on the introduction of a specific subject of financing and the subsequent proposal of its most suitable method of financing.
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